Residents who owe taxes to both New York City and the State may contact the State Department of Taxation and Finance to join the Unified Program.

Under this program, you can submit your request to the State and receive one agreement that covers taxes owed to both the City and the State. 

Learn more about the Unified Program.

You cannot be eligible for the VDCP if:

• You are currently under audit by DOF
• You have had prior contact with DOF about the specific liabilities involved
• You are party to any criminal investigation being conducted by the State or any political subdivision of the State
• You are related to a tax avoidance transaction that is a Federal or State reportable transaction
• DOF has already contacted you for taxes

You may participate in the program even if your tax delinquency is due to fraud or was otherwise intentional. If you have already been contacted by DOF for taxes due, you are not eligible for this program.

You may face penalties, interest, and possible criminal prosecution, in addition to owing the tax amount due, if you are discovered before coming forward.

Please submit a written request to:

NYC Department of Finance
TPP Division - Voluntary Disclosure and Compliance Coordinator
345 Adams Street, 7th Floor
Brooklyn, New York 11201

The request must include the following information:

• A description of the business activities in New York City and the State
• When the business activities began
• The number of employees involved in the business and their titles
• When you believe taxes were first due
• The reason the taxes were not paid in the past
• The estimated business taxes on a year-by-year basis
• An affirmation that the City has not contacted you before about these specific tax liabilities, and that you are not currently under audit by DOF for any City tax

What Happens Next

DOF will review the information you submit to check your eligibility and determine the tax periods to be filed.

If you are found eligible for the program, DOF will issue you a Voluntary Disclosure and Compliance Agreement Letter. The letter includes your deadline for filing the specified returns, which is usually 30 days from the date of the letter. A written request can be submitted anonymously, meaning without your name or Employer Identification Number (EIN).