Requirements for Amnesty.

19 RCNY § 1-05

in effect

§ 1-05 Requirements for Amnesty. (a) General. Prior to January 31, 1986, a taxpayer must: (1) file an application specifying both the tax and tax period(s) for which amnesty is sought, (2) file previously unfiled or amended returns or assessment documents, whichever is applicable, and (3) pay the tax and interest due. (Chapter 765 of the Laws of 1985, § 84(b).) (b) Applications. (1) An amnesty application form should be used, or the taxpayer may apply in a letter. Any application must include: (i) the taxpayer's name and address. (ii) the tax and tax periods for which amnesty is requested. (iii) the taxpayer's tax identification number. The application must also include a certification that the taxpayer employs 500 or fewer persons in the United States on the date of its application. (2) (i) A taxpayer that is withdrawing from a civil litigation must submit proof of withdrawal from such litigation. (ii) A taxpayer involved in an administrative proceeding must file a full or partial withdrawal for the periods/issues for which amnesty is requested. The application, if granted, shall serve as an automatic dismissal with prejudice of the periods/issues for which amnesty is requested. The taxpayer's protest rights for the remaining periods/issues will remain intact. (3) An amnesty application must be postmarked or received by the last day of the amnesty period. (c) Returns. The taxpayer must submit the following documents: (1) previously unfiled returns (2) amended returns, or (3) an assessment document, or whichever is appropriate. (d) Payment. (1) The taxpayer must pay the tax and interest due prior to the end of the amnesty period, or as determined in subparagraph (i) of paragraph (3) of this subdivision. (i) "Tax due" means the amount of tax previously finally determined to be due or assessed or, in the case of no final determination, the amount the taxpayer determines to be due. The amount of tax which any return filed under amnesty shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing the return. (ii) "Interest due" means the amount of interest computed from the due date of the tax to the date of payment. Interest is computed on the amount of tax due only, it does not include interest on penalty. (A) Example: A taxpayer was issued a notice of deficiency for $2,000 tax, plus interest and penalty in June 1984. (a) If the taxpayer did not timely protest (petition for hearing), the amount of tax due became final. In order to make proper payment under amnesty, the taxpayer must pay the full $2,000 plus interest due. (b) If the taxpayer timely petitioned for hearing and is awaiting a hearing, the amount of tax due is not yet finally determined. A proper payment under amnesty is the amount of tax the taxpayer determines to be due, plus interest. (B) Example: A taxpayer is currently being audited. Although the audit will not be completed until after the amnesty period ends, the auditor has determined that at least $2,500 additional tax is due. Since the amount of tax is not yet finally determined, a proper payment under amnesty is the amount of tax the taxpayer determines to be due, plus interest due. (2) If the taxpayer paid the tax or interest due prior to the amnesty period, only the remaining unpaid amount, if any, must be paid. (3) If the taxpayer does not calculate interest, or otherwise underpays the amount of tax and interest due, the Commissioner will bill the taxpayer for the amount due under amnesty. ("Amnesty Statement") (i) Payment of the "Amnesty Statement" is required by the date stated thereon, or by the end of the amnesty period, whichever is later. (ii) Failure to pay the amount determined to be due by the Commissioner by the date determined in subparagraph (i) of this paragraph shall result in a denial of amnesty. (4) Notwithstanding paragraphs (1), (2), and (3) of this subdivision, where full payment during amnesty is certified by the taxpayer to create a severe financial hardship, an installment payment plan may be authorized. (See: 19 RCNY § 1-07 – Installment Payments.) (e) Places to apply. Amnesty applications, returns and payments pertaining to the General Corporation Tax and Unincorporated Business Tax must be filed with New York City Amnesty 31 Chambers Street Room 209 New York, N.Y. 10007 Amnesty applications, returns and payments pertaining to the Resident Personal Income Tax and Non-Resident Earnings Tax must be filed with the New York State Department of Taxation and Finance Amnesty Program.

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-34270Fetched: 10/24/2026