Requesting a Letter Ruling

A Letter Ruling is a written statement that sets forth the applicability to a specific set of facts of statutory provisions of any tax or charge that is administered by Finance. The Legal Affairs Division issues the agency’s letter rulings on behalf of the Commissioner of Finance.

Filing Information and Forms

Requesting a Letter Ruling on a Matter of Law
Complete a Request for Letter Ruling form and submit a $250 processing fee payable to the "New York City Department of Finance." Send payment and documents to:

New York City Department of Finance
Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201

Once Finance receives a request for a ruling that conforms to the procedural requirements of the city’s applicable rules, an acknowledgement letter will be mailed to the person making the ruling request. That letter will contain a number that has been assigned to the specific ruling request. The number should be used in all future correspondence with Legal Affairs involving the request.

After reviewing the request, Finance may ask for additional information necessary to process it.

Request for Letter Ruling
 Forms and Publications

Power of Attorney POA-1
 Forms and Publications

 Frequently Asked Questions

Additional Information
1) A letter ruling is binding on Finance only with respect to the taxpayer to whom the ruling is addressed and assuming there has been no misstatement of material fact.
2) Taxpayers may not rely on a letter ruling issued to another person.
3) Finance may revoke a letter ruling under appropriate circumstances.

Letter Rulings are published in redacted form online for information and research purposes (with the taxpayer's name, address and other identifying information deleted).
Access Redacted Letter Rulings