NYC-200V Payment Voucher: Filing, Mailing, and Deadlines

The NYC-200V payment voucher is a one-page slip you send with a check or money order when you owe New York City business income tax. Use it when your paper return shows a balance due, or when you e-filed but chose not to pay electronically. Mail the voucher and check together to NYC Department of Finance, P.O. Box 3933, New York, NY 10008-3933. The check travels with the voucher, not with the return.¹

When the NYC-200V Is the Right Form

The voucher covers balance-due payments for three city taxes: the Business Corporation Tax (formerly the General Corporation Tax), the Unincorporated Business Tax, and the Banking Corporation Tax. Two situations call for it. Either you filed a paper return and owe money, or you e-filed and want to pay by check instead of electronically.¹

It is not a universal payment slip. Extension payments use Form NYC-EXT, which doubles as the application for an automatic extension of time to file.² Quarterly estimated payments have their own vouchers: NYC-400 for corporations and NYC-5UB for unincorporated businesses. Estimated payments can also be made through the city’s e-Services portal at nyc.gov/eservices.³

Filling In Each Field

The form is short. Entering the information cleanly matters more than the time it takes, because mismatches between the voucher, the return, and the check trigger manual review.

Tax type. Select Business Corporation Tax, Unincorporated Business Tax, or Banking Corporation Tax.
EIN or SSN. Individuals and single-member LLCs use a Social Security Number. Estates, trusts, and partnerships use an Employer Identification Number.¹
Business name. Use the exact legal name of the entity. For individuals, enter last name followed by first name.
Address. Current street address, city, state, ZIP, and country if outside the United States.
Period begin and period end. The start and end dates of the tax year the return covers.
Payment amount. The dollar figure must match the balance due shown on your return and the amount of your check. Any mismatch invites processing delays.

You can generate the voucher from the NYC Department of Finance website or file it online at nyc.gov/eservices if you e-filed and only need to submit payment. If you print a paper copy, use the form for the correct tax year.¹

Mailing the Voucher and Check

The most common mistake is bundling the check with the return. The form’s instructions are explicit: do not send the check with the return.¹ A payment separated from its voucher during processing can be misapplied or sit unidentified.

Send the voucher and your check or money order to:

New York City Department of Finance
P.O. Box 3933
New York, NY 10008-3933¹

Make the check or money order payable to “New York City Department of Finance” in U.S. funds. The envelope must be postmarked by the return’s due date to avoid late-payment penalties and interest.¹ Certified mail gives you a postmark receipt that resolves deadline disputes, at a cost of roughly $10 to $11 with a return receipt.

Deadlines, Penalties, and Interest

The NYC-200V payment is due the same day as the underlying tax return. If you need more time to file, submit Form NYC-EXT before the deadline. An extension to file is not an extension to pay, and you still owe an estimated payment with the NYC-EXT.²

Missing the deadline triggers two separate penalties:

Late filing. 5% of the net tax owed per month or partial month, capped at five months (25% total). If the return is more than 60 days late, the minimum penalty is $100 or the full tax due, whichever is less.⁴
Late payment. 0.5% of the unpaid tax per month, up to 50 months (25% total).⁴

Interest also accrues on the unpaid balance. The Department of Finance sets the rate quarterly. For the first quarter of 2026 it is 11%, dropping to 10% for the second quarter.⁵

If your check bounces, the Department of Finance adds a $20 returned-check fee.⁶ New York State’s Tax Department charges a separate $50 fee for dishonored checks on state-administered taxes, which is a different agency but worth remembering if you pay city and state returns from the same account.⁷

When You Have To Pay Electronically Instead

Not every filer can use a paper voucher. New York State imposes an electronic filing mandate on certain business taxpayers and on tax preparers who handle a threshold number of returns. If the mandate applies and you mail a paper NYC-200V instead of paying online, the penalty is $50 per payment.⁸

Even outside the mandate, paying through nyc.gov/eservices is faster and removes the risk of a lost check or a missed postmark. The portal accepts payments for every tax the NYC-200V covers. If you e-filed through tax software that did not process your payment, you can file the voucher online and pay through the portal rather than mailing a paper copy.³

1
NYC Department of Finance. Payment Voucher NYC-200V
2
NYC.gov. Application for Automatic Extension of Time to File Business Income Tax Returns
3
NYC Department of Finance. Business Tax e-File Frequently Asked Questions
4
NYC Department of Finance. Business Filing Information
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NYC Department of Finance. Interest Rates on Tax Underpayments
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NYC.gov. Property Tax Payment Assistance
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New York State Senate. New York Code Tax – Bad Check or Failed Electronic Funds Withdrawal Fee
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New York State Department of Taxation and Finance. Electronic Filing Mandate for Business Taxpayers