Respond to a reminder to file an income tax return

Even though you responded to the letter, we may not have received your New York State income tax return or correspondence for the year(s) in question before your case was selected for billing.

We have information indicating that you had income that is taxable by New York State. If so, you must file a New York State income tax return.

If you believe you are not required to file, mail your correspondence to our address:

Regardless of where you were a resident, if you had New York source income you must file a New York State income tax return. New York source income includes income from services you perform in New York State, from property you own in New York State, and from several other sources.

If you believe you have no New York source income and, are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond at Reminder to File (no Online Services account needed). You will just need the PIN from the upper right-hand corner of the letter you received.

See Prior year income tax forms or Filing information for New York State nonresidents.

If we do not receive your return within 30 days from the date of the reminder letter (or other agreed-upon date), we will determine the taxes you owe and send you a bill. Penalty and interest charges may continue to be added until you file your return and pay the correct amount you owe. We may also begin collection proceedings against you.

Review and respond online, quickly and easily.

If you believe you are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond directly from this page. No Online Services account needed. You will just need the PIN from the upper right-hand corner of the letter you received.

See Late filing/late payment.

To determine which form to use, see Prior year income tax forms. After we receive and process your return, we will apply any appropriate credit(s) to your tax due. If you are due a refund that is still within statute, we will issue it to you. If you have any outstanding tax liabilities, it will be applied to your outstanding tax liabilities first.

Note: Generally, a claim for a credit or refund must be filed within three years from the date a return is due or two years from the date the tax was paid, whichever is later. If a return has not yet been filed, the claim for a credit or refund must be filed within two years from the time the tax was paid.

If we do not receive your return within 30 days from the date of the letter we sent you (or other agreed-upon date) and you are due a refund but have payments or credits we cannot verify, we will determine the taxes you owe and send you a bill. Penalty and interest charges may continue to be added until you file a return and submit proof that you do not owe.

Review and respond online, quickly and easily.

If you believe you are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond at Reminder to File (no Online Services account needed). You will just need the PIN from the upper right-hand corner of the letter you received.

You will need to complete your New York State return. To select your form, see Prior year income tax forms. If you need a copy of your federal return, go to the Internal Revenue Service website to request one. If you need additional assistance, you may call us at the number shown on your reminder to file letter.

If you believe you have no New York source income and, are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond directly from this page. No Online Services account needed. You will just need the PIN from the upper right-hand corner of the letter you received.

We could not find a record of your return. If you already filed the return for the year requested, respond to our letter online; verify that your name and social security number are correct, then scan and upload a copy of your return at Reminder to File.

If you need assistance with uploading your scanned copy, call the number shown on the reminder letter you received (Form AU-222).

If you believe you have no New York source income and, are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond at Reminder to File (no Online Services account needed). You will just need the PIN from the upper right-hand corner of the letter you received.

Information available to us indicates that you have a filing requirement with New York State. Follow the instructions on the letter you received. See Prior year income tax forms.

If you believe you have no New York source income and, are not required to file; want to view your income and tax payments for the year requested; or you are unable to respond within 30 days; you can review and respond at Reminder to File (no Online Services account needed). You will just need the PIN from the upper right-hand corner of the letter you received.

When you respond to the reminder letter online at Reminder to File, you will receive a confirmation page. You may print it for your records from the Transaction Confirmation page.

If you did not respond online, and filed a return, please allow 60 days for us to process your tax return or respond.

Your return may result in a refund or a bill. If we require additional information, we will contact you. You will not otherwise receive a response.
If you did not respond online, and mailed a written response, please allow 90 days for us to respond.

If it has been more than 60 days, you may call the number shown on the reminder to file letter you received.

See Filing information for New York State part-year residents.

We issued a Notice and Demand because at least one of the following is true:

• You made a math error on your tax return.
• You did not include your payment with your tax return.
• You did not respond to the Statement of Proposed Audit Changes or the Notice of Deficiency.

The Notice and Demand allows us to begin collection proceedings against you.

If you believe you are not required to file, mail your correspondence to our address:

See:

• Your rights as a New York State taxpayer
• Your rights during an audit
• Your rights during the collection process

To make a payment or request an installment payment agreement (IPA), see Pay a bill or notice.

You received this letter because New York State received information from the Internal Revenue Service that they adjusted your federal income tax return. The tax year is stated in the beginning of the letter.

We sent this letter to you as a reminder that when the IRS changes your federal income tax return, it may affect your New York income tax return also. This can result in a refund or additional tax due to New York State. If you have not already done so, you should report the federal changes to New York State by filing an amended New York State income tax return.

The IRS would have notified you in writing about the federal changes. We do not have more details at this time. Contact the IRS at 1-800-829-1040 if you need more information about the federal changes.

If you do not file an amended return and we find that the federal changes result in additional New York State tax, you will receive a bill that includes interest and any applicable penalties.

See Forms and instructions or call our automated line at 518-457-5431 to order forms by phone.

See Pay a bill.

We calculate what you owe based on:

• documents that show us your wages and taxable income
• appropriate New York modifications, exemptions, deductions and credits
• the associated tax tables that can be found in the Forms and Instructions for the year in question.

To determine which form to use, see Prior year income tax forms.

See:

• Your rights as a New York State taxpayer
• Your rights during an audit
• Your rights during the collection process