Department of Taxation and Finance

                              Instructions for Form TP-550                                                     TP-550-(12/16)I
                              Quarterly Return for Special Assessments on
                              Hazardous Waste Generated in New York State

General information                                                 Tax period and taxpayer information
                                                                    Enter the beginning and ending dates for the quarter covered by 
Who must file this return                                           this return, environmental protection agency (EPA) ID number, 
If you generate hazardous waste in New York State, you must         employer identification number (EIN) or social security number 
file quarterly returns with the New York State Tax Department       (SSN), generator’s legal name and mailing address, and waste 
and pay appropriate assessments. You must file separate             site name and address. Note: The EPA ID number is the 12-digit 
returns for each site. However, if the assessments attributable     number starting with NY and is the same number used to identify 
to a site are $27 or less for a particular quarter, refer to the    the waste generating facility that appears on the manifest 
instructions for line 13 to determine if you must file a return.    shipment document(s).

When to file                                                        Business information
You must file returns on or before the due dates shown for the      If you need to update your address information, enter your new 
following calendar quarters:                                        address in the generator’s mailing address line on Form TP-550.
 Quarter              Period                        Due date
 1         January, February, and March             April 20        Line instructions
 2         April, May, and June                     July 20
 3         July, August, and September              October 20      Computation of net tons subject to 
 4         October, November, and December          January 20      assessment for the quarter
If you fail to file and pay, we may bill you for penalties as       Line 1 – Enter the number of tons of hazardous waste that were 
provided by law. You must keep all records for three years.         generated in New York State and, during the reporting quarter: 
                                                                    •  received on-site treatment or disposal; 
Definitions                                                         •  were designated for removal; or 
Hazardous waste is a waste that appears on the list or              •  were removed from the site of generation for treatment, 
satisfies the characteristics promulgated by the Commissioner       disposal, or storage prior to treatment or disposal.
of Environmental Conservation, pursuant to Environmental 
Conservation Law (ECL) section 27-0903.                             Line 2 – Enter the number of tons of hazardous waste reported 
                                                                    on line 1 that were treated or disposed of on the site of 
Hazardous waste treatment is any method, technique, or              generation during the reporting quarter, except by incineration or 
process, including neutralization, designed to change the           landfill. However, you should include hazardous waste remaining 
physical, chemical, or biological character or composition of       from incineration on the site of generation that was subsequently 
hazardous waste so as to neutralize such waste; render it           disposed of in a landfill on the site of generation on this line.
nonhazardous; make it safer to transport, store, or dispose of; 
render it amenable for recovery or storage; or reduce its volume.   Line 3 – Enter the number of tons of hazardous waste reported 
                                                                    on line 1 that were generated in New York State: 
Hazardous waste incineration is any method, technique, or 
process, including combustion for energy recovery, by which a       •  under an order of, or agreement or contract with, the New 
solid, liquid, or gaseous combustible waste is thermally broken     York State Department of Environmental Conservation (DEC) 
down, producing residue that contains little or no combustible      pursuant to ECL, Article 27, Title 13 (inactive hazardous waste 
materials.                                                          sites) or Title 14 (brownfields); or 
                                                                    •  under an agreement or contract with DEC pursuant to ECL, 
Hazardous waste generation is the act or process that produces      Article 56, Title 5 (environmental restoration projects); or 
hazardous waste (as defined in ECL section 27-0903) and first 
causes hazardous waste to become subject to regulation.             •  by or at an elementary or secondary school in accordance 
                                                                    with ECL section 27-0923(3)(f). This paragraph provides 
Hazardous waste disposal is the abandonment, discharge,             for several exemptions, but it does not exempt all such 
deposit, injection, dumping, spilling, leaking, or placing of       waste. For additional information on this exemption, see 
any hazardous waste so that such waste or any of its related        TSB-M-10(3)M, Exemption for Hazardous Wastes Generated 
constituents may enter the environment, and the thermal             by or at an Elementary or Secondary School When Certain 
destruction of hazardous waste and the burning of such waste        Services are Performed.
as fuel for the purpose of recovering usable energy.
                                                                    For waste generated on or after April 1, 2015:
Hazardous waste disposal site is any area or structure used for 
the long-term storage or final placement of hazardous waste,        •  under an order of, or agreement with, the United States EPA, 
including dumps, landfills, lagoons, and artificial treatment       or a court order; or
ponds.                                                              •  under a written agreement with a municipality which has 
                                                                    entered into a Memorandum of Agreement with the DEC for 
Designated for removal is the act of completing the manifest that   the remediation of brownfield sites as of August 5, 2010 (New 
expresses the generator’s intention to remove the hazardous         York City).
waste from the site of generation for disposal by the method 
designated on the manifest.

Amended return
If you are filing a return to correct information previously filed, 
mark an Xin the Amended return box.

Page 2 of 3  TP-550-I (12/16) 

Line 4 – Enter the number of tons of hazardous material               Additional charges 
reported on line 1 that have been or will be recovered from a 
materials recovery process. A materials recovery process does         Penalties
not include energy recovery or water removal from hazardous 
waste. This exemption applies only to that portion of waste that      Late filing/late payment penalties
is actually recovered. Any material remaining from the recovery       If you file and pay after the due date, compute additional 
process that is hazardous waste is subject to the special             charges for late filing and late payment on the amount on 
assessments; see instructions for lines 7 through 11.                 line 13, minus any payment made on or before the due date.
                                                                      A. If you do not file a return when due, add 5% per month up to 
Computation of special assessments on                                 25% (section 1085(a)(1)(A)).
hazardous waste for the quarter                                       B. If you do not file a return within 60 days of the due date, the 
For each item on lines 7 through 11, enter the appropriate            additional charge in item A above cannot be less than the 
number of tons, expressed to the nearest one-tenth of a ton,          smaller of $100 or 100% of the amount required to be shown 
in the Tons column. Multiply this number by the listed rate, and      on line 13 (section 1085(a)(1)(B)).
enter the result in the assessment column.                            C. If you do not pay the amount shown on line 13 when due, add 
Note: Materials that are hazardous waste remaining from a             ½% per month up to a total of 25% (section 1085(a)(2)).
materials recovery process should be included in the hazardous        D. The total of the additional charges in items A and C may not 
waste reported on lines 7 through 11.                                 exceed 5% for any one month, except as provided for in item 
                                                                      B above (section 1085(a)).
Line 7 – Enter the number of tons of hazardous waste disposed 
of in a landfill on the site of generation. Include hazardous waste   If you think you are not liable for these additional charges, attach 
remaining from the on-site treatment (but not incineration) of        a statement to your return explaining the delay in filing, payment, 
hazardous waste that is subsequently disposed of in a landfill on     or both (section 1085).
the site of generation.
                                                                      Note: You may compute your penalty and interest by 
Line 8 – Enter the number of tons of hazardous waste                  accessing our website, or you may call and we will compute 
designated for removal or removed from the site of generation         the penalty and interest for you (see Need help?).
for either disposal in a landfill or storage prior to disposal in a 
landfill. Include hazardous waste remaining from the treatment 
of hazardous waste in a facility located on the site where the        Failing or refusing to file a return or provide 
waste is generated that is subsequently designated for removal        information
or removed from the site of generation for either disposal in a       If you fail or refuse to file a return or provide information 
landfill or storage prior to disposal in a landfill.                  requested in writing by the Department of Taxation and Finance, 
Line 9 – Enter the number of tons of hazardous waste                  an estimated assessment may be issued against you, along 
designated for removal or removed from the site of generation         with a penalty of 25% of the estimated amount of the special 
for either treatment or disposal (except by landfill or incineration) assessments due. (ECL section 27-0923).
or storage prior to treatment or disposal.
                                                                      Penalty for the understatement of assessments
Line 10 – Enter the number of tons of hazardous waste                 If the special assessments reported on your return are 
designated for removal or removed from the site of generation         understated by more than 10% or $5,000, whichever is greater, 
for either incineration or storage prior to incineration. Include     you will have to pay a penalty equal to 10% of the amount of 
waste incinerated for energy recovery.                                the underpayment attributable to the understatement. You can 
Line 11 – Enter the number of tons of hazardous waste                 reduce the amount on which you pay a penalty by subtracting 
incinerated on the site of generation. Include waste incinerated      any part for which (1) there is or was substantial authority for 
for energy recovery.                                                  the way you treated it, or (2) there is adequate disclosure in the 
                                                                      return or in an attached statement (Tax Law, section 1085(k)).
Line 13 – Add the Assessment column for lines 7 through 11.
                                                                      In addition, other civil and/or criminal penalty provisions of 
Note: If the amount reported on line 13 is $27.00 or less             Tax Law Articles 27 and 37; and ECL, Article 27, Title 9 and 
without factoring relevant exemptions from line 3, you do not         Article 71, Title 27 may apply.
have to file this return or pay the assessments. However, if the 
amount reported on line 13 is $27.00 or less after factoring in       For questions regarding payments, penalty, or interest, call 
exemptions from line 3, it is recommended that you file the           (518) 457-5735.
return, but not pay the assessment, to provide the Department 
of Environmental Conservation with a record of your exemption         Fee for payments returned by banks 
claim.
                                                                      The Tax Law allows the Tax Department to charge a $50 fee 
Line 14 – Enter daily compounded interest at the annual rate of       when a check, money order, or electronic payment is returned 
15% on the unpaid amount from the due date of the return to the       by a bank for nonpayment. However, if an electronic payment is 
date of payment.                                                      returned as a result of an error by the bank or the department, 
                                                                      the department won’t charge the fee. If your payment is 
Line 15 – Enter penalty for late filing and/or late payment (see      returned, we will send a separate bill for $50 for each return or 
Additional charges).                                                  other tax document associated with the returned payment.

                                                                      Certification
                                                                      Sign and date the return and enter your official title and 
                                                                      telephone number. Only the taxpayer or an authorized agent 
                                                                      may sign the return.

                                                                                                    TP-550-I (12/16) Page 3 of 3

If anyone other than an employee, owner, partner, or officer of    Need help?
the business is paid to prepare the return, see Paid preparer’s 
responsibilities below.                                            Visit our website at www.tax.ny.gov
Paid preparer’s responsibilities – Under the law, all paid         •  get information and manage your taxes online
preparers must sign and complete the paid preparer section of      •  check for new online services and features
the form. Paid preparers may be subject to civil and/or criminal 
sanctions if they fail to complete this section in full.           Telephone assistance
When completing this section, enter your New York tax preparer     Miscellaneous Tax Information Center:         (518) 457-5735
registration identification number (NYTPRIN) if you are required 
to have one. If you are not required to have a NYTPRIN, enter      To order forms and publications:              (518) 457-5431
in the NYTPRIN excl. code box one of the specified 2-digit         Text Telephone (TTY) Hotline (for persons with
codes listed below that indicates why you are exempt from            hearing and speech disabilities using a TTY):  (518) 485-5082
the registration requirement. You must enter a NYTPRIN or an 
exclusion code. Also, you must enter your federal preparer tax     Persons with disabilities: In compliance with the 
identification number (PTIN) if you have one; if not, you must     Americans with Disabilities Act, we will ensure that our 
enter your social security number.                                 lobbies, offices, meeting rooms, and other facilities are
                                                                   accessible to persons with disabilities. If you have questions 
                                                                   about special accommodations for persons with disabilities, call 
Code Exemption type           Code Exemption type                  the information center.
01     Attorney               02   Employee of attorney
03     CPA                    04   Employee of CPA
05     PA (Public             06   Employee of PA
       Accountant)
07     Enrolled agent         08   Employee of enrolled 
                                   agent
09     Volunteer tax preparer 10   Employee of business 
                                   preparing that business’ 
                                   return

See our website for more information about the tax preparer 
registration requirements.

Privacy notification
New York State Law requires all government agencies that 
maintain a system of records to provide notification of the legal 
authority for any request, the principal purpose(s) for which the 
information is to be collected, and where it will be maintained. 
To view this information, visit our website, or, if you do not 
have Internet access, call and request Publication 54, Privacy 
Notification. See Need help? for the Web address and telephone 
number.

Help in completing Form TP-550 and in receiving any technical 
information concerning hazardous waste or the requirements 
of the DEC may be obtained by sending an email to 
tp550@dec.ny.gov