Instructions For New York City Amnesty Nonfiler Questionnaire Form

NEW YORK CITY TAX AMNESTY NONFILER QUESTIONNAIRE

F I N A N C E

NEW YORK

I N S T R U C T I O N S

GENERAL INFORMATION

Missing Records: If the Notice relates to tax years or

periods earlier than 1993 and you do not have copies of

your returns or any records or information from which

The New York City Department of Finance is conduct-

to prepare a duplicate or estimated return, you may sign

ing an amnesty program that runs from October 20,

and return the "Missing Records Statement" below

2003 through January 23, 2004.

If you received an

together with the completed Questionnaire.

See

Amnesty Notice for Nonfilers (the "Notice"), it is

“When and Where to File”. The Department will review

because the Department of Finance has no record of

each Statement on a case by case basis as to whether,

your having filed a return for the tax(es) and period(s)

under the circumstances, the matter will be considered

indicated on the Notice and the Department believes you

resolved based on that statement.

may be eligible for Tax Amnesty with respect to the tax

and period(s) on the Notice. The Amnesty Program is

MISSING RECORDS STATEMENT

explained in the flyer and on the Amnesty Application

enclosed with the Notice.

Information about the

(NOTE: this statement CANNOT be used for tax

Amnesty Program is also available by logging on to

periods after 1992 and MUST be signed by the tax-

or calling 311.

payer or personal representative of a deceased or

incompetent taxpayer and CANNOT be signed by a

If you agree that a return is due and if you wish to apply

preparer or attorney in fact.)

for Amnesty, please follow the instructions on the

I certify under penalties of perjury that, to the best of

Notice. However, if you believe you do not have to file

my knowledge, the taxpayer named on this

a return or that the Notice was sent to you in error,

Questionnaire filed returns for the tax and period(s)

please complete this Questionnaire, and return it with

the attachments requested, to the address below by

listed on this Questionnaire and paid all applicable

taxes and that all copies of those returns and any

January 23, 2004. If you fail to respond to the Amnesty

Notice for Nonfilers, either by filing this Questionnaire

records used to prepare those returns, and all

or by filing returns, the Department of Finance will take

Federal and State returns for the same tax period(s)

further action to enforce tax liabilities against you, as

have been discarded or destroyed.

explained in the Notice.

NAME (

): _____________________________

TITLE OR CAPACITY:_______________________

SPECIFIC INSTRUCTIONS

SIGNATURE:______________________________

Item 1.0: If the person or entity named in the Notice

DATE: ___________________________________

previously filed returns for the tax and period(s) listed in

the Notice, check this box and attach copies of the

Item 2.0 - Nonprofit Entities: For information about

returns filed and a copy of any cancelled check for the

exemptions from City taxes, see the "Nonprofit

taxes paid. File form DOF-1 to correct any information

Organizations' Guide to Exemption from New York City

listed on the Notice that is incorrect. If the Notice lists

Taxes" available on the Department's website at

the wrong EIN or SSN for the taxpayer, check the box at

An entity claiming exemption

item 1.1 and enter the correct EIN or SSN on this

from Unincorporated Business Tax as a nonprofit entity

Questionnaire.

If the person or entity named in the

must submit with this Questionnaire a copy of its

Notice filed returns under a different tax, e.g., UBT and

exemption letter from the United State Treasury

not GCT, check the box at item 1.2 and enter the correct

Department granting it an exemption under IRC

tax on this Questionnaire. If you do not have copies of

§501(c). Any other unincorporated entity claiming an

your return, you can submit a duplicate or estimated

exemption from UBT must submit the affidavit

return based on information available such as books and

described below and a statement of the section of

records or a Federal or New York State return.

For

Subchapter F of Subtitle A of the Internal Revenue Code

information about prepayments of tax on your account,

that is the basis for its Federal tax exemption. Entities

call (718) 935-6000.

claiming exemption from Commercial Rent Tax,

If the addressee of the Notice is unrelated to the person

General Corporation Tax, or Utility Tax as a nonprofit

or entity residing at the address to which the Notice was

organization must submit the following with this

sent, check item 4.0 or 5.0, not Item 1.0.

Questionnaire:

Instructions For New York City Amnesty Nonfiler Questionnaire Form - 2003

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