NYS Form DTF-36, the Application for an Uncashed Check, is the form you complete and return to the New York State Department of Taxation and Finance to get a replacement for a tax refund check you never cashed. You don’t request it or download it. The department mails it to you automatically, together with a notification letter, once it identifies an outstanding refund in your name.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks
How the Form Reaches You
When a New York State refund check goes uncashed, the Tax Department sends two documents in the same envelope: Form DTF-32, Notification to Owner of an Uncashed Check, and Form DTF-36, Application for an Uncashed Check.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks DTF-32 tells you the check exists. DTF-36 is what you fill out to have it reissued. A response date is printed on both.
If You Still Have the Original Check
Look for the check before you do anything else. If it’s still sitting in a drawer or a stack of mail, the department’s guidance is to cash it now, even though you received DTF-36.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks You don’t need to return the form. Records reconcile once the check clears.
How to Fill Out and Submit DTF-36
If you no longer have the check, complete the form using the information printed on the DTF-32 letter, sign it, and return it by the response date. There are two ways to send it in.
By Mail
Send the signed form to:
NYS Tax Department
PO Box 15313
Albany, NY 12212-53131New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks
By Phone Using the QR Code
The letter carries a QR code that opens a secure upload page. Scan the code with your phone’s camera, take a photo of the completed and signed form, and submit it through the link.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks No account is needed, and no computer. You get an instant confirmation that the department received your submission, which is useful if you’d rather not track a piece of mail.
If the Taxpayer Has Died
When the person owed the refund has passed away, the correct path depends on how old the notice is.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks
- If the DTF-32 and DTF-36 notices are less than one year old, the beneficiary or estate administrator can complete and sign the form on the deceased taxpayer’s behalf and mail it to the PO Box 15313 address in Albany.
- If the notices are more than a year old, the money has almost certainly moved to the State Comptroller’s Office of Unclaimed Funds. Call that office at 1-800-221-9311 to claim it.
What Happens if You Miss the Response Date
The date on the letter isn’t a cliff. The refund is still yours. What changes is where you have to go to collect it. Under New York Abandoned Property Law Section 1315, any check issued by New York State that stays uncashed for one year from its issue date is treated as abandoned property and transferred to the State Comptroller.2New York State Senate. New York Abandoned Property Law 1315 – Miscellaneous Once that transfer happens, the Tax Department can no longer reissue the check. You’d have to file an unclaimed funds claim with the Comptroller at 1-800-221-9311, which is a separate application and a slower process.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks Returning DTF-36 promptly keeps everything with the Tax Department.
Checks That Were Lost, Stolen, or Destroyed
DTF-36 is for checks the department already knows are uncashed. If your check was lost, stolen, or destroyed before you could deposit it, don’t wait for a form. Call the Personal Income Tax Information Center at 518-457-5181 to report it and start the replacement process.1New York State Department of Taxation and Finance. Lost, Stolen, Destroyed, and Uncashed Checks The next steps can vary depending on when the check was issued and whether the department has already flagged it.