Form AU-100: Application for Refund of Wireless Communications Surcharge

Form AU-100, officially titled Application for Refund of Wireless Communications Surcharge, is issued by the New York State Department of Taxation and Finance. It’s the form wireless service providers and, in some cases, consumers use to request a refund of surcharge amounts that were collected in error or overpaid on wireless communications service in New York.

The wireless communications surcharge is a small fee added to mobile phone bills in New York State, and it’s meant to fund the state’s 911 emergency system. Like most surcharges and taxes, mistakes happen — a provider might remit more than was actually owed, a billing error might result in double collection, or a surcharge might be charged on a line that didn’t qualify for it. Form AU-100 exists specifically to correct those situations and get the overpaid money back.

Who Needs This Form

Form AU-100 is generally used by wireless service providers who collected and remitted the surcharge to the Department of Taxation and Finance but later discovered they over-remitted, either because of a calculation error, a billing system glitch, or a customer who was incorrectly charged. It can also apply to businesses or entities that paid the surcharge directly and believe they’re entitled to a refund under state rules.

If you’re not sure whether your situation qualifies for a refund under this form, it helps to review Form AU-100-I, the official instructions document. It walks through eligibility requirements, documentation needed, and common scenarios where a refund claim is appropriate. Reading through those instructions before you start filling out AU-100 itself will save you time and reduce the chance of your claim getting kicked back for missing information.

When Is It Used

You’d file Form AU-100 after you’ve identified that a surcharge overpayment occurred — not before. That means you typically need to have already remitted the surcharge to the state and then discovered the error during an internal review, an audit, or a customer complaint. There’s a statute of limitations on how far back you can claim a refund, so it’s worth checking the instructions for the specific time window that applies to your claim.

This isn’t a form you file routinely or on a recurring schedule. It’s strictly for correcting a specific overpayment, so you’ll only need it when an actual discrepancy has been identified in your surcharge remittance records.

How to Get and Fill Out Form AU-100

Form AU-100 is a static PDF — it doesn’t have digital fill-in fields, so you’ll need to download it, print it out, and complete it by hand. Once printed, you’ll need to provide identifying information about your business or account, details about the surcharge amount you’re claiming a refund for, the period during which the overpayment occurred, and an explanation of why the refund is warranted.

Because it’s a paper-only form, accuracy matters even more. Write clearly, double-check your figures against your billing or remittance records, and make sure you’re including any supporting documentation the instructions call for — this typically includes proof of the original surcharge remittance and calculations showing the amount of the overpayment.

After completing the form, you’ll mail it to the address specified in the instructions along with your supporting paperwork. Keep a copy of everything you send for your own records, since paper submissions can take longer to process and you may need to reference your original submission if the Department has follow-up questions.

If your business also deals with fuel tax refund claims, note that New York uses similarly structured but separate forms for those situations, such as Form AU-631 for fuel used in commercial fishing vessels or Form FT-505 for government entity fuel card purchases. Each refund form is tied to its own specific tax or surcharge type, so make sure AU-100 is the right one for your situation before you file.