NEW YORK CITY DEPARTMENT OF FINANCE  DIVISIONl    OF LEGAL AFFAIRS

                             REQUEST FOR LETTER RULING

Mail to: NYC Department of Finance, Office of Legal Affairs, 375 Pearl Street, 30th Floor, New York, NY 10038
Instructions: Mail the completed form along with a check or money order for $250 processing fee to the address above.  
Please review instructions for further details before completing this form.  

 SECTION I - TAXPAYER/REPRESENTATIVE INFORMATION
 
1.  Taxpayer’s                                                                                                                        
 Name: _____________________________________________________________________________ 
                             PRINTFIRSTNAME                            LASTNAME                                          PRINT
 
2.  Telephone                                                                   3. Email                                              4. Identification 
 Number:   (____)                    ______________                             Address: ________________                             Number: __________________ 
 
5.  Taxpayer’s 
 Address:___________________________                                                        City: _________________ State: ____ Zip Code:               ________ 
                    NUMBERANDSTREET   
 
6.  Representative’s                                                       
 Name (if any):  _______________________________________________________________________                                                                          
                             PRINTFIRSTNAME                            LASTNAME                                          PRINT
 
7.  Telephone                                                                   8. Email                                              9. Identification 
 Number:   (____)                    ______________                             Address: ________________                             Number: __________________ 
 
10.Representative’s 
 Address:___________________________                                                        City: _________________ State: ____ Zip Code:               ________ 
                    NUMBERANDSTREET  

 SECTION II - LETTER RULING
 
1a.Tax Issue: List tax in issue in the space provided (General Corporation Tax, Real Property Tax, etc.):  

 ___________________________________________________________________________________ 
  
b.  Describe the tax issue regarding the letter ruling request (attach additional sheets if necessary): _______ 
 
 ___________________________________________________________________________________ 
 
 ___________________________________________________________________________________ 
 
 ___________________________________________________________________________________ 
 
 ___________________________________________________________________________________ 
 
2a.Currently Under Audit or Review: Does this request relate to any matter currently under 
 City audit or review or for which there is a pending claim with the City for refund 
 (or, in the case of a request submitted on hypothetical facts, to any taxpayer to the 
 best of the requester’s knowledge and belief)? .....................................................................  q YES     qNO 
 
  b.If answer to the above question is “Yes”, please provide the Audit or Claim Number:  # _______________ 
 
3a.Period And Year: Indicate period and year under audit or review or for which refund claim______________has been filed:
 
  b.List date of Notice of Tax Due (if any): __________/__________/__________.

                                                                                            OLA-0509  Rev. 09/11/19

NYC Department of Finance - Request for Letter Ruling                                                                         Page 2

 SECTION II - LETTER RULING - Continued
4a. Statement of Facts: The taxpayer must submit a statement of facts as the basis for the requested let-
 ter ruling (attach additional sheets if necessary): 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 
 
  b.List documents submitted with this request (attach additional pages, if necessary, and any documents to be 
 considered):_________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 

   __________________________________________________________________________________ 
 
5.  Mail to Instructions: The final letter ruling will be mailed to the address listed in Section I, unless you wish to re-
 ceive a copy by fax.  If so, please provide your fax number:  (_______)_____________________

 SECTION III - CERTIFICATION AND SIGNATURE
The taxpayer hereby represents that this request does not cover an issue or set of facts regarding which a No-
tice of Determination or a Notice of Disallowance of a claim for refund or credit has been issued to the taxpayer 
(or, in the case of a request submitted on hypothetical facts, to any taxpayer to the best of the requester knowl-
edge and belief.) If this requests covers an issue or set of facts regarding which a Notice of Determination or 
a Notice of Disallowance of a claim for refund or credit has been issued, no ruling can be issued. See 19 Rules 
of the City of New York Section 16-01(c)(1). 

_______________________________________________                                              _________/_________/_________ 
    Signature                                                                                Date 
 
_______________________________________________                                              _________________________________ 
    Print Name Of Individual Signing This Request                                            Title Or Relationship To Taxpayer

                      NEW YORK CITY DEPARTMENT OF FINANCE  DIVISIONl    OF LEGAL AFFAIRS

                            INSTRUCTIONS FOR COMPLETING 
                               REQUEST FOR LETTER RULING

 Taxpayers who can request a Letter Ruling:  Power of Attorney Form:
                                                            
l An individual may file a request for letter ruling on A power of attorney form can be obtained by access-
  his own behalf. In addition a ruling may be re-ing the Department of Finance website at nyc.gov/fi-
  quested by a general partner of a partnership (with-nance. Requests submitted on hypothetical facts need 
  out filing a power of attorney) on behalf of the not be accompanied by a power of attorney. 
                                                       
  partnership, or by an officer or employee of a cor-  
  poration on behalf of the corporation. Where a cor-    Section I -                   Taxpayer/Representative 
                                                                        Information
  poration is acting through an employee, a power of    
  attorney executed by an officer of the corporation Provide taxpayer’s social security number, employer 
  must be filed.                                      identification number or other number assigned by Fi-
 
                                                      nance, unless the request is submitted on hypothetical 
l The adult spouse, parent or guardian or any person 
                                                      facts.  Indicate contact number and email address. 
  having legal custody of a minor or a person who pre- 
  pared the tax return of a minor may file a request for   Section II - Letter Ruling
                                                       
  a letter ruling on behalf of such minor.             
                                                      Complete items 1a through 5 and attach copies of all 
l A committee or conservator appointed pursuant to tax returns, contracts, deeds, instrument or other docu-
  the Mental Hygiene Law, an attorney-in-fact act-ments relevant to the issues to be decided. 
  ing pursuant to Section 5-1601 of the General Ob-    
                                                       
  ligation Law, or any other person authorized by law   Fees:
                                                         
  may request a ruling on behalf of an individual who 
                                                      A processing fee of $250 is charged for all Letter Ruling 
  is mentally or physically incapable of making such 
                                                      requests received by the Department of Finance, Divi-
  request. 
                                                      sion of Legal Affairs. Checks or money orders for $250 
l Any of the following may file a request for letter rul-made payable to the “New York City Department of Fi-
  ing on behalf of another individual or a business en-nance” must accompany all requests. 
                                                       
  tity if authorized by a power of attorney signed by 
                                                         Mail To:
  such an individual, by a general partner of a part-  
  nership or an officer of a corporation, where such A completed request for ruling, accompanied by a check 
  power of attorney is filed with Finance before or con-or money order for $250 should be mailed to: 
  currently with the filing of the request for a letter rul-Department of Finance 
  ing;                                                     Office of Legal Affairs 
 
                                                           375 Pearl Street, 30th Floor 
  l   an attorney-at-law licensed to practice in New 
                                                           New York, NY 10038 
      York State;                                      
   
                                                      After reviewing the request, Finance may request addi-
  l   a certified public accountant duly qualified to 
                                                      tional information necessary to process the request. 
      practice in New York State; 
                                                      Where practical, that information may be submitted by fax 
  l   an attorney-at-law or accountant duly author-to 212-748-6982.  In addition, the taxpayer or represen-
      ized to practice in any other state tative may ask to receive a copy of the final letter by fax in 
                                                      addition to or in lieu of mailing.  See Section II, Item 5.
  l   a person admitted to practice before the Inter-
      nal Revenue Service or before the Tax Court of 
      the United States; and 
   
  l   the petitioner’s spouse, child or parent.