New York City Tax Amnesty Application (Nyc-Ta03)
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1Taxpayers requesting amnesty with respect to a tax and
with this application because of prior payments, you
NEW YORK CITY
liability that is the subject of an offer in compromise
are still liable for any reduced amount of interest due.
TAX AMNESTY APPLICATION
pending with the Department will be required to with-
Attach a sheet showing your calculation of the interest
draw the offer as a condition of amnesty.
due. The interest calculator will not correctly cal-
GENERAL INFORMATION AND INSTRUCTIONS
culate interest if you have made payments of princi-
Except for taxpayers under a criminal investigation,
pal and/or interest since the original due date for the
taxpayers ineligible for amnesty for one tax or period
The 2003 Department of Finance tax amnesty program
return. If you cannot use the interest calculator to
may apply for amnesty for another tax or period.
will run from October 20, 2003 through January 23,
determine the amount of reduced interest with this
2004. Under the amnesty program, the Department will
Line Instructions
application, see instruction for Part 3.
waive penalties and reduce interest due for qualifying
taxpayers.
Part 3
Part 1
You must pay the total amount of tax and interest from
Enter all identifying information. If the name and
Taxes and charges covered: You may apply for
address entered in part 1 differs from that reported on
Section A, column 5 and Section B, column 6 with this
amnesty with respect to the following taxes and
application. However, if you cannot properly calculate
the last return you filed for the tax listed, you must file
charges:
the amount of interest due, you may pay the total prin-
form DOF-1 to update our files. Failure to file DOF-1
●
Banking Corporation Tax
may result in your not receiving important amnesty
cipal amount of tax from Section A, column 3 and
●
Cigarette Tax
Section B, column 4 with this application and the
notices and, consequently, a denial of amnesty.
●
Commercial Motor Vehicle Tax
Department will bill you for the interest due. Full pay-
If you are applying for amnesty for the Commercial
●
Commercial Rent or Occupancy Tax
ment of the amount of tax and interest due is a condi-
Motor Vehicle Tax, enter the vehicle plate number
●
General Corporation Tax
tion of the granting of amnesty. Failure to make a
where requested. If requesting amnesty for more than
●
Horse Race Admissions Tax
timely payment of tax and interest will result in a
one vehicle, attach a schedule showing each plate num-
●
Hotel Room Occupancy Tax
denial of amnesty.
ber and the amount of tax and reduced interest to be
●
Real Property Transfer Tax
No refunds or credits of previously paid principal,
paid for each plate number covered by this application.
●
Tax on Coin Operated Amusement Devices
interest or penalties will be granted. No refunds or
●
If you check "yes" with respect to a pending adminis-
Tax on Retail Licensees of the State Liquor Authority
credits of amounts paid in connection with this amnesty
●
trative proceeding or litigation, attach either proof of
Tax on the Transfers of Taxicab Licenses
application will be granted.
●
your withdrawal from, or discontinuance of, that pro-
Tax upon Foreign and Alien Insurers
●
ceeding or litigation, with prejudice, or a stipulation
Unincorporated Business Tax
IMPORTANT NOTE: The Department will retain
●
agreeing to withdraw from, or discontinue, that pro-
Utility Tax
all payments made with an amnesty application
●
ceeding or litigation, with prejudice, as a condition of
Vault Charge
regardless of whether amnesty is granted.
The
the granting of amnesty.
retention of any payment will not constitute the
You may NOT apply for amnesty with respect to the
granting of amnesty. In the case of a taxpayer inel-
You must submit a separate application for each tax for
following taxes and charges:
igible for amnesty because of an ongoing criminal
which you are requesting amnesty. However, you may
●
New York City Real Estate Tax
investigation or criminal prosecution, the retention
apply for amnesty for more than one period under a sin-
●
Personal Income Tax
of any amount paid with the amnesty application
gle tax type on a single application.
●
Sales and Use Tax
will NOT constitute a settlement, compromise or
●
Part 2
Parking debt
any other agreement by the Department to discon-
●
Water bills
Section A – Unfiled or amended returns: Complete
tinue or forego any criminal investigation or prose-
●
Environmental Control Board Debt
Section A if you are requesting amnesty for a tax and
cution of the taxpayer.
●
Other agencies' bills collected by the Department
periods for which you have not filed a return, whether
When and Where to File
or not you have received a warrant, notice of determi-
Periods covered: You may apply for amnesty for the
Applications must be postmarked on or before January
nation, notice of tax due or other assessment document
above taxes only with respect to tax years or periods
23, 2004. Late filing of an amnesty application will
from the Department for that tax and period. Also use
ending on or before December 31, 2001, except that for
result in a denial of amnesty.
Section A if you are voluntarily submitting an amended
Commercial Rent or Occupancy Tax, you may apply
return, but only if you have not received a warrant or
Mail all amnesty applications EXCEPT THOSE involv-
for amnesty only for tax years ending on or before May
assessment document from the Department for that tax
ing a pending administrative proceeding or litigation to:
31, 2001. For taxes imposed on a transactional basis,
and period.
New York City Department of Finance
such as the Real Property Transfer Tax, you may apply
You must attach to this application completed returns
for amnesty only for transactions occurring on or
Tax Amnesty
or amended returns for the tax and periods reported in
before December 31, 2001.
P.O. Box 5170
Section A.
Kingston, NY 12402-5170
Eligibility: You are NOT eligible for amnesty in the
Section B – Outstanding assessments: Complete sec-
Tax returns should be sent to the above address,
following cases:
tion B if you are requesting amnesty for a tax and peri-
NOT the address shown on the returns.
●
You were granted amnesty for the same tax under
ods for which you previously filed returns and for
the 1986 or 1994 City amnesty programs.
For amnesty applications and attachments involving a
which you have received a warrant or other assessment
●
The tax and period is the subject of an installment
pending administrative proceeding or litigation ONLY,
document from the Department.
agreement that is in effect on October 20, 2003.
mail your application to:
Enter in column 2 the principal amount of tax shown as
●
The tax and period was the subject of a Department
New York City Department of Finance
due on the assessment documents covered by this appli-
of Finance audit pending on March 10, 2003. See
Office of Legal Affairs
cation. Enter in column 3 the amount of any previous
Title 19, §1-21(a)(5) of the Rules of the City of New
345 Adams Street, 3rd Floor
payments with respect to the assessments identified in
York, available at: ,
Brooklyn, NY 11201
column 1.
for guidelines as to when a matter will be considered
Attn: Amnesty
Calculation of interest: To calculate the interest due
to be the subject of a pending audit.
For additional information go to:
●
with the amnesty application where a principal amount
You are under criminal investigation by New York
of tax due is included in Section A, column 3 or Section
State, New York City or any other New York State
B, column 4:
municipality. If your amnesty application is denied
PRIVACY ACT NOTIFICATION: The Federal Privacy Act of
due to a pending criminal investigation, you will be
1. Calculate the interest due on the above amount to the
1974, as amended, requires agencies requesting Social Security
so notified.
date payment of that amount is being made.
Numbers to inform individuals as to whether compliance with the
●
You currently are being prosecuted for, or were con-
request is voluntary or mandatory, why the request is being made
2. Calculate the interest due on the above amount to
victed of, a criminal charge related to nonpayment of
and how the information will be used. The disclosure of Social
October 20, 2000.
taxes, tax delinquency, or fraud with respect to the
Security Numbers for taxpayers is mandatory and is required by
3. Subtract the amount determined in 2 from the
section 11-102.1 of the Administrative Code of the City of New
City tax and period.
amount in 1. Enter the difference in Section A, col-
York. Such numbers disclosed on any report or return are request-
●
The City tax and period is the subject of a pending
umn 4 or Section B, column 5.
ed for tax administration purposes and will be used in the process-
administrative proceeding or litigation UNLESS
To calculate the amount of reduced interest, you may
ing of tax returns and to establish and maintain a uniform system
you either withdraw from, or discontinue, that pro-
for identifying taxpayers who are or may be subject to taxes admin-
either use the interest calculator available on the
ceeding or litigation, with prejudice, or agree to
istered by the Department of Finance, as may be required by law,
Amnesty web page: , or
withdraw from, or discontinue, that proceeding or
or when the taxpayer gives written authorization to the Department
use the interest calculator available by calling (718)
litigation, with prejudice, as a condition of the grant-
for another person, agency or entity to have access (limited or oth-
935-6000. If there is no principal amount of tax due
ing of amnesty.
erwise) to the information contained in his or her return.
NYC-TA03 rev. 10/22
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