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NEW YORK CITY DEPARTMENT OF FINANCE
Instructions for Form NYC-E-911 Surcharge
IMPORTANT INFORMATION CONCERNING FORM Payments must be made in US dollars, drawn on a US bank.
NYC-200V AND PAYMENT OF TAX DUE Checks drawn on foreign banks will be rejected and returned.
Make your remittance payable to: NEW YORK CITY DEPART-
Payments may be made on the NYC Department of Finance web- MENT OF FINANCE.
site at nyc.gov/eservices, or via check or money order. If paying
with check or money order, do not include these payments with For further information, call 311. If calling from outside of the
your New York City return. Checks and money orders must be five NYC boroughs, please call 212-NEW-YORK (212-639-
accompanied by payment voucher form NYC-200V and sent to 9675).
the address on the voucher. Form NYC-200V must be post-
Preparer Authorization: If you want to allow the Department of
marked by the return due date to avoid late payment penalties and
Finance to discuss your return with the paid preparer who signed
interest. See form NYC-200V for more information.
it, you must check the "yes" box in the signature area of the return.
This authorization applies only to the individual whose signature
HIGHLIGHT OF RECENT LEGISLATIVE CHANGE
appears in the "Preparer’s Use Only" section of your return. It
As of December 1, 2017, the tax of 30 cents per month on every does not apply to the firm, if any, shown in that section. By check-
wireless communication device formerly imposed by Chapter 23- ing the "Yes" box, you are authorizing the Department of Finance
B of the Title 11 of the Administrative Code is no longer admin- to call the preparer to answer any questions that may arise during
istered by New York City. the processing of your return. Also, you are authorizing the pre-
parer to:
Special Condition Codes
l Give the Department any information missing from the re-
At the time this form is being published, there are no applicable
turn,
special condition codes for tax year 2020. Check the Finance
website for updated special condition codes. If applicable, enter l Call the Department for information about the processing of
the two character code in the box provided on the form. your return of the status of your payment(s), and
GENERAL INFORMATION l Respond to certain notices that you have shared with the
preparer about math errors, offsets and return preparation.
Section 11-2323 of the Administrative Code of the City of New The notices will not be sent to the preparer.
York imposes a surcharge of $1.00 (one dollar) per telephone ac-
cess line per month on customers of every telephone service sup- You are not authorizing the preparer to receive any refund check,
plier within New York City. Additionally a surcharge of $1.00 bind you to anything (including any additional E-911 surcharge
(one dollar) per telephone access line, or equivalent, is also im- amount due), or otherwise represent you before the Department.
posed on customers of providers of voice over internet protocol The authorization cannot be revoked, however, the authorization
(“VOIP”) service within New York City. will automatically expire 90 days after the filing of the return.
Failure to check the box will be deemed a denial of authority.
The surcharges shall be used to pay for the costs associated with
the design, construction, operation, maintenance and administra-
tion of public safety communications networks serving the City of MAILING INSTRUCTIONS
New York. The surcharge is to be separately stated and added to
every customer’s bill. Each telephone service supplier and each MAIL ALL RETURNS TO:
VOIP service provider that provides local access service within
NYC DEPARTMENT OF FINANCE
the 911 service area in the City of New York is entitled to retain, E-911
as an administrative fee, an amount equal to two percent of its P.O. BOX 5564
collections of the surcharge. BINGHAMTON, NY 13902-5564
DEFINITIONS:
“Voice over internet protocol service” or “VOIP service” means
REMITTANCES
any service that (i) enables real-time, two-way communications;
(ii) requires a broadband connection from the user’s location; (iii) PAY ONLINE WITH FORM NYC-200V
requires internet protocol compatible customer premises equip- AT NYC.GOV/ESERVICES
ment (CPE); and (iv) permits users generally to receive calls that OR
originate on the public switched telephone network and to termi-
Mail Payment and Form NYC-200V ONLY to:
nate calls to the public switched telephone network.
NYC DEPARTMENT OF FINANCE
FILING A RETURN AND PAYMENT OF SURCHARGE E-911
P.O. BOX 3933
Returns are due on or before the 25th day of each month, cover-
ing surcharge monies collected for the preceding calendar month. NEW YORK, NY 10008-3933
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