Mailing Addresses

Personal income tax return - mailing address

Individual Protest Resolution Center:
Provides taxpayers and their representatives with an informal means of resolving disagreements related to Personal Income Tax bills and account and refund adjustment notices.

Bills:
NYS Assessment Receivables
P O Box 4127
Binghamton NY 13902-4127

Account and Refund Adjustments:
NYS Tax Department
OPTS - Protest Correspondence Unit - Personal Income Tax
W A Harriman Campus
Albany NY 12227

Service of Legal Papers:
NYS Department of Taxation and Finance
ATTN: Office of Counsel
Building 9
W A Harriman Campus
Albany NY 12227

Freedom of Information Requests:
NYS Department of Taxation and Finance
Records Access Office
Building 9, Room 100
W A Harriman Campus
Albany NY 12227

Criminal Investigations Division:
To report allegations that taxpayers have not filed tax returns, failed to report all their income, failed to register to collect sales tax, failed to register to sell tobacco products, or are selling untaxed liquor or motor fuel, write to:

NYS Department of Taxation and Finance
Income Franchise Desk Audit Bureau (IFDAB)
Administration - Information Referrals (IR) Unit
Building 9
W A Harriman Campus
Albany NY 12227

Office of Internal Affairs:
To report allegations of impropriety by Tax Department employees, write to:

NYS Department of Taxation and Finance
Office of Internal Affairs
Building 8 - Room 938
W A Harriman Campus
Albany NY 12227

Bankruptcy Information:
To properly notify and/or correspond with the NYS Tax Department regarding all bankruptcy related matters, write to:

New York State Dept of Taxation and Finance
Bankruptcy Section
PO Box 5300
Albany NY 12205-0300

Audit Issues:
Correspondence regarding general audit policy or the Audit Division's position on matters that are tax specific should be directed to the following addresses. All responses represent the opinion of the Audit Division and not that of the Office of Counsel or of the Department, unless noted otherwise.

Income/Franchise Field Audit Bureau
Building 9, Room 350
W A Harriman Campus
Albany NY 12227

Income/Franchise Desk Audit Bureau
Building 9
W A Harriman Campus
Albany NY 12227

Director of Tax Audits
Building 9, Room 317
W A Harriman Campus
Albany NY 12227

Office of Real Property Tax Services Regional Offices