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Department of Taxation and Finance

Get information regarding your existing IPA

Topics


Check your remaining balance

You may check your balance:

  • online in your Online Services account, or
  • by phone at 518-457-5772. (Have your taxpayer ID and bill or assessment number available.)

Please allow 10 days for payments to post to your account. 


Make payments in addition to your monthly installments

If you're able, we encourage you to make payments toward your unpaid balance in addition to your scheduled monthly payments. You can shorten the term of your agreement, decrease the amount of penalty and interest you owe, and possibly lower the amount of your final payment.

You can make additional payments:

  • online in your Online Services account by direct debit from your bank account, or with a credit or debit card; or
  • by mail with a check or money order.
    • Make your check or money order payable to Commissioner of Taxation and Finance.
    • Include your full IPA ID number on the check or money order.
    • Send your payment to:

NYS ASSESSMENT RECEIVABLES
PO BOX 4128
BINGHAMTON NY 13902-4128

We will credit your payment as of the postmark date.


Terms and conditions of your agreement

When you entered into your IPA, you agreed to meet certain terms and conditions to ensure your IPA remains open and in good standing. We include our terms and conditions with every IPA agreement we issue, and often share them over the phone. 

Your terms are as follows:

You have stated you are unable to pay your New York State taxes in full based on your current financial condition, and you have requested an Installment Payment Agreement (IPA). You must comply with the following:

  1. File current and future returns on a timely basis.
  2. Pay all tax liabilities when due.
  3. Make timely IPA payments. Any state/federal refunds due you will be applied to your outstanding liabilities. You must continue to submit scheduled payments. The application of refunds to your liability will lower your balance due, which can shorten the term of your agreement and may lower the amount of your final payment.
  4. Have submitted accurate and complete information prior to this agreement, and provide a financial condition update if requested.

If you fail to meet any of the above conditions, we may terminate or modify your IPA upon 30 days prior notice, explaining the reasons. If the Commissioner believes at any time that collection of this liability is in jeopardy, we may terminate your IPA without notice. Also, if not already filed, we can file a tax warrant against you, and collect the entire amount of your tax liability by any or all of the following methods:

  • garnish your wages or other income
  • levy and seize your assets
  • recommend suspension of your Driver License (total balance due must be over $10,000, certain exclusions may apply)
  • issue bills and take collection actions against responsible individuals of a business entity
  • take other appropriate enforcement actions

Offsets of your state and federal refunds

We may offset any state or federal refunds due to you while you are on your IPA.

Refund offsets are not a substitute for scheduled monthly payments, which remain due each month until your IPA balance is paid in full. The application of refunds to your unpaid balance will lower your balance due, which can shorten the term of your agreement and may lower the amount of your final payment.

In some instances, a refund offset will pay the remaining balance due on your IPA. If a scheduled monthly IPA payment from your bank creates an overpayment, we will automatically refund you the overpayment amount (within approximately 60 days), provided you have no other outstanding bills we can apply this money to. We'll notify you, in writing, if we apply an overpayment to other outstanding bills.


Penalty and interest on your unpaid balance

While on your IPA, you accrue penalty and interest on the unpaid balance. We calculate your amount according to current rates, and include the amount in your repayment schedule. 

We encourage you to make payments toward your unpaid balance in addition to your scheduled monthly payments, as this will lower the total amount of penalty and interest you owe.

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