A Letter Ruling is a written document that states Finance’s position on how a law is applied to a specific set of facts submitted by the taxpayer. A Letter Ruling may be requested for any tax or charge that we administer. Our Legal Division issues Letter Rulings on behalf of the Finance Commissioner.
Requesting a Letter Ruling on a Matter of Law
Complete a Request for Letter Ruling form and submit a $250 processing fee payable to the "New York City Department of Finance." Send payment and documents to:
New York City Department of Finance
Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201
Once we receive your request for a ruling, we will mail an acknowledgement letter to the person who made the request. That letter will have a number that has been assigned to the ruling request; please use the request number in all future correspondence with us regarding this matter.
After reviewing the request, we may ask for additional information.
- A letter ruling only applies to the person the ruling is addressed to and only if the facts submitted are true.
- You cannot rely on a letter ruling issued to another person.
- Finance may revoke a letter ruling under certain circumstances.
Redacted Letter Rulings are published online for information and research purposes without the taxpayer's name, address and/or other identifying information.