New York tax collection decoder
DTF-948: New York Wants Proof Before It Processes Your Return
Form DTF-948 or DTF-948-O, Request for Information, is the primary letter New York uses to ask for documentation supporting your personal income tax return, most often the items behind a refund. In the department's words, respond by the date on your letter so it can continue processing your return; until you do, the return, and any refund riding on it, waits.
General information, not tax or legal advice. Deadlines and dollar figures below reflect what the New York State Tax Department publishes and can change; the controlling dates are the ones printed on your own notice. ClearChoiceRadar is not affiliated with the New York State Tax Department or any government agency.
Where this sits in New York's collection sequence
- DTF-948Request for information you are here
- DeficiencyNotice of Deficiency, 90 days to protest
- BillNotice and Demand, collection can begin
- WarrantPublic judgment filed
- EnforcementIncome execution, levy, license suspension
Why you got it
New York verifies returns before paying refunds, and the RFI is the verification arm: the state says it may send one if it needs documentation to support what you claimed on your personal income tax return, commonly wages and withholding, credits, or dependents.
The letter lists exactly which items need support and what documents qualify. It is a paperwork request, not an accusation, and responding fully the first time is the fastest route to the refund.
How to respond
Gather the documents the letter names for each questioned item.
Respond online through your Tax Department Online Services account, the route the state steers to, or by the mail instructions on the letter.
Respond by the date on the letter, and keep copies of everything.
DTF-948 questions
Is a DTF-948 an audit?
It is a document request during return processing. New York calls it the primary letter used to request information about a return. A formal audit produces different paperwork, starting with a Statement of Proposed Audit Changes if the state proposes changes.
What happens if I ignore an RFI letter?
The state cannot finish processing the return without the requested support, so the refund stays held, and the department can adjust or deny the questioned items. Responding by the letter's date keeps your claims alive.
What is the difference between DTF-948 and DTF-948-O?
They are the same Request for Information; the O version is the variant the department issues for certain accounts. The response instructions on your copy govern either way.
Sources: NY Tax Department: letters about your personal income tax return, NY Tax Department: did you receive mail from us?. The deadline that governs your case is the one printed on your notice.
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