New York Form DTF-95, the Business Tax Account Update, is how you correct or update your business’s records with the New York State Department of Taxation and Finance — new address, changed business name, revised officer or responsible person information, a change in business activity, or the sale of the business. You can file it online through Business Online Services or mail the paper form to the Tax Department in Albany. There is no filing fee, and the online route is faster.
What You Can Update With DTF-95
The form covers a specific set of changes to your business tax account:1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
- Physical or mailing address.
- Telephone, fax, or email.
- Legal business name or trade name (DBA).
- Corrections to the identification number on file.
- Adding, removing, or revising owners, officers, or responsible persons. Responsible person updates apply to sales tax accounts only.2New York State Department of Taxation and Finance. Form DTF-95, Business Tax Account Update
- Adding, removing, or revising affiliated persons.
- Reporting the sale or transfer of the business, including the buyer’s name, address, EIN, and sale date.
- A change in your primary business activity, reported with a new NAICS code.
What DTF-95 Won’t Do
A few common updates fall outside the form, and using DTF-95 for them will only stall you.
Change your entity type. Converting from a sole proprietorship to an LLC, or a partnership to a corporation, is not a DTF-95 filing. You have to process the change through the New York Department of State and then call the Business Tax Information Center to report it. There is no paper option.2New York State Department of Taxation and Finance. Form DTF-95, Business Tax Account Update
Close a tax account. DTF-95 does not close accounts. Closing requires filing all final returns and paying any outstanding balance for each tax type. You can still use DTF-95 alongside the closing process to report a sale or revise officer information, but the account closure itself depends on those final returns and any required dissolution filings.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
Add or remove a sales tax location. To register a new location, file Form DTF-17, the Application to Register for a Sales Tax Certificate of Authority, at least 20 days before you begin doing business at that location.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
Filling Out the Form
Before you start, have your current identification number ready — the number printed on Tax Department correspondence or the one you entered on your most recent return — along with your legal business name exactly as it appears in state records.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update The form has six steps.
Step 1: Pick the Tax Types to Update
Check which of your business tax accounts the update applies to. If it affects every tax type on file — sales tax, withholding, corporation tax, and so on — check the first box, “All business tax types on file with NYS Tax Dept.” Otherwise, check each tax type individually. For a tax type not listed, mark “Other” and write in the tax type and account number.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
Step 2: Identify Your Business
Enter your business information as it currently appears in Tax Department records, not the updated version. This is how the department matches the form to the right account. Include your identification number, legal name, trade name or DBA if different, phone, fax, email, and physical address.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
Step 3: Enter the Updated Information
Provide the new data. If you’re changing your address, check the box and enter the updated address in Section A. For name changes or new contact details, fill in the corresponding fields. Make sure what you enter here matches what you marked in Step 1; a mismatch can delay processing.
Step 4: Owners, Officers, and Affiliated Persons
Step 4a is for owners, officers, and responsible persons. Mark whether you’re adding, removing, or revising someone, then supply the details requested for each individual. Responsible person changes filed on DTF-95 apply only to sales tax accounts.2New York State Department of Taxation and Finance. Form DTF-95, Business Tax Account Update Step 4b covers affiliated persons, with the same add, remove, or revise options.
Step 5: Sale or Change of Business Activity
If you sold or transferred the business or your entire inventory, check the box and enter the buyer’s name, address, EIN, and sale date. If your primary business activity has changed, describe the new activity and enter the six-digit NAICS code that matches it.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
Step 6: Sign and Date
The person signing must be authorized to report account updates for the business. The certification reads: “I certify to the best of my knowledge and belief that this report is true, correct, and complete, and that I am authorized to report account updates.” Provide a signature, title, date, printed contact name, daytime phone, and email.3New York State Department of Taxation and Finance. Form DTF-95 Business Tax Account Update
How to Submit It
Online
The Tax Department recommends filing electronically for most tax types.1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update Log in to your Business Online Services account (or create one), open the Services menu at the upper left of your Account Summary, select “Registrations and account updates,” and choose the appropriate option from the expanded menu.2New York State Department of Taxation and Finance. Form DTF-95, Business Tax Account Update Online submissions reflect in the system faster than paper, and your dashboard keeps a dated record of the update.
By Mail
To file on paper, download the fillable PDF from the Tax Department’s website, complete all six steps, and mail the signed form to:1New York State Department of Taxation and Finance. Instructions for Form DTF-95 – Business Tax Account Update
NYS Tax Department
RASB/ST Registration Unit
W A Harriman Campus
Albany, NY 12227-0865
Keep a copy. If a dispute later arises about when you notified the state, that copy is your proof.
Address-Only Changes Have a Shorter Form
If the only thing you need to update is your physical or mailing address, Form DTF-96 (Report of Address Change for Business Tax Accounts) is a shorter alternative. You can also change an address directly through Business Online Services without downloading a form.4New York State Department of Taxation and Finance. Update Your Personal or Business Information DTF-95 handles address changes, but DTF-96 spares you the full six-step form when the address is the only thing changing.
Don’t Forget the Federal Side
Some changes that trigger a DTF-95 filing also require a separate filing with the IRS, and one of them runs on a tight clock.
When the person who controls or manages the business changes — a new CEO, managing member, or general partner — you have 60 days to report the new responsible party to the IRS on Form 8822-B (Change of Address or Responsible Party — Business).5Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business The same form handles federal business address changes. The 60 days run from the date of the change, not the date you notice it.6Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business Filing DTF-95 updates your state records only; the federal filing is separate.