Real Estate Transfer Tax Claim For Refund (Page 2 of 2) in pdf

TP-592.2 (4/13) (back)

Instructions

Who must file this form

Privacy notification

Any person(s) claiming a refund of the real estate transfer tax paid

The Commissioner of Taxation and Finance may collect and maintain

pursuant to Tax Law Article 31 must file this form within two years from

personal information pursuant to the New York State Tax Law, including

the date of payment.

but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505,

697, 1096, 1142, and 1415 of that Law; and may require disclosure of

Person to contact

social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

Please note that any person named as the person to contact on this

This information will be used to determine and administer tax liabilities

form may be contacted for purposes of obtaining additional information.

and, when authorized by law, for certain tax offset and exchange of tax

However, naming a contact person does not constitute granting power

information programs as well as for any other lawful purpose.

of attorney, and we will not disclose information to that person solely

because they have been listed as a contact. If you wish a representative

Information concerning quarterly wages paid to employees is provided

to have such authority, you must complete and submit Form POA-1,

to certain state agencies for purposes of fraud prevention, support

Power of Attorney.

enforcement, evaluation of the effectiveness of certain employment and

training programs and other purposes authorized by law.

Person primarily liable for tax

Failure to provide the required information may subject you to civil or

criminal penalties, or both, under the Tax Law.

Real estate transfer tax (Form TP-584, Part I, line 6)

The person primarily liable for the payment of the basic tax is the

This information is maintained by the Manager of Document

grantor. If the grantor fails to pay or is exempt, the liability shifts to the

Management, NYS Tax Department, W A Harriman Campus,

grantee.

Albany NY 12227; telephone (518) 457-5181.

Additional tax (Form TP-584, Part II, line 3)

Need help?

The person primarily liable for the payment of the additional tax is the

grantee. If the grantee is exempt, the liability shifts to the grantor.

Visit our Web site at

Refund assignment

• get information and manage your taxes online

When a refund is to be paid to someone other than the person primarily

• check for new online services and features

liable for the payment of the tax, you must submit an acknowledged

Telephone assistance

assignment or an affidavit executed by the person primarily liable that

clearly:

Mortgage and Transfer Tax Information Center: (518) 457-8637

states the purpose for assigning the refund,

•

describes the subject matter of the assignment with such particularity

To order forms and publications:

(518) 457-5431

as to render it capable of identification, and

Text Telephone (TTY) Hotline (for persons with

states the unconditional intent of the person primarily liable to assign

•

hearing and speech disabilities using a TTY):

(518) 485-5082

the refund.

Persons with disabilities: In compliance with the Americans

Where to file

with Disabilities Act, we will ensure that our lobbies, offices,

meeting rooms, and other facilities are

Mail your claim to:

NYS TAX DEPARTMENT

accessible to persons with disabilities. If you have questions about

TDAB - REAL ESTATE TRANSFER TAX

special accommodations for persons with disabilities, call the

W A HARRIMAN CAMPUS

information center.

ALBANY NY 12227

Private delivery services

If you choose, you may use a private delivery service, instead of the

U.S. Postal Service, to mail in your form and tax payment. However,

if, at a later date, you need to establish the date you filed or paid your

tax, you cannot use the date recorded by a private delivery service

unless you used a delivery service that has been designated by

the U.S. Secretary of the Treasury or the Commissioner of Taxation

and Finance. (Currently designated delivery services are listed in

Publication 55, Designated Private Delivery Services. See Need help?

below for information on obtaining forms and publications.) If you

have used a designated private delivery service and need to establish

the date you filed your form, contact that private delivery service for

instructions on how to obtain written proof of the date your form was

given to the delivery service for delivery.

For office use only

Audit report

Approval

Amount allowed

Approved for payment

Interest amount

Interest start date

Signature

Total refund

Title

Examiner

Date

Real Estate Transfer Tax Claim For Refund Page 2

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