New York Form CT-200-V: Payment Voucher for E-Filed Corporation Tax

New York Form CT-200-V is the payment voucher a corporation mails with a paper check when it e-files a corporation tax return or extension but chooses not to pay electronically. Your tax software generates the voucher automatically when you select check as the payment method, pre-filled from the return, so there is nothing to download or complete by hand. The voucher’s job is to tie your check to the right EIN, tax year, and return type so the Department of Taxation and Finance can post the payment to the correct account.

When the Voucher Applies

CT-200-V covers a narrow situation: the return or extension is being filed electronically through approved software, and you want to pay the balance due by check or money order instead of ACH debit or ACH credit. The full name of the form spells it out — “Payment Voucher for E-Filed Corporation Tax Returns and Extensions.”¹ It works for returns filed under several articles of the Tax Law, including Article 9 (utility and transportation corporations), Article 9-A (general business corporations), and Article 33 (insurance corporations).²

Payments You Cannot Make With CT-200-V

Some corporation tax obligations are off-limits for the voucher. Estimated tax installments and mandatory first installment (MFI) payments must go through ACH debit or ACH credit; the Department does not accept CT-200-V for those.¹ The voucher is also limited to corporation tax. Sales tax, withholding tax, petroleum business tax, IFTA, and partnership returns each use their own filing platforms and payment channels.²

What Appears on the Voucher

Your software populates the form, but the printed copy is worth a careful read before it goes in the envelope. A wrong digit in an EIN or a mismatched form number can send your money to the wrong account. Check that these match your return:

The federal Employer Identification Number for the corporation.
The corporation’s legal name and a current mailing address, matching the return exactly.
The tax year ending date — the last day of the period the payment covers.
The payment amount, in dollars and cents.
The form number of the return the payment is for, such as CT-3 for a general business corporation, CT-3-S for a New York S corporation, CT-3-A for a combined return, or CT-186-E for a telecommunications utility.³

If the form number on the voucher doesn’t match the return you actually filed, the Department may not be able to connect the payment to your account.

Preparing and Mailing the Check

Make the check or money order payable in U.S. funds to New York State Corporation Tax. Do not staple or clip the check to the voucher, and detach any check stubs before mailing. Write your EIN, the tax year, and “CT-200-V” on the front of the check so the payment can still be matched to your account if it separates from the voucher during processing.

Mail the voucher and check together to the address printed on the form your software produced. The Department has used a dedicated P.O. Box in Albany for corporation tax voucher payments and a separate street address at 90 Cohoes Ave, Green Island, NY 12183 for private delivery services. Mailing addresses can change between tax years, so use the address on the voucher your software generated for this return rather than one copied from a prior year.

Getting Credit for a Timely Payment

A payment sent through the U.S. Postal Service is treated as received on the postmark date, so an envelope postmarked on or before the due date counts as timely even if it arrives later. Private carriers get the same treatment, but only for specific services from designated companies. That list currently includes certain overnight, priority, and international services from DHL Express, FedEx, and UPS.⁴ Ground service and other non-designated options do not qualify. If you use one and the envelope arrives after the deadline, the payment is treated as late no matter when you dropped it off.

What a Late Payment Costs

Unpaid corporation tax triggers two separate charges. The late-payment penalty is 0.5 percent of the unpaid tax for each month or partial month the balance is outstanding, capped at 25 percent.⁵ If the return itself is also late without a valid extension, a late-filing penalty of 5 percent per month applies as well, capped at 25 percent, and the combined late-filing and late-payment charge cannot exceed 5 percent for any single month. A return more than 60 days late faces a minimum penalty of $100 or 100 percent of the tax due, whichever is less.³

Interest accrues on both the unpaid tax and the penalties, at a rate that adjusts quarterly. For the first quarter of 2026 the corporation underpayment rate is 11 percent per year, compounded daily; for the second quarter it drops to 10 percent.⁶⁷ An extension gives you more time to file, not more time to pay. Any tax owed is still due on the original deadline, and penalty and interest continue to run on the balance.

Paying by Check Is Allowed Under the E-File Mandate

New York requires electronic filing for corporations that use approved e-file software, prepare their own returns, and have broadband internet access.¹ Using CT-200-V to pay by check does not violate that mandate. The return is still filed electronically; only the payment travels by mail. Trouble arises when a corporation skips e-filing altogether and submits a paper return: the Department can impose a $50 penalty for each document that should have been e-filed, plus a separate $50 penalty for each payment made on paper instead of electronically, and a paper return filed against the mandate may still draw the standard late-filing penalty even if it arrived on time.⁸

After You Mail It

Watch your bank account to confirm the check clears. Processing usually takes a few business days once the Department has the envelope, though volume around filing deadlines can slow things down. You can also sign in to the corporation’s Online Services account to check that the payment posted to the correct tax year and return type. If it hasn’t appeared within a couple of weeks, contact the Department. Catching a misapplied payment early is far simpler than untangling it after penalties and interest have compounded on a balance the Department shows as unpaid.

1
New York State Department of Taxation and Finance. Electronic Filing Mandate for Business Taxpayers
2
New York Department of Taxation and Finance. E-File Mandate and Filing/Payment Methods
3
New York State Department of Taxation and Finance. Instructions for Form CT-3 General Business Corporation Franchise Tax Return
4
New York State Department of Taxation and Finance. Publication 55 – Designated Private Delivery Services
5
New York State Senate. New York Tax Law 1085
6
New York State Department of Taxation and Finance. Interest Rates – 1/01/2026 through 3/31/2026
7
New York State Department of Taxation and Finance. Interest Rates – 4/1/2026 through 6/30/2026
8
New York State Department of Taxation and Finance. E-File Mandate for Businesses