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
Review your estimated tax payments before you file your return; filing errors can delay your tax refund! (Form TR-137.2-R or TR-137.2-NR)
If you received this letter, we are encouraging you to review your estimated tax payments before you file your return. This will help ensure accuracy in your return.
Notice of Intent to Refer Your Debt for Offset (Form DTF-450)
If you received Form DTF-450, Notice of Intent to Refer Your Debt for Offset, you have not paid all your New York State personal income tax, and we've notified the IRS.
Pay or resolve your unpaid tax debt as soon as possible to avoid having your federal refund applied to this debt.
(en español)
We intend to deny you an Enhanced STAR exemption because your income exceeds the Enhanced STAR income limit. (Form RP-425-RDE)
If you received this letter, you might want more information about the STAR program and eligibility requirements.
Notice and Demand of tax due (Form DTF-966-E)
If you received Form DTF-966-E, Notice and Demand of tax due, we're billing you because you did not pay enough personal income tax (through estimated payments, withholding tax, or a combination of the two) for the filing period indicated on the letter.
To avoid additional interest and penalties for underestimating the amount of tax you owe, pay this bill by the due date on the letter.
Statement of Proposed Audit Change, regarding pension subtraction modifications (Form DTF-960-E)
If you received this letter, you have a balance with us related to a pension subtraction modification you claimed on line 26 or line 29 of your Form IT-201, Resident Income Tax Return.
Review New York State Publication 36, General Information for Senior Citizens and Retired Persons, or refer to your letter for more details:
Statement of Proposed Audit Change, regarding unemployment benefits (Form DTF-960-E)
If you receive this letter related to your unemployment benefits, you may have a balance due.
Review our frequently asked questions (FAQs), or refer to your letter to learn more:
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.
