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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.
Scan, snap, submit!
If your client receives Form DTF-32, DTF-33, TD-210.2, TD-210.3, or TD-210.7, they have an uncashed check from us.
For the fastest processing of a new check, they should complete the form we mailed, then:
- Scan the QR code on the letter.
- Snap a photo of the completed form.
- Submit the photo.
Benefits include:
- security, without the hassle of an account
- no printer or computer required
- instant confirmation we received your form
What we're mailing Now
Reminder to report federal changes (AU-32)
If you received this notice, the IRS changed your federal income tax return for tax year 2021 and you have not reported the federal changes to New York State. You must report these changes to New York State by filing an amended return. If you do not report the federal changes to New York State, you may receive a bill that will include penalty and interest.
Checks for additional Empire State child credit payments
We're mailing checks to certain taxpayers who received the Empire State child credit for tax year 2023.
See whether you can expect a check and for how much:
Notice and Demand for Payment of Tax Due (DTF-966-E)
If you received this bill, you owe a penalty because you did not prepay enough of your 2021 personal income tax. You must prepay income tax as you earn or receive income during the year, either by having tax withheld from your paycheck (withholding) or by making estimated income tax payments.
If you agree with the bill, pay the penalty amount shown in the upper-right corner of your bill by the due date noted there to avoid accruing additional penalty and interest.
If you disagree with the letter, you can request a review. However, you will continue to accrue penalty and interest.
Statement of Proposed Audit Change (DTF-960-E) for 2021 tax-exempt bond interest assessment
If you received this notice, you did not report the full amount of interest income on obligations from a state other than New York or any political subdivision of another state. This interest income is exempt from federal income tax but is taxable to New York State.
If you agree with the adjustment and computation on the bill, the easiest and fastest way to pay is online.
Your 2021 New York State income tax return is not on file (TR-210)
If you received this notice, you may be entitled to a refund for tax year 2021, but we don’t have your income tax return on file. The statute of limitations to claim a refund is three years from the due date of the filing. For tax year 2021, the option to claim this refund will expire on April 18, 2025.
Do you need to file a corporation tax return? (CT-155) and We have not received your corporation tax return (CT-156)
If you received either of these notices, we do not have a corporation tax return on file for you. If you are required to file, see Corporation Tax Web File and New York State-approved commercial software for corporation tax for all your e-file options.
If you are no longer doing business in New York State and you do not expect to be subject to corporation tax in the future, notify us. Refer to your letter for instructions.
For corporation tax resources:
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.)