Special Condition Code C2
Reminder: For Tax Year 2019, taxpayers who are unable to pay their tax due in full by July 15, 2020, and would like to request an Installment Payment Agreement (IPA), may enter Special Condition Code C2 on Form IT-201, Full-Year Resident Income Tax Return, Item G, and IT-203, Nonresident and Part-Year Resident Income Tax Return, Item F. This Special Condition Code will also be available through tax preparation software.
The Special Condition Code does not automatically create an IPA. The Special Condition Code C2 will allow a taxpayer to more quickly receive a bill for the unpaid tax due. After receiving the bill, the taxpayer may request an IPA using Online Services, through our phone system, or by speaking with a representative.
Please note: Any tax return payments scheduled by the taxpayer will be withdrawn as scheduled unless canceled by the taxpayer.
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