According to the New York Instructions for Form IT-201-X Amended Resident Income Tax Return:
Where to file:
If enclosing a payment (check or money order), mail your return and Form IT-201-V to:
STATE PROCESSING CENTER
PO BOX 15555
ALBANY NY 12212-5555
If not enclosing a payment, mail your return to:
STATE PROCESSING CENTER
PO BOX 61000
ALBANY NY 12261-0001
Private delivery services – If you are not submitting your form by U.S. Mail, be sure to consult Publication 55, Designated Private Delivery Services, for the address and other information.
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