New York sale and gift tax record

New York DTF-802 for a private sale or vehicle gift

DTF-802 records the transaction for New York sales-tax treatment. It supports the registration or title packet, but it is not the title, bill of sale, registration application, or proof of insurance.

Applicability

Use DTF-802 only when the transaction fits

The transaction facts determine the form, not the other way around.

  • A vehicle is bought in a casual sale rather than from a New York DMV-registered dealer
  • A vehicle is transferred as a gift
  • The seller or donor must explain a gift or below-market transfer in Section 6
  • New York needs the transaction value or gift record with a registration or title application
Packet order

Connect the form to the ownership record

  1. 01Choose the correct transaction

    Identify whether this is a casual sale, gift, or below-market transfer. The relationship and transaction type determine whether the seller or donor must complete Section 6.

  2. 02Match the ownership record

    Use the same names and vehicle information shown on the title and bill of sale. Resolve an open lien, altered title, or seller mismatch before relying on the tax form.

  3. 03Complete the required signatures

    The new owner completes the buyer sections. Have the seller or donor complete every section the form requires for the selected transaction, including Section 6 when applicable.

  4. 04Submit it with the full packet

    Bring DTF-802 with the ownership proof, bill of sale, MV-82 or title application, identity documents, insurance proof when registering, and any required lien release.

Boundary

What this form does not do

  • It does not transfer ownership without an acceptable title or other ownership proof
  • It does not replace a complete bill of sale
  • It does not claim credit for eligible sales tax paid to another state; New York identifies DTF-804 for that purpose
  • It does not determine whether a disputed transfer is legally valid
Optional written review

Have us check where the form belongs in your transaction

We review the published state sequence, form choice, supporting records, and known blockers, then give you a source-linked written next step. We do not sign, submit, or determine legal or tax rights.

$39one written transaction review

Official sources