Send your New York State tax return to the address that matches your form type and situation
New York State has different mailing addresses depending on whether you are filing a resident return, a nonresident return, or a part-year resident return. The address also changes based on whether you are including a payment, claiming a refund, or filing without payment. The New York State Department of Taxation and Finance prints the correct mailing address on the instruction booklet that comes with your tax forms, and you can also find it on the department's website under "Where to File".
The most common address for resident returns without payment is in Albany. If you are mailing a check or money order with your return, the address is different — it goes to a lockbox in Buffalo. Nonresident and part-year resident returns have their own separate addresses. Using the wrong address delays processing and can push back any refund you are owed.
Key Takeaways
- Resident returns without payment mail to an Albany address; returns with payment mail to a Buffalo lockbox address.
- Nonresident and part-year resident returns have separate mailing addresses that differ from resident return addresses.
- The correct mailing address appears in your tax form instruction booklet and on the New York State Department of Taxation and Finance website.
- Using the wrong address delays processing and can slow down refund payments by several weeks.
- If you file electronically through New York's e-file system, you do not mail a paper return at all.
Mailing address for resident returns without payment
If you are a New York State resident filing a return and you do not owe additional tax, mail your return to the Department of Taxation and Finance in Albany. This is the standard address for most resident returns that do not include a payment. The address is printed in your instruction booklet under "Where to File — Resident Returns".
Make sure your return is signed and dated before you mail it. Include all required schedules and forms. If you are claiming a refund, include your bank account information on the return so the department can deposit your refund directly — this is faster than waiting for a check.
Mailing address for returns with a payment
If you owe New York State tax and are mailing a check or money order, do not send it to the Albany address. Instead, mail your return and payment to the lockbox address in Buffalo. This address is separate because the lockbox processes payments faster and prevents checks from sitting in a general mail room.
Write your Social Security number or business identification number on the check or money order. Do not mail cash. The lockbox address is also printed in your instruction booklet, and it is different from the address for returns without payment, so check your forms carefully before you seal the envelope.
Mailing addresses for nonresident and part-year resident returns
Nonresident returns and part-year resident returns have their own mailing addresses, separate from resident return addresses. A nonresident return is filed by someone who did not live in New York State for the entire tax year. A part-year resident return is filed by someone who moved into or out of New York during the tax year.
The instruction booklet for each form type lists the correct mailing address. If you file the wrong form type to the wrong address, the department will eventually reroute it, but this adds processing time. Double-check your form number and your filing status before you mail.
How to find the mailing address if you do not have your instruction booklet
Visit the New York State Department of Taxation and Finance website and search for "Where to File". The page lists all mailing addresses by form type and situation. You can also call the department's telephone information line during business hours to confirm the correct address for your return type.
If you are unsure whether you are a resident, nonresident, or part-year resident, the instruction booklet has a worksheet that walks you through the definition. Getting this right matters because filing the wrong form type can trigger a notice from the department asking you to file again.
Filing electronically instead of mailing
You do not have to mail a paper return at all if you file electronically. New York State offers free e-file through the department's website and through authorized tax software providers. Electronic returns are processed faster than paper returns, and refunds are issued sooner.
If you owe tax and file electronically, you can pay online through the department's website using a debit card, credit card, or electronic bank transfer. If you are claiming a refund, you can request direct deposit to your bank account, which is faster than waiting for a mailed check.
What to include with your mailed return
Include all schedules and forms that explore to your situation. If you are claiming a refund, include your bank routing number and account number so the department can deposit the refund directly. If you are mailing a payment, include a check or money order made payable to "New York State Department of Taxation and Finance".
Do not staple or tape your forms together. Do not use a paper clip. Stack your forms in order, with the main return on top. Use a standard business envelope and regular postage. The department does not accept returns sent by certified mail or requiring a signature.
Processing time after you mail your return
Paper returns typically take four to six weeks to process after the department receives them. If you are claiming a refund, the refund is issued after processing is complete. If you mailed a payment, the payment is credited to your account once the return is processed.
You can check the status of your return on the New York State Department of Taxation and Finance website using your Social Security number and date of birth. If your return is taking longer than expected, the website will tell you whether it is still being processed or whether there is a problem that requires your attention.
Frequently Asked Questions
What happens if I mail my return to the wrong address?
The department will eventually reroute it to the correct location, but this adds two to four weeks to processing time. Your refund will be delayed, and if you owe tax, your payment may not be credited promptly. Always check your instruction booklet before you mail.
Can I mail my return to a different address if I live outside New York State?
No. The mailing address does not change based on where you live. Use the address printed in your instruction booklet for your form type. If you are a nonresident, use the nonresident mailing address. If you are a part-year resident, use the part-year resident address.
Do I need to use certified mail or signature confirmation when I mail my return?
No. The department does not accept returns sent by certified mail or requiring a signature. Use regular first-class mail. If you want proof that your return was mailed, keep a copy for your records and mail your return early enough to arrive before the important date.
Is it faster to file electronically or mail a paper return?
Electronic filing is significantly faster. Paper returns take four to six weeks to process; electronic returns are typically processed within two to three weeks. If you are claiming a refund, electronic filing with direct deposit is the fastest way to receive your money.
What if I owe tax but cannot pay the full amount when I file?
Mail your return by the important date even if you cannot pay in full. You can set up a payment plan with the New York State Department of Taxation and Finance. Filing on time protects you from failure-to-file penalties, even if you pay the tax later.