Department of Taxation and Finance
                                       Instructions for Form DTF-95                                                              DTF-95-I
                                                                                                                                                   (12/20)
                                       Business Tax Account Update
General information                                                              Sendyourwrittennotificationto:
If you are only reporting an address change, the fastest and easiest way                  NYS TAX DEPARTMENT
for most tax types is online. Visit our website (see Need help?) and select               REGISTRATION AND BOND UNIT
                                                                                          W A HARRIMAN CAMPUS 
the option to change your address.                                                        ALBANY NY 12227-2993
Use Form DTF-95 to correct or update certain business tax records with           Certain changes may require you to complete a new registration for your 
the New York State Department of Taxation and Finance (Tax Department).          business.
You must complete a separate form for each tax type that has updated 
information to report. If you are reporting only an address change, and not      Entity change
doing so online, you may use Form DTF-96, Report of Address Change for           You may not use this form to request a change in the type of entity of your 
Business Tax Accounts, instead of Form DTF-95.                                   business (for example, from sole proprietorship to partnership or partnership 
Legal name, doing business as (DBA) name, or address changes to                  to corporation, and so on). Changes of this nature have certain legal 
withholding tax information will also update corresponding information on        requirements, such as incorporation, dissolution of a corporation, registering 
your unemployment insurance account with the New York State Department           anewpartnership,alteringthepartners,filingforaDBA certificate,andso
of Labor and your Metropolitan Commuter Transportation Mobility                  on. Entity types include corporations, partnerships, sole proprietors, and 
Tax (MCTMT) account.                                                             several types of limited liability organizations (LLC, LLP, LLIC, and LLTC). 
                                                                                 See the instructions for your tax returns or contact the Tax Department if 
What you may update on this form                                                 you need to change your type of entity (see Need help?). 
You may report a change to any of the following:
                                                                                 Legal name change
yourbusinessname,identificationnumber,telephoneandfaxnumbers,                    •  If you are a domestic corporation (incorporated within New York State) or 
  emailaddress,andowner/officer/responsibleperson(s)/affiliated                   foreign authorized corporation (incorporated outside New York State), or 
  person(s) information;                                                          an LLC or LLP, registered with the New York State Department of State 
•  your business activity;                                                        (NYSDOS), you must report a legal name change with NYSDOS (after 
•  your business location (physical address) or mailing addresses (you may        whichyoumayfileFormDTF-95).
  use Form DTF-96 instead for address changes only).                             •  If you are a foreign corporation that is not authorized (registered with 
                                                                                  NYSDOS), use Form DTF-95 to report a legal name change. You may be 
What you may not update on this form                                              asked to provide further information.
•  you may not change your business’ entity (see Entity change);                 •  All other business entities may use Form DTF-95 to report a legal name 
•  you may not register a business with the Tax Department;                       change.
•  you may not change PrompTax (EFT) program participant information             Closing a business
  (call the PrompTax Customer Service Center at 518-457-2332);                   Inmanycasesafinalreturnmustbefiledtoreportyourlastactivityandto
•  you may not close your account with the Tax Department (see Closing a         close that account. Corporations must complete a dissolution process and 
  business);                                                                     obtainafilingreceiptfromtheNYSDOS.Formoreinformationonvoluntary
•  you may not add another location or delete a location for sales tax (see      dissolution and surrender of authority, see Forms TR-125, Instructions 
  Form DTF-17, Application to Register for a Sales Tax Certificate of            for Voluntary Dissolution of New York State Business Corporations, and 
  Authority; see Need help?).                                                    TR-199, Surrender of Authority-Foreign Corporation, on our website (see 
                                                                                 Need help?).

Legal restrictions                                                               Foreign addresses
Legal restrictions for petroleum-, alcohol-, and cigarette-related               IfyouarelocatedoutsideoftheUnitedStatesandyoufindthatyour
businesses                                                                       addresswillnotfitinthespacesprovided,youmayattachaseparatesheet
Filing Form DTF-95 is not a substitute for prior approval required for certain   with your address information. Be sure to identify for which tax type(s) each 
changes. Failure to obtain prior approval may result in the cancellation of      address is to be used.
your registration, license, or permit.
InadditiontofilingFormDTF-95,ifyouareregistered,licensed,orgranted               Specific instructions
a permit for any of the following activities:                                    You must always complete Steps 1, 2, and 6. Complete Steps 3 through 5 
                                                                                 and page 2, as needed, to report your updates.
•  a distributor of beer, cider, wine, liquor, or other alcoholic beverages
  (Article 18);
                                                                                 Step 1  – Select tax type(s) to be updated
•  a cigarette agent, wholesale dealer of cigarettes, distributor of             See Legal restrictions before selecting the tax types. Then indicate which 
  tobacco products or wholesale dealer of tobacco products, or a chain           business tax records should be updated by marking an  Xin the appropriate 
  store (Articles 20 and 20-A);                                                  box(es) in the section. If the updated information is the same for all your 
•  a motor fuel distributor, importing/exporting transporter, terminal           businesstaxtypesonfilewiththe  TaxDepartment,youneedtomarkthe
  operator,orliquefiedpetroleumgasfuelpermittee(Articles12-A         and         firstboxonly,All business tax types on file with NYS Tax Dept. If you are 
 13-A);                                                                          notmarkingthefirstboxandyourchangeaffectsataxnotlisted,markthe
•  a diesel motor fuel distributor, retailer of heating oil only, or distributor box labeled Other and enter the tax type and account number in the spaces 
  of kero-jet fuel only (Articles 12-A and 13-A); or                             below that box. 
•  an aviation fuel business or residual petroleum products business
  (Article 13-A);                                                                Step 2 – Identify your business
you must also:                                                                   Current information on file
                                                                                 Identifyyourbusinessbyfillingin
•  notify the Tax Department in writing to report changes to the                                                all the requested information for your 
  owner/officer/responsiblepersoninformationofanytypeofregistrantor                           currentlyonfilewiththe TaxDepartment. Thiswillassistusin
                                                                                 business as 
                                                                                 updating your records.
  licensee; or
•  report changes, additions, and deletions of the location of a cigarette       Identification number – Enteryouridentificationnumberasitappearson
  agent or wholesale dealer warehouse.                                           materialsyouarecurrentlyreceiving,ortheidentificationnumberthatyou
                                                                                 enteredwhenyoulastfiledataxreturn.
                                                                                 Legal name – Enter your business’ legal name as follows:
                                                                                 •  for a corporation or LLC, enter the exact legal name of the business as it 
                                                                                  appears on the Certificate of Incorporation or Certificate of Registration; 

Page 2 of 2  DTF-95-I (12/20) 
•  for an unincorporated business, use the name in which the business            Step 6 – Sign and mail your update 
owns property or acquires debt;                                                  The authorized person must sign and date the report, enter his or her title, 
•  for a partnership, use the registered partnership name; or                    and print the name of a contact and the contact’s daytime telephone number 
•  for a sole proprietor, use the name of the individual owner.                  (including area code and extension, if any) and e-mail address. The person 
                                                                                 who signs the form must be authorized to report updates for this business.
Trade name (DBA) – Enter the trade name, doing business as (DBA) name, 
or assumed name if different from the legal name. For an unincorporated          Mail your completed form to:
business,usetheDBA namefiledwiththecountyclerk’soffice.                                    NYS TAX DEPARTMENT
                                                                                           ST REGISTRATION/ACCOUNT SERVICES
Business telephone number – Enter the general number that we have on                       W A HARRIMAN CAMPUS
file,orifmorethanone,entertheonethatyouwantreplaced.                                       ALBANY NY 12227-0865
Business fax number – Enter your fax number if you previously provided           Private delivery services – If you are not submitting your form by U.S. 
one.                                                                             Mail, see Publication 55, Designated Private Delivery Services, for the 
                                                                                 address and other information.
Email address – Enter your business email address.
Physical address – Enter the complete address where your business is             Address changes
physically located. (See Foreign addresses if you are not in the U.S.)           If not doing so online, you may report address changes on this form or on 
                                                                                 Form DTF-96. Mark an  Xin the box in the Updated information section and 
Step 3 – Enter updated information                                               enter your updated address information on the back of Form DTF-95. See 
Legal name reminder: See Legal name change for restrictions.                     Legal restrictions for special reporting requirements. Enter your addresses 
                                                                                 inaformatthatwillberecognizedbythepostoffice.Itisimportantthatyou
Updating address information - Mark an  Xin the box and enter the                enter your addresses correctly. If you need to enter an address outside the 
updated address information in Section A. See Address changes.                   U.S., see Foreign addresses.
Step 4a – Owner/officer/responsible person information                           Section A – List your updated address(es)
Complete this step if there have been any changes to the information             Enter address information only if it is different from current information.
about the persons required to be listed on your application forms as 
owner/officer/responsiblepersons.Iftherearechangesformorethantwo                 If applicable, enter your new physical location, the effective date of the 
individuals, attach an additional list to this form, using the same format.      address change, and your new business telephone number.
See Legal restrictions if you are updating records for petroleum business,       If applicable, enter your new mailing address or the mailing address 
alcoholic beverages, or cigarette tax types.                                     ofthepersonandfirmthatyouwishtoreceivemailingssentbythe          Tax
Note:Removingapersonasanowner/officer/responsiblepersonofyour                    Department. Also enter the effective date of the change and the new 
business does not determine whether that person is legally responsible for       telephone number for a person who can be contacted about any tax 
the tax liabilities of the business. That determination is made based on all     information.
the information available to the department.
                                                                                 Privacy notification
Mark an  Xin the appropriate box to indicate whether you are adding,             New York State Law requires all government agencies that maintain a 
removing,orrevisingofficerinformation,andprovide     all the information         systemofrecordstoprovidenotificationofthelegalauthorityforany
requested for each one. You may select a current or future date for a            request for personal information, the principal purpose(s) for which the 
changeofowner/officer/orresponsiblepersontotakeeffect,butyoumay                  information is to be collected, and where it will be maintained. To view this 
not select a date in the past. If this form is received with a past effective    information, visit our website, or, if you do not have Internet access, call and 
date, or if the effective date is left blank, the change will be effective as of request Publication 54, Privacy Notification. See Need help? for the Web 
the date the form is received.                                                   address and telephone number.
Step 4b – Affiliated person information
Entertheapplicableinformationforallaffiliatedpersonsthatyouwishto
add, remove, or revise. For purposes of the cigarette and tobacco tax,           Need help?
personsareaffiliatedpersons(AP)withrespecttoeachotherwhere:
•  one of such persons has a direct or indirect ownership interest of more                    Visit our website at www.tax.ny.gov
than 5% in the other;                                                                         •  get information and manage your taxes online
•  a direct or indirect ownership interest of more than 5% is held in each of                 •  check for new online services and features
such persons by another person, or by a group of other persons that are 
affiliatedpersonswithrespecttoeachother.                                         Telephone assistance
You must provide all the information required. Attach additional sheets as 
necessary, using the same format.                                                Business Tax Information Center:                        518-457-5342
Mark an  Xin the appropriate box to indicate whether you are adding,             To order forms and publications:                        518-457-5431
removing, or revising information, and provide all the information requested     Text Telephone (TTY) or TDD                          Dial 7-1-1 for the  
foreachone.Ifremovinganaffiliatedperson,youmustenteranownership                    equipment users                           New York Relay Service
percentage of 5% or less. You may select a current date for a change 
ofaffiliatedpersontotakeeffect,butyoumaynotselectadatepriorto
September 1, 2020. If this form is received with an effective date prior to 
September 1, 2020, or if the effective date is left blank, the change will be 
effective as of the date the form is received.
Step 5 – Report sale of business or change of business activity
•  If you sold or transferred your business (or your entire inventory), mark 
an Xintheboxandenterthename,address,andemployeridentification
number (EIN) of the buyer and the date of sale. You must still officially 
notify the Tax Department of the sale using Form AU-196.10, 
Notification of Sale, Transfer, or Assignment in Bulk.
•  If your primary business activity has changed, describe your new 
type of business activity and enter the new six-digit NAICS business 
activitycode(s). TofindthebestNAICScodeforyournewactivity,
see Publication 910, NAICS Codes for Principal Business Activity for 
New York State Tax Purposes on the Tax Department’s website(see         
Need help?).