Did you receive mail from us?
We may communicate with you by mail for many reasons, including:
- to send you a check for your refund or an additional payment;
- to let you know we adjusted your refund;
- to request information that supports what you reported on a return; and
- to let you know about a change to your tax account.
Scroll below to learn what we're mailing this month, what we send by mail, how to respond, and more.
Concerned about fraud?
Please report any suspicious contact, including by mail, you have with individuals claiming to be Tax Department or IRS employees. To learn how to recognize and report a scam, see Report an impersonation scam.
Sample letter and envelope from tax and Finance showing that your refund has been received but extra information is needed.
(Select the image to enlarge.)
What we're mailing Now
Statement of proposed audit change regarding college tuition expenses (DTF-960-E)
If you receive one of these bills, we disallowed some or all the college tuition expenses you claimed on your return. Qualifying tuition expense is your undergraduate tuition charges minus all scholarships and grants you received.
If you agree with the letter, pay the amount indicated. Online is the fastest, easiest way:
If you disagree with the letter, send us an itemized tuition bill listing each expense and payment for your student or students, as well as proof of your payment (such as canceled checks or credit card statements). You can obtain an itemized bill from your school’s bursars office. Do not send us a 1098-T without an itemized bill.
Notice of additional tax due (Form DTF-961-E)
If you receive this letter, your New York State income tax return does not include changes made to your federal return by the IRS, and New York State tax is due because of the federal changes.
If you agree with our determination, pay the proposed amount due using one of the options shown on your notice. To pay online now, see:
If you disagree, you may submit a request for review; follow the instructions in the notice you received. For more information, see Disagree with a bill or notice.
We received information from the Internal Revenue Service (IRS) that they adjusted your federal income tax return (Form AU-32)
If you receive this letter, the Internal Revenue Service (IRS) adjusted your federal income tax return.
You must report adjustments to your federal return to the New York State Tax Department. Within 90 days of receiving this letter, file an amended New York State income tax return (Form IT-201-X or Form IT-203-X).
We need information about your income to confirm your eligibility for a 2022 STAR credit (Form RP-5310-WSP)
If you receive this letter, we cannot confirm you meet the income requirements for a STAR credit based on the information we have on file. To show you're eligible for STAR, provide us with your income information within 30 days of the date of your letter. Refer to your letter for specific instructions.
To be eligible for a STAR credit, your income must meet the STAR eligibility requirements:
Notice to pass-through entity tax (PTET) credit claimant: Your PTET entity must file its annual PTET return (Notice AU-653)
If you received this notice, one or more entities associated with your PTET credit have not filed the required annual PTET return for the tax year listed on your notice.
Contact your entities to confirm they filed. Entities must Web File the annual PTET return to report any tax due and allocate credit to partners, members, or shareholders.
If your entities do not file, we must disallow or adjust your claimed credit and send you a bill for tax, penalty, and interest due.
Types of Mail we send
Request for Information letters
We may send you a Request for Information (Form DTF-948 or DTF-948-O) letter if we need documentation to support what you claimed on your personal income tax return.
If you receive one of these letters, or another personal income tax letter, respond as soon as you can so we can continue processing your return—and refund!
Letters to property owners
If you're a homeowner, we may send you a letter about STAR. Visit our STAR resource center to view a copy of the letter you received, and to learn what to do next.
Receive a different property letter? We also send letters to request additional information about property exemptions you may be entitled to. Follow the directions on your letter to learn more.
Bills and notices with an amount due
If you receive a bill or notice, you can find the amount due and due date in the upper-right corner.
You can pay your amount due on our website, either directly from your bank account for free or by credit or debit card for a fee. Watch our Demo: Making a bill payment for step-by-step instructions.
If you disagree with the amount shown or can't pay in full, you have options for resolving your bill or notice.
Other notices
Some notices explain an action we took or decision we made. These may later result in a bill.
Other notices request additional information about what you reported on a return for a tax other than personal income tax. These may include a letter from our audit department.
If you need to provide information, or want to challenge a Tax Department decision, you can respond online. We'll walk you through the process.
Informational letters
We may mail you information and resources to make it easier for you to file, pay, and perform other business with the Tax Department. These letters always point to our website, or include a QR code to scan and follow to our website.
We include much of this same information in our emails. Subscribe today to receive emails with tax tips, news, resources, and more. (If you have an Online Services account, you can additionally sign up to receive certain bills and notices electronically.)
How to Go green
If you want to receive future communications from the Tax Department online, the best way is to create an Online Services account and request electronic communications.
