Payment Mailing Addresses

Department of Finance


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Payment mailing addresses

Do not send cash. Make checks payable to “NYC Department of Finance.”

All payments must be in U.S. currency. When paying by check, you are authorizing us to either use information from your check as a one-time electronic fund transfer from your account or process the payment as a check transaction. You cannot opt out of the electronic transfer. If we do process your check as an electronic fund transfer, you will not get your check back.

Business & excise tax forms and payments

Please note that current, prior-year, and amended tax returns must be sent to a different address than your business tax vouchers and payments. Click the link below for a list of business tax mailing addresses.

Business tax mailing addresses

Business Tax Forms

Tax Type
Form Number
Mailing Address

General Corporation Declaration of Estimated Tax
NYC-400
RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3922
NEW YORK, NY 10008-3922

Banking Corporation Declaration of Estimated Tax
NYC-400B
RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3924
NEW YORK, NY 10008-3924

Unincorporated Declaration of Estimated Tax
NYC-5UB
NYC-5UBTI
RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3923
NEW YORK, NY 10008-3923

General Corporation Tax
Unincorporated Business Tax
Bank Tax
NYC-EXT
RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3653
NEW YORK, NY 10008-3653

NYC-EXT.1
RETURN
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

Business Corporation Tax
NYC-2

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

Banking Corporation Tax
NYC-1
NYC-1A
NYC-3360B

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

General Corporation Tax
NYC-4S
NYC-4SEZ
NYC-3A
NYC-3L
NYC-245
NYC-3360

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

Unincorporated Business Tax
NYC-115
NYC-202
NYC-202EIN
NYC-202S
NYC-204
NYC-204EZ

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

Excise Tax Forms

Tax Type
Form Number
Mailing Address

Utility Tax
NYC-UXPS
NYC-UXRBS
NYC-UXSS

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V Excise)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

Surcharge Return of E-911 Surcharge by Telecommunication Providers
NYC-E911

Hotel Room Occupancy Tax
NYC-HTX
NYC-HTXB

Commercial Rent Tax
NYC-CRA

NYC-CRQ
RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3931
NEW YORK, NY 10008-3931

Additional Tax Forms

Tax Type
Form Number
Mailing Address

Nonresident Employees of the City of New York Hired On Or After January 4, 1973
NYC-1127

RETURNS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5564
BINGHAMTON, NY 13902-5564

RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE
P.O. BOX 5563
BINGHAMTON, NY 13902-5563

REMITTANCE WITH PAYMENT VOUCHER (NYC-200V 1127)
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

Cigarette Tax
CTX-AW
CTX-A.34a
CTX-WD

RETURN AND REMITTANCE
NYC DEPARTMENT OF FINANCE
ENFORCEMENT DIVISION
CTX UNIT
30-10 STARR AVENUE
2nd FLOOR
LONG ISLAND CITY, NY 11101

Bill Payments

Tax Type
Form Number
Mailing Address

Audit and Enforcement Payments
N/A

PAYMENT COUPON AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3929
NEW YORK, NY 10008-3929

Business Tax Notices
N/A

PAYMENT COUPON AND REMITTANCE
NYC DEPARTMENT OF FINANCE
P.O. BOX 3644
NEW YORK, NY 10008-3644

Property tax payments

Always include the property’s borough-block-lot (BBL) number on your checks. Mail your payment to:

NYC Department of Finance
P.O. Box 5536
Binghamton, NY 13902-5536

Private carriers such as FedEx, UPS, and DHL that require a physical address can mail payment to:

JPMorgan Chase
ATTN: NYC Property Lockbox #5536
33 Lewis Rd
Binghamton, NY 13905

Parking ticket payments

Respond early enough to allow for mail delivery. To avoid penalties and interest, the Department of Finance must receive your response to the ticket by the 30th day from the date the ticket was issued. Follow the instructions on the back of the ticket.

Enclose a check or money order for the full amount indicated on the front of the ticket. Write the ticket number, your license plate number, and the state of the vehicle registration on the front of your payment. Mail payment to:

NYC Department of Finance
Church Street Station
P.O. Box 3640
New York, NY 10008-3640

Red light, bus lane, and speed camera violations

You must write the Notice of Liability number, license plate number, and state of registration on the front of your personal check or money order. Do not send cash. Mail to the following address:

NYC Department of Finance
Red Light/Bus Lane Camera Violations
Church Street Station
P.O. Box 3641
New York, NY 10008-3641