Form IA 198.P at a glance
What it is: Form IA 198.P is the Protest Document.
Where and when to file: Return the completed form to the New York State Department of Labor, PO Box 1939 Albany, NY 12201-1939.
What to bring and attach to Form IA 198.P
Attach any supporting documents and sign.
A filled-in Form IA 198.P example: a cafe protests a penalty for a return it filed
How to fill out Form IA 198.P, box by box
Employer Name, Address, Taxpayer ID/FEIN, ER Number and Assessment ID
Enter the Employer Name, Address, Taxpayer ID/FEIN, ER Number and Assessment ID.
Section I
Section I: enter when Form NYS-45 and/or NYS-45 ATT was filed (MM/DD/YY). Note: Attach a copy of the return(s) filed and if payment was made, proof of payment.
If the return(s) was filed under a different Name, Taxpayer ID and ER No. from that shown on the billing notice, enter the information as it appeared on the return: Name, Taxpayer ID/FEIN and ER No.
The business is seasonal. There were no wages paid for the period shown on the billing notice.
Section II
Section II: if the business ceased paying wages, enter the last payroll date (MM/DD/YY).
If the business has been sold or transferred, enter the date of sale or transfer (MM/DD/YY) and the name and address of new owner.
Note: If you ceased paying wages, sold or transferred your business during the period covered by the Penalty Assessment, you are still required to file the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (NYS- 45) for the time you were active.
If you do not believe the business is required to file the return(s), write the reason.
If you have another reason you believe this penalty should not be assessed, write the reason.
Print Name, Signature, Date, Title and Daytime Phone
Enter the Print Name, Signature, Date (MM/DD/YY), Title and Daytime Phone.
More rules for Form IA 198.P
To protest the penalty assessment, complete this form (use blue or black ink) by placing an X in the appropriate box(es) and filling in all applicable blanks.
If you are submitting this protest document, ensure all required parts of the NYS-45/NYS-45 ATT return are filed in order to avoid delays in the review of your protest.
Common questions about Form IA 198.P
Where do I file it?
Return the completed form to the New York State Department of Labor, PO Box 1939 Albany, NY 12201-1939.
Is there a penalty?
This is the Protest Document for Failure to File Penalties. Failure to File Penalties may only be adjusted, abated or reviewed when all required parts of the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (NYS- 45) have been filed.
Sources
[1] Form IA 198.P (12/20), Protest Document for Failure to File Penalties, New York State Department of Labor (the Official source link on this page).