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RESPOND TO A LETTER REQUESTING ADDITIONAL INFORMATION


RESPOND TO A LETTER REQUESTING ADDITIONAL INFORMATION

If you receive a letter asking for missing information or documentation to
support what you claimed on your return, it doesn't mean you did anything wrong.
It's just an extra step we take to ensure refunds—for the correct amounts—go out
to only those who are entitled to them. Our goal is to stop questionable refunds
before they go out the door, not to delay your refund.

To identify the letter you received, locate the form number in its bottom-left
corner.

 * Respond to Form DTF-948 or DTF-948-O
 * Respond to another letter


Did you receive a letter asking you to complete Form DTF-32, DTF-33, TD-210.2,
TD-210.3, or TD-210.7? 

To receive your new check sooner, use your mobile device to submit your form
online! For more information and instructions, see Online Document Upload.

Note: If you received a letter telling you your refund was adjusted or denied
(Form DTF-160 or DTF-161), see Your refund was adjusted.
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REQUEST FOR INFORMATION LETTER (FORM DTF-948 OR DTF-948-O)

The primary letter we use to request information about a return is Form DTF-948
or DTF-948-O, Request for Information (RFI). If your refund status says we sent
you one of these letters, it's important you respond by the date noted on the
letter so we can continue processing your return.

Common reasons we send RFI letters include:

 * We need to verify you reported the correct amount of wages and withholding
   for New York State, New York City, and Yonkers (see Checklist for acceptable
   proof of wages and withholding).
 * We need to verify you lived or worked in New York State, New York City, or
   Yonkers.
 * You claimed a credit or tax benefit, and we did not receive a copy of the
   form with your tax return. (We need a copy of the form to review the credit
   you are claiming.)
 * We need to verify your eligibility for the tax credits or itemized deductions
   you claimed.
 * You claimed a dependent deduction and we need to verify the dependent's
   Social Security number or date of birth (see Checklist for acceptable proof
   of a child or dependent).
 * We need information to verify the rental real estate income or loss you
   claimed.
 * We need to verify information about income or loss for a partnership, S
   corporation, or trust.


WHERE TO VIEW YOUR LETTER ONLINE

If you received an RFI letter, you can view it in your Individual Online
Services account using our Respond to Department Notice application. You do not
need to request electronic communications to view this letter in the
application.


REQUEST FOR INFORMATION STATUS

We sent you a letter requesting additional information. You should receive the
letter within 2 weeks. To respond to your letter quickly and easily online--and
to review our checklists for a complete response--select Help in the upper-right
corner of this page.

The Help button is available in the Check your refund status application. The
same information is available below.


HOW TO RESPOND TO AN RFI LETTER (FORM DTF-948 OR DTF-948-O)

 1. Review our checklists to ensure you include everything we need in your
    response:
    * Checklist for acceptable proof of wages and withholding
    * Checklist for acceptable proof of child or dependent care expenses
    * Checklist for acceptable proof of child and dependent relationship
    * Checklist for acceptable proof of college tuition expenses
    * Checklist for acceptable proof of itemized deductions
    * Checklist for acceptable proof of self-employment income
    * Checklist for acceptable proof of business loss
    * Checklist for acceptable proof of rental loss
    * Checklist for acceptable proof of taxi, limousine, or self-employed driver
      income and expenses
      
      
 2. Gather the documents we requested.
    
    If your letter included a questionnaire and you need additional sheets to
    complete your response, download an extra copy of Form AU-262.3, Nonresident
    Audit Questionnaire, or Form AU-262.55, Income Allocation Questionnaire.
     
 3. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 4. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Notices page, select your notice from the Quick response section.
 4. Use the Actions drop-down to view or respond to the notice you received.

For screen-by-screen instructions, see Respond to Request for Information:
walkthrough.

To learn what to expect after you respond, see What happens next.

Sample screen of Respond to Department Notice page

 * Log in
 * Create account


HOW TO RESPOND TO A DIFFERENT LETTER

Identify the form number of your letter in its bottom-left corner, then select
the expandable with your letter’s form number to:

 * view a sample copy of the letter we sent,
 * review our printer-friendly checklists that outline how to respond, and
 * see step-by-step instructions for how to respond in our Respond to Department
   Notice application (for a preview of the application:
   * review our Respond to Department Notice: walkthrough, and
   * watch our Respond to a Department Notice demo).

If you received a form not listed below, see Respond to your notice or bill.




DTF-973.56-O OR DTF-973.96-O (WAGES AND WITHHOLDING)

If your refund status recently changed to the status below, we're sending
you Form DTF-973.56-O. To view and respond to your notice now, follow the steps
provided to submit the information requested online.

We sent you a letter requesting information to verify the amount of withholding
you claimed on your tax return.

Tip: To find your Document Locator Number (DLN), log in to your Individual
Online Services account. The confirmation number for your 2019 income tax return
is the same as your DLN.

GET READY TO RESPOND!

 1. View the letter you received and the checklists for responding to your
    letter to ensure you include everything we need in your response:
    * DTF-973.56-O (see Checklist for acceptable proof of wages and
      withholding), or
    * DTF-973.96-O (see Checklist for acceptable proof of wages and
      withholding).
 2. Gather the documents we requested.
 3. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 4. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select I received a
    notice about my refund, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-960-E (UNEMPLOYMENT BENEFITS)

If you receive Form DTF-960-E regarding unemployment benefits, please review our
frequently asked questions before calling for assistance. 

I AGREE WITH THE ASSESSMENT. WHERE DO I SEND THE CONSENT AND PAYMENT?

Send your signed consent with payment and payment voucher to:

NYS ASSESSMENT RECEIVABLE
PO BOX 4127
BINGHAMTON NY 13902-4127

I CANNOT PAY IN FULL BY THE DUE DATE. CAN I MAKE A PAYMENT ARRANGEMENT ONLINE?

Yes, you may request an installment payment agreement (IPA) online.

I NEVER APPLIED FOR UNEMPLOYMENT BENEFITS. WHY DID I GET FORM DTF-960-E?

You may be a victim of UI benefits fraud and identity theft. Visit Department of
Labor: Report Fraud to report it, and request review of your 1099-G. You must
still respond to Form DTF-960-E and send us your corrected 1099-G.

HOW DO I REQUEST INFORMATION ABOUT MY UNEMPLOYMENT FORM 1099-G?

Visit the Department of Labor website to, request a copy of your unemployment
Form 1099-G, or request review of the information reported on your 1099-G.


DTF-973.52 OR DTF-973.73 (CHILD OR DEPENDENT)

GET READY TO RESPOND!

 1. View the letter you received:
    * DTF-973.52, or
    * DTF-973.73.
 2. Review both checklists about responding to your letter to ensure you include
    everything we need in your response.
    * Checklist for acceptable proof of a child or dependent
    * Checklist for child and dependent care expenses
      
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.52 OR DTF-973.73 (COLLEGE TUITION)

GET READY TO RESPOND!

 1. View the letter you received:
    * DTF-973.52, or
    * DTF-973.73.
 2. Review our Checklist for acceptable proof of college tuition expenses to
    ensure you include everything we need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf). 

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.52 (SELF-EMPLOYMENT INCOME)

GET READY TO RESPOND!

 1. View the letter and questionnaire you
    received: DTF-973.52 and DTF-973.52-ATT.
 2. Review our Checklist for acceptable proof of self-employment income to
    ensure you include everything we need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.73 (CHILD AND DEPENDENT CARE EXPENSES)

GET READY TO RESPOND!

 1. View the letter you received: DTF-973.73.
 2. Review both checklists about responding to your letter to ensure you include
    everything we need in your response.
    * Checklist for child and dependent care expenses
    * Checklist for acceptable proof of a child or dependent
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.66 (BUSINESS LOSS)

GET READY TO RESPOND!

 1. View the letter you received: DTF-973.66.
 2. Review our Checklist for acceptable proof of business loss to ensure you
    include everything we need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.65 (RENTAL LOSS)

GET READY TO RESPOND!

 1. View the letter you received: DTF-973.65.
 2. Review our Checklist for acceptable proof of rental loss to ensure you
    include everything we need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.3 (TAXI, LIMOUSINE, OR SELF-EMPLOYED DRIVER INCOME AND EXPENSES)

GET READY TO RESPOND!

 1. View the letter you received: DTF-973.3.
 2. Review our Checklist for acceptable proof of taxi, limousine, or
    self-employed driver income and expenses to ensure you include everything we
    need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.



Sample screen of Respond to Department Notice page

 * Log in Create account


DTF-973.55 (ITEMIZED DEDUCTIONS)

GET READY TO RESPOND!

 1. View the letter you received: DTF-973.55.
 2. Review our Checklist for acceptable proof of itemized deductions to ensure
    you include everything we need in your response.
 3. Gather the documents we requested.
 4. Save all your documentation in the same place on your computer, so it’s easy
    to locate when you’re ready to upload. If you have paper documentation, you
    don’t need a scanner to make a digital copy:
    1. Take a picture of the documentation with your smartphone or tablet.
    2. Either save the picture to your smartphone or tablet, or email the
       picture to yourself to save to another device.
    3. Review the digital copy (picture) to ensure it’s clear and we can read
       all the words.
       
       You can upload one or more files with a combined total size of 50mb or
       fewer. We accept files with the following extensions: doc, docx, rtf,
       txt, xls, xlsx, xml, jpeg, jpg, bmp, gif, tif, tiff or pdf. We do not
       accept files with a zip extension. See Uploading a file: detailed
       instructions.
       
       
 5. Be ready to provide the following information:
    * your name;
    * a daytime telephone number where we can reach you;
    * your dependent’s Social Security number or date of birth, if requested;
      and
    * the name and phone number of anyone we’re allowed to speak to about this
      specific response (not any other tax matters) on your behalf (note: in
      providing this information, you’re authorizing a third-party designee and
      will need to create a 5-digit PIN to provide to your designee so we can
      verify their identity if they call on your behalf).

READY TO RESPOND?

 1. Log in to or create your Online Services account.
 2. Select the ≡ Services menu, then choose Respond to department notice.
 3. From the Questionnaire page, in the Notice type section, select My return
    was selected for review or audit, as shown in the image below.

Sample screen of Respond to Department Notice page

 * Log in Create account


WHAT HAPPENS NEXT

We review responses in the order we receive them. Your return may remain under
review for an extended period to allow us time to review. When complete, your
return will move to the processing stage and could be selected for additional
review before completing processing.

Once all reviews are complete, we’ll process your return and issue a refund, a
bill, or an account adjustment notice, as applicable.

We recommend you open an Individual Online Services account and request
electronic communications so you can view online any communications we send.

If we approve a refund or adjusted refund, your status will update to OSC
Approved.

If we issue a bill, your status will update to: Balance Due Assessed. You must
follow the directions in the letter and reply completely with the information we
requested. The Office of the Taxpayer Rights Advocate cannot assist you if you
have not responded to our request.


DEMO: RESPOND TO A DEPARTMENT NOTICE

Demo: Respond to a Department Notice
Page last reviewed or updated: March 12, 2024
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