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Form CT-200-V, Payment Voucher for E-Filed Corporation Tax Returns and Extensions
This form is a payment voucher for taxpayers who e-file their forms but cannot e-pay and need to pay with a paper check or money
order. Form CT-200-V is for use only for returns or extensions that were e-filed and should never accompany a paper-filed return.
Collection of debts from your refund or overpayment
We will keep all or part of your refund or overpayment if you owe a past-due, legally enforceable debt to a New York State agency, or if
you owe a New York City tax warrant judgment debt. We may also keep all or part of your refund or overpayment if you owe a past-due
legally enforceable debt to another state, provided that state has entered into a reciprocal agreement with New York State. If we keep
your refund or overpayment, we will notify you.
A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public
benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services
district. We will refund or apply as an overpayment any amount over your debt.
The Tax Department is authorized to charge the taxpayer, as part of the taxpayer’s tax debt, any cost or fee imposed or charged by the
United States, or any state, for the payment or remittance of a taxpayer’s overpayment to satisfy a New York State tax debt.
If you have any questions about whether you owe a past-due, legally enforceable debt to a state agency, or to another state, or whether
you owe a New York City tax warrant judgment debt, contact the state agency, the other state, or the New York City Department of
Finance.
For New York State tax liabilities only, call 518-457-5434 or write to: NYS Tax Department, Civil Enforcement Division, W A Harriman
Campus, Albany NY 12227-4000.
More collection options for New York State
If you owe unpaid debt to New York State, we may collect your debt by taking money from, or offsetting, payments owed you by the
federal government or by another state. Reciprocal offset agreements also allow the federal government, as well as other states, to
collect delinquent non-tax debt by offsetting payments owed you by New York State.
Lottery prizes applied against tax liabilities – As a result of matching names of those owing tax liabilities to New York against the
names of those winning lottery prizes in excess of $600, the Tax Department may automatically apply all or part of the lottery prize
against any outstanding liabilities for taxes we administer.
Fee for payments returned by banks
The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for
nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department will
not charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated
with the returned payment.
Reporting requirements for tax shelters
The Tax Law requires taxpayers to report information about transactions that present the potential for tax avoidance (tax shelters).
There are separate reporting requirements for those who use tax shelters and for those who promote the use of tax shelters. For the
most recent information on these reporting requirements, visit our website.
Tax shelter penalties
The Tax Law provides penalties for failure to disclose certain transactions and related information regarding tax shelters and for the
underpayment of taxes due to participation in these shelters. For more information, refer to TSB-M-05(2)C, Disclosure of Certain
Transactions and Related Information Regarding Tax Shelters.
Voluntary Disclosure and Compliance Program
The Voluntary Disclosure and Compliance Program provides relief from certain penalties and criminal prosecution to eligible taxpayers
who come forward and reveal previously undisclosed liabilities. For more information, see TSB-M-08(11)C, Voluntary Disclosure and
Compliance Program.
Your rights under the Tax Law
The Taxpayer Bill of Rights requires, in part, that the Tax Department advise you, in writing, of your rights and obligations during an
audit, when you appeal a departmental decision, and when your appeal rights have been exhausted and you need to understand
enforcement capabilities available to the department to obtain payment. For a complete copy of the information contained in all of these
statements, you may obtain Publication 131, Your Rights and Obligations Under the Tax Law, by visiting our website or by calling
(see Need help?).
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