20 CRR-NY 2399.2NY-CRR
20 CRR-NY 2399.2
20 CRR-NY 2399.2
2399.2 Timely mailing,filing and paying.
Tax Law, §§ 171, 289-d, 434-a, 514-a,691(a), 1091(a), 1147(a), 1419(b), art. 11
(a)
(1) General.
(i) In general, whereany document required to be filed with, or payment required to bemade to, the Department of Taxation and Finance (or, for purposesof article 11 of the Tax Law, the appropriate recording officer) withina prescribed period or on or before a prescribed date is deliveredin the manner and time provided in this section by United States mailto the appropriate address after the prescribed period or date, thedate of the United States postmark as stamped on the envelope or otherwrapper in which such document or payment is contained will be deemedto be the date of filing or paying.
(ii) Any referencein this section to the United States mail shall be treated as includinga reference to any delivery service that has been designated by thecommissioner or by the Secretary of the Treasury of the United Statespursuant to section 7502 of the Internal Revenue Code (unless thecommissioner determines such delivery service is not adequate to meetthe needs of the State), and any reference to a postmark by the UnitedStates mail shall be treated as including a reference to any daterecorded or marked in the manner described in such section of theInternal Revenue Code by a designated delivery service. Where deliveryis made by courier, delivery messenger, or similar service that hasnot been so designated, the date of receipt by the department willbe deemed to be the date of filing or paying.
(2) Mailing requirements.
Any document or payment which is not receivedwithin the prescribed period or on or before the prescribed date willnot be considered to be timely filed or timely paid unless it is mailedin accordance with all of the following requirements:
(i) The document orpayment must be contained in an envelope or other appropriate wrapperproperly addressed to the address designated by the Department ofTaxation and Finance (or appropriate recording officer, where applicable).
(ii) The envelope orwrapper containing the document or payment must be deposited in themail of the United States within the prescribed period or on or beforethe prescribed date with sufficient postage prepaid. For this purpose,the document or payment is considered to be deposited in the mailof the United States when it is deposited with the domestic mail serviceof the United States Postal Service. The domestic mail service ofthe United States Postal Service includes mail transmitted within,among, and between the United States, its territories and possessions,and Army-Air Force (APO) and Navy (FPO) post offices.
(iii)
(a) If the postmark on the envelope or wrapper containingthe document or payment is made by the United States Postal Service,the postmark must bear a date stamped by the United States PostalService which is within the prescribed period or on or before theprescribed date for filing or paying (including any extensions oftime granted for filing and/or paying, where applicable). If the postmarkstamped by the United States Postal Service on the envelope or wrapperdoes not bear a date which falls within the prescribed period or onor before the prescribed date for filing or paying, the document orpayment will not be considered to be timely filed or paid, regardlessof when the envelope or wrapper was deposited in the mail. Accordingly,the sender assumes the risk that the envelope or wrapper will beara postmark date stamped by the United States Postal Service withinthe prescribed period or on or before the prescribed date for filingor paying (including any extensions of time granted for filing and/orpaying, where applicable). However, see subdivision (b) of this sectionwith respect to the use of registered mail or certified mail to avoidthis risk. Furthermore, if the postmark made by the United StatesPostal Service on the envelope or wrapper containing the documentor payment is not legible, the provisions of clause (c) ofthis subparagraph shall apply, unless the person who or which is requiredto file or pay can prove when the postmark was impressed by the UnitedStates Postal Service.
(b)
(1) If the postmark on the envelopeor wrapper containing the document or payment is made by other thanthe United States Postal Service (i.e., metered mail):
(i) the postmark so mademust bear a date which falls within the prescribed period or on orbefore the prescribed date for filing or paying (including any extensionsof time granted for filing and/or paying, where applicable); and
(ii) the document or paymentmust be received by the Department of Taxation and Finance (or appropriaterecording officer, where applicable) not later than the time whenan envelope or other appropriate wrapper which has sufficient postageprepaid and is properly addressed, mailed and sent by the same classof mail would ordinarily be received at the address designated bythe department (or appropriate recording officer, where applicable);
if it were postmarked at the same point of originby the United States Postal Service on the last day of the prescribedperiod or on the prescribed date for filing or paying (including anyextensions of time granted for filing and/or paying, where applicable).
(2) In a casewhere the document or payment is received after the time when a documentor payment so mailed and so postmarked by the United States PostalService would ordinarily be received at the address designated bythe Department of Taxation and Finance, the document or payment willbe treated as having been received at a time when a document or paymentso mailed and postmarked would ordinarily have been received, if theperson who or which is required to file or pay establishes:
(i) that it was actuallydeposited in the mail before the last collection of the mail fromthe place of deposit which was postmarked (except for metered mail)by the United States Postal Service within the prescribed period oron or before the prescribed date for filing or paying;
(ii) that the delay inreceiving the document or payment was due to a delay in the transmissionof the mail; and
(iii) the cause of thedelay.
(3) If the envelope orwrapper containing the document or payment has a postmark made bythe United States Postal Service in addition to a postmark made byother than the United States Postal Service, the postmark which wasnot made by the United States Postal Service will be disregarded,and whether the envelope or wrapper was mailed in accordance withthis subdivision will be determined solely by applying the provisionsof clause (a) of this subparagraph.
(c) If the envelope or wrapper containingthe document or payment bears sufficient prepaid United States postagebut is missing any postmark whatsoever, the document or payment mustbe received by the Department of Taxation and Finance (or appropriaterecording officer, where applicable) not later than the time whenan envelope or wrapper which has sufficient postage prepaid and isproperly addressed, mailed and sent by the same class of mail wouldordinarily be received at the address designated by the department(or appropriate recording officer, where applicable) if it were postmarkedat the same point of origin by the United States Postal Service onthe last day of the prescribed period or on the prescribed date forfiling or paying (including any extensions of time granted for filingand/or paying, where applicable). In a case where the document orpayment is received after such time, the provisions of subclause (b)(2) of this subparagraph shall apply.
(b)
(1) If an envelope orwrapper containing a document or payment is sent by United Statesregistered mail, the date of the registration is treated as the postmarkdate and the date of filing or paying.
(2) If an envelope orwrapper containing a document or payment is sent by United Statescertified mail and the sender's receipt for certified mail ispostmarked by the postal employee to whom the envelope or wrapperis presented, the date of the postmark on the receipt for certifiedmail is treated as the postmark date and the date of filing or paying.
(c) If the envelopeor wrapper containing the document or payment is mailed from a foreigncountry and received by the Department of Taxation and Finance (orappropriate recording officer, where applicable), the date of theofficial postmark stamped on the envelope or wrapper will be deemedto be the date of filing or paying. The envelope or wrapper must beproperly addressed, have sufficient postage prepaid and bear a datestamped by the foreign country's official postal service whichis within the prescribed period or on or before the prescribed datefor filing or paying (including any valid extensions of time, whereapplicable). Provided, however, if the receipt of any payment mailedfrom a foreign country is inordinately delayed, the Department ofTaxation and Finance will require payment by some other means, including,but not limited to, a requirement that payment must be received bythe department within the prescribed period or on or before the prescribeddate for paying.
(d)
(1) The term document, as used in this section, means any return, report, declaration ofestimated tax, claim, statement, notice, application, affidavit, orother document required to be filed within a prescribed period oron or before a prescribed date under the authority of any provisionof the applicable article of the Tax Law or other applicable lawsconcerning matters under the jurisdiction of the commissioner. Provided,however, such term does not include any document that is permittedor required in conjunction with an electronic funds transfer pursuantto section 9 or section 10 of the Tax Law—see Part 2396 andPart 2397, respectively, of this Title.
(2) The term payment, as used in this section, means any payment (or fee) required tobe made (or paid over) within a prescribed period or on or beforea prescribed date under the authority of any provision of the applicablearticle of the Tax Law or other applicable laws concerning mattersunder the jurisdiction of the commissioner. However, the term doesnot include any remittance unless the amount thereof is actually receivedby the Department of Taxation and Finance (or appropriate recordingofficer, where applicable). For example, if a check is used as a formof payment, this section does not apply if such check is not receivedor, if received, is not honored upon presentment. Furthermore, suchterm does not include any electronic funds transfer pursuant to section9 or section 10 of the Tax Law—see Part 2396 and Part 2397,respectively, of this Title.
(e) Timely filedelectronic documents.
(1) Notwithstanding anyother provisions of this Title and except in the case of an electronicfunds transfer pursuant to section 9 or 10 of the Tax Law, any documentthat is filed electronically with the department (or with the department'sdesignee) in the manner and time provided by the commissioner is deemedto be filed on the date of the electronic postmark. Thus, if the electronicpostmark is timely, the document is considered filed timely althoughit is received after the last date prescribed for filing.
(2)
(i) For purposes ofthis subdivision and except as provided in paragraph (3) of this subdivision,the term electronic postmark means a record of the date andtime (in a particular time zone) that an authorized electronic returntransmitter receives the transmission of a taxpayer's electronicallyfiled document on its host system. However, if the taxpayer and theelectronic return transmitter are located in different time zones,it is the taxpayer's time zone that controls the timeliness ofthe electronically filed document. This is, the date and time thatthe transmitter receives the transmission are converted to the dateand time in the taxpayer's time zone.
(ii) An electronicreturn transmitter is a person or other entity that transmitselectronic documents directly to this department or directly to theInternal Revenue Service for forwarding to this department. A taxpreparation service, electronic return originator, software developer,or other person or entity that does not transmit documents directlyto this department or directly to the Internal Revenue Service forforwarding to this department is not an electronic return transmitter.The commissioner or the Commissioner of the Internal Revenue Service(as the case may be) may enter into an agreement with an electronicreturn transmitter or prescribe in forms, instructions, or other appropriateguidance the procedures under which the electronic return transmitteris authorized to provide taxpayers with an electronic postmark toacknowledge the date and time that the electronic return transmitterreceived the electronically filed document.
(3) If a taxpayer electronicallyfiles a document directly with this department, directly with theInternal Revenue Service for forwarding to this department, or directlyor indirectly with an electronic return transmitter and no electronicpostmark is assigned by the transmitter, the electronic postmark isdeemed to be the record of the date and time that the department receivesthe transmission of the taxpayer's electronically filed document.If it can be established by the taxpayer or otherwise that the InternalRevenue Service received the transmission of a New York State documentat an earlier date and time, the electronic postmark will be consideredsuch earlier date and time. In either case, it is the taxpayer'stime zone that controls the timeliness of the electronically fileddocument.
(f) Timely paymentsby electronic funds withdrawals, credit card, and debit card.
(1)
(i) Notwithstandingany other provision of this Title and except in the case of an electronicfunds transfer pursuant to section 9 or 10 of the Tax Law, any paymentthat is made by electronic funds withdrawal in the manner providedby the commissioner is deemed to be made on the date that the taxpayerspecifies as the date for withdrawal provided that the date specifiedis not beyond the last date prescribed for payment, the funds areavailable for withdrawal on such date, and the document to which thefunds apply is filed timely in accordance with this Part. Therefore,if a document is filed on or before the prescribed due date, any applicablepayment by electronic funds withdrawal is considered to be timelymade if the funds are available and the taxpayer specifies any dateup to an including the due date as the date for withdrawal of thefunds. If no date for withdrawal of the funds is specified by thetaxpayer, payment is deemed to be made on the last date prescribedfor such payment.
(ii) If the documentto which the funds apply is not filed timely in accordance with thisPart, any prior payment that is made by electronic funds withdrawalin the manner provided by the commissioner on or before the last dateprescribed for paying is deemed to be timely made provided such paymentcan be associated with the proper tax liability, as evidenced by thetaxpayer.
(2) Notwithstanding anyother provision of this Title, any payment that is made by creditcard or debit card in the manner provided by the commissioner is deemedto be made on the date that the issuer of the card properly authorizesthe transaction provided that the payment is actuallyreceived by the department in the ordinary course of business andis not returned due to correction of errors relating to the creditcard account or debit card account. Accordingly, a payment made bycredit or debit card is considered to be timely if the issuer properlyauthorizes the payment on or before the last date prescribed for payingand such payment is received by the department in the ordinary courseof business for such a transaction and is not returned.
20 CRR-NY 2399.2
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.