Finance Memoranda advise taxpayers and tax professionals of the Department's current position and/or procedures with respect to specific issues. Memoranda are merely advisory and explanatory in nature, and not declaratory rulings or rules of the Department of Finance and do not have legal force or effect, do not set precedent, and are not binding on taxpayers. For a list of inactive memoranda used for understanding Finance procedures in prior years, visit the Finance Inactive Memoranda page. 2013
Finance Memorandum #13-1 Reserved 2012
Emergency Extensions of Filing and Payment Due Dates for Victims of Hurricane Sandy. #12-2-R. Revised 11/15/12
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Application of IRC §280F Limits to Sport Utility Vehicles #12-1. 1/15/13
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2011
Emergency Extensions of Filing and Payment Due Dates for Victims of Tropical Storm Lee. #11-4. 9/16/11
Download Memorandum One-Week Filing Extension Granted to Certain Taxpayers Whose Preparers Were Affected by Hurricane Irene. #11-3. 9/13/11
Download Memorandum Finance announces emergency extensions of due dates for tax filing and payments due to Hurricane Irene #11-2. 9/9/11
Download Memorandum Application of IRC §280F Limits to Sport Utility Vehicles #11-1. 1/13/12
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2010 Tax on Hotel Room Occupancy Revised for Room Remarketers #10-3. 9/1/10
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2009
Tax on Hotel Room Occupancy Expanded to Include Additional Rent Charged by Room Remarketers #09-3. 8/14/09
Download Memorandum 2009 Legislative Highlights #09-2. 7/14/09
Download Memorandum Calculating Investment Capital in the Alternative Tax Base
#09-1-R. Revised. 7/21/09
Download Memorandum 2008 Guidance for Businesses Subject to the New York City Tax on Hotel Occupancy #08-1rev. 8/23/11
Download Memorandum 2007 Internet Access Charges - Bundled Services and VoIP Under Utility Tax #07-1. 1/12/07
Download Memorandum 2006 Hotel Rewards Points Programs Under Hotel Occupancy Tax #06-2. 11/30/06
Download Memorandum 2005 Department of Finance Policy Relating to the Servicemembers Civil Relief Act and the NYS Soldiers' and Sailors' Civil Relief Act #05-3. Revised 7/12/05
Download Memorandum Mandatory Payment of Real Property Taxes by Electronic Funds Transfer #05-2. 4/20/05
Download Memorandum 2004 None 2003 Policy Describing How Property Owners and Representatives Can Submit New Information that Might Help Property Division Assessors Determine Tentative Market Value. #03-4. 11/19/03 (Note: This FM is in the process of being revised to more accurately reflect current law. Please be aware that parts of the FM may no longer be applicable. An updated version will be available soon.)
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Explanation of Taxpayer Assistance Act of 2002. #02-4. 10/29/02
Download Memorandum New York City Tax Consequences of Certain Retroactive Federal and New York Tax Law Changes. #02-3. Revised 1/30/04
Download Memorandum 2001 None 2000 Protective Commercial Rent Tax refunds for tenants receiving property tax escalation payment refunds. #00-8. 10/25/00
Download Memorandum Real Property Transfer Tax on Bulk Sales of Cooperative Apartments and Residential Condominium Units. #00-6rev. 9/08/11
Download Memorandum Joint State / City Power of Attorney Form Revised. #00-4. 5/31/00
Download Memorandum Finance Letter Rulings Issued on a Non-disclosure Basis. Effective immediately, the New York City Department of Finance will issue letter rulings without requiring the taxpayer to be identified provided the ruling request otherwise meets the requirements of Title 19, Chapter 16 of the Rules of the City of New York Relating to Letter Rulings. #00-2. 01/24/00
Download Memorandum Department to Accept IRS PTINs. #00-1. 1/13/00
Download Memorandum 1999 Treatment of Internet Access Charges. #99-5. 10/26/99
Download Memorandum Depreciation for Property Placed in Service Outside New York After 1984 and Before 1994. #99-4. 10/21/99
Download Memorandum New York City Tax Treatment of Federal S Elections by Banking Corporations and Qualified Subchapter S Subsidiaries. #99-3. 10/21/99
Download Memorandum 1996 Changes to NYC General Corporation Tax Potential Impact on Homeowners Associations. #99-2. 10/21/99
Download Memorandum Federal Check Box Rules New York City Tax Implications. #99-1. 10/21/99
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Finance Memoranda
