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Payment mailing addresses

Do not send cash. Make checks payable to “NYC Department of Finance.”

All payments must be in U.S. currency. When paying by check, you are authorizing us to either use information from your check as a one-time electronic fund transfer from your account or process the payment as a check transaction. You cannot opt out of the electronic transfer. If we do process your check as an electronic fund transfer, you will not get your check back.

Business & excise tax forms and payments

Please note that current, prior-year, and amended tax returns must be sent to a different address than your business tax vouchers and payments. Click the link below for a list of business tax mailing addresses.

Business tax mailing addresses

Business Tax Forms
Tax Type	Form Number	Mailing Address
General Corporation Declaration of Estimated Tax	NYC-400	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3922 NEW YORK, NY 10008-3922
Banking Corporation Declaration of Estimated Tax	NYC-400B	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3924 NEW YORK, NY 10008-3924
Unincorporated Declaration of Estimated Tax	NYC-5UB NYC-5UBTI	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3923 NEW YORK, NY 10008-3923
General Corporation Tax Unincorporated Business Tax Bank Tax	NYC-EXT	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3653 NEW YORK, NY 10008-3653
	NYC-EXT.1	RETURN NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564
Business Corporation Tax	NYC-2	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Banking Corporation Tax	NYC-1 NYC-1A NYC-3360B	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
General Corporation Tax	NYC-4S NYC-4SEZ NYC-3A NYC-3L NYC-245 NYC-3360	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Unincorporated Business Tax	NYC-115 NYC-202 NYC-202EIN NYC-202S NYC-204 NYC-204EZ	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Excise Tax Forms
Tax Type	Form Number	Mailing Address
Utility Tax	NYC-UXPS NYC-UXRBS NYC-UXSS	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V Excise) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Surcharge Return of E-911 Surcharge by Telecommunication Providers	NYC-E911
Hotel Room Occupancy Tax	NYC-HTX NYC-HTXB
Commercial Rent Tax	NYC-CRA
Commercial Rent Tax	NYC-CRQ	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3931 NEW YORK, NY 10008-3931
Additional Tax Forms
Tax Type	Form Number	Mailing Address
Nonresident Employees of the City of New York Hired On Or After January 4, 1973	NYC-1127	RETURNS NYC DEPARTMENT OF FINANCE P.O. BOX 5564 BINGHAMTON, NY 13902-5564 RETURNS CLAIMING REFUNDS NYC DEPARTMENT OF FINANCE P.O. BOX 5563 BINGHAMTON, NY 13902-5563 REMITTANCE WITH PAYMENT VOUCHER (NYC-200V 1127) NYC DEPARTMENT OF FINANCE P.O. BOX 3933 NEW YORK, NY 10008-3933
Cigarette Tax	CTX-AW CTX-A.34a CTX-WD	RETURN AND REMITTANCE NYC DEPARTMENT OF FINANCE ENFORCEMENT DIVISION CTX UNIT 30-10 STARR AVENUE 2nd FLOOR LONG ISLAND CITY, NY 11101
Bill Payments
Tax Type	Form Number	Mailing Address
Audit and Enforcement Payments	N/A	PAYMENT COUPON AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3929 NEW YORK, NY 10008-3929
Business Tax Notices	N/A	PAYMENT COUPON AND REMITTANCE NYC DEPARTMENT OF FINANCE P.O. BOX 3644 NEW YORK, NY 10008-3644

Property tax payments

Always include the property’s borough-block-lot (BBL) number on your checks. Mail your payment to:

NYC Department of Finance
P.O. Box 5536
Binghamton, NY 13902-5536

Private carriers such as FedEx, UPS, and DHL that require a physical address can mail payment to:

JPMorgan Chase
ATTN: NYC Property Lockbox #5536
33 Lewis Rd
Binghamton, NY 13905

Parking ticket payments

Respond early enough to allow for mail delivery. To avoid penalties and interest, the Department of Finance must receive your response to the ticket by the 30th day from the date the ticket was issued. Follow the instructions on the back of the ticket.

Enclose a check or money order for the full amount indicated on the front of the ticket. Write the ticket number, your license plate number, and the state of the vehicle registration on the front of your payment. Mail payment to:

NYC Department of Finance
Church Street Station
P.O. Box 3640
New York, NY 10008-3640

Red light, bus lane, and speed camera violations

You must write the Notice of Liability number, license plate number, and state of registration on the front of your personal check or money order. Do not send cash. Mail to the following address:

NYC Department of Finance
Red Light/Bus Lane Camera Violations
Church Street Station
P.O. Box 3641
New York, NY 10008-3641