Coronavirus (COVID-19) Relief Center
Coronavirus (COVID-19) Relief Center
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New York State
These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on July 20, 2020.
We recommend that you monitor this site, as well as the sites referenced in these resources, for updates and changes as we expect the situation and solutions to change over the coming weeks and months. For information on specific programs, we encourage you to visit the websites of the organizations or government entities that are responsible for the relief.
Description of Program and Relief
Waiver and Abatement of Penalties for Late-Filed and Late-Paid Business and Excise Taxes
The New York City Department of Finance (“DOF”) is granting waivers and abatements of penalties for late-filed and late-paid business and excise taxes due between March 16, 2020 and April 25, 2020. Taxpayers may request to have the penalties waived on a late-filed extension or return, or in a separate request. Taxpayers that make such a request will not be subject to any late filing, late payment, or underpayment penalties. But, while late filing and late payment penalties will be waived, interest, where applicable, at the appropriate underpayment rate, must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment.
Government or Lead Agency
New York City Department of Finance.
Dates Available
This program applies to penalties related to New York City business and excise taxes due between March 16, 2020 and April 25, 2020.
Eligibility Requirements/Restrictions
This program is available to businesses in New York City that pay business and/or excise taxes to the DOF. The waiver or abatement will not be applied automatically. Taxpayers must request this relief, in a late-filed extension or return, or in a separate request.
A paper request or filing that is submitted under this program should be marked with “COVID-19” on the top center of the first page. The request should also include the taxpayer’s letter identification on their notice or EIN.
Reminder: this program applies only to taxes administered by the DOF.
Application Deadlines (If Applicable)
Taxpayers may request to have the penalties waived or abated in a late-filed tax extension or return, or in a separate request submitted prior to filing the extension or return.
Contact for More Information
Taxpayers may submit their request in writing to the DOF at the following address:NYC Department of Finance, P.O. Box 5564, Binghamton, N.Y. 13902-5594.
Call: 311 (212-NEW-YORK outside NYC).
List of Additional Information
© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.