Banking Corporation Tax Refunds

Filing Deadline

  • Within three years from the time the return was filed; or two years from the time the tax was filed and paid, whichever was later, or
  • If no return was filed, within two years from the time the tax was paid. 


  • Refunds can be requested by filing an amended return.
  • For refunds based on changes made by the IRS or New York State use Form NYC-3360B.
  • There are no refund claims based on “Net Operating Loss Carryback”.

Finance has 90 days from the due date, extended due date or filing date (whichever is later) to issue a refund without interest.

NYC-3360B Report of Federal or State Change in Tax Base