New York IRS Tax Lien Report 2026
County-by-county federal tax lien data for New York — top counties by volume, the industries driving filings, seasonal patterns, and the trend. Figures labeled modeled are estimates from public records, not official IRS counts.
How many IRS tax liens are filed in New York?
TaxCase Review's database tracks roughly 3,615 federal tax lien filings in New York — a modeled 11% share of our 32,863 all-state tracked total, compiled from public PACER and county clerk records. Kings (Brooklyn), Queens, and New York (Manhattan) lead the modeled county distribution. These are modeled estimates for the counties we monitor, clearly labeled as such, not official IRS New York totals.
New York Tracked Filings
Modeled New York federal tax lien filings in the TaxCase Review database — a modeled 11% share of the 32,863 all-state tracked total. Modeled estimate, not an official IRS New York count.
Top 10 Counties by Lien Volume
Modeled county scorecards anchored to New York's tracked total. Counts and ranks are modeled estimates from public records.
| Rank | County | Modeled liens | Share | Primary industry |
|---|---|---|---|---|
| 1 | Kings | 904 | 25% | Small business & construction |
| 2 | Queens | 578 | 16% | Immigrant-owned small business |
| 3 | New York | 434 | 12% | Finance & professional services |
| 4 | Bronx | 362 | 10% | Services & construction |
| 5 | Suffolk | 325 | 9% | Construction & trades |
| 6 | Nassau | 253 | 7% | Professional services |
| 7 | Westchester | 217 | 6% | Professional services |
| 8 | Erie | 181 | 5% | Manufacturing & services |
| 9 | Monroe | 181 | 5% | Services & healthcare |
| 10 | Richmond | 181 | 5% | Small business & trades |
Industries Most Affected in New York
New York's lien activity tracks its economy. Finance and professional services dominate Manhattan, where a large share of compensation arrives as year-end bonuses and equity awards — income that is easy to under-withhold on, producing six-figure balances when the timing slips. The restaurant and hospitality sector across the five boroughs carries heavy Form 941 trust-fund payroll exposure on tip wages, a frequent trigger for trust-fund recovery penalties and liens. Construction trades on Long Island, in the boroughs, and upstate run on 1099 labor and draw schedules that leave estimated taxes unpaid as crews move job to job. Underpinning all of it is New York's vast network of diverse, immigrant-owned small businesses — many cash-intensive and thinly capitalized — which account for a large share of tracked filings.
Seasonal Patterns
New York's filing activity has a seasonal rhythm. Hospitality runs on a tourist-driven high season, concentrating revenue in the warmer months and the year-end holidays, then thinning out — straining the cash flow that quarterly payroll and estimated taxes depend on. The construction cycle peaks in the building-season spring and summer and contracts in winter, shifting when trade businesses fall behind. In finance, the late-winter and early-spring bonus and equity vesting window creates a wave of large, under-withheld balances. Lien filings then cluster months later, after the IRS works through its notice sequence and begins recording Notices of Federal Tax Lien.
Year-Over-Year Trend
Like the national picture, New York filings fell during the IRS's COVID-era collection pause and have been rebounding as the IRS resumed automated collection — the wave that produced the LT38 "resuming collections" notices. The year-over-year direction is clearly upward — the IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up 8.7% from 196,996 in FY2024, the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). See the national view on the IRS Tax Lien Statistics page.
Methodology & Data Sources
New York figures are compiled from public records — federal court records via PACER and Notices of Federal Tax Lien recorded with New York county clerks — and expressed as modeled estimates anchored to our 32,863 all-state tracked total. County counts, shares, and ranks are modeled to show relative magnitude, not official IRS totals. Individual situations vary; nothing here is a guarantee about any specific taxpayer.
Frequently Asked Questions
How many IRS tax liens are filed in New York?
TaxCase Review's database tracks roughly 3,615 federal tax lien filings in New York — a modeled 11% share of our 32,863 all-state tracked total, compiled from public PACER and county clerk records. This is a modeled estimate for the counties we monitor, not an official IRS New York total. Nationally, the IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up from 196,996 in FY2024 — an 8.7% increase that marks the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1).
Which New York counties have the most tax lien activity?
In our modeled distribution, Kings (Brooklyn) leads, followed by Queens and New York (Manhattan) — the dense New York City boroughs. Bronx and Suffolk round out the top five, with the Long Island and lower Hudson Valley suburbs and the upstate metros of Erie (Buffalo) and Monroe (Rochester) also represented. These are modeled estimates reflecting population and industry mix, not official county counts.
Which industries drive New York tax liens?
Finance and professional services, restaurants and hospitality, construction trades, and the state's vast network of diverse immigrant-owned small businesses are the most affected. Wall Street bonus and equity timing creates large withholding gaps, the restaurant sector carries heavy Form 941 trust-fund payroll exposure on tip wages, and construction relies on 1099 trade labor — all common paths to an unpaid balance and a lien.
Is New York tax lien activity rising?
New York filings dropped during the IRS's COVID-era collection pause and have been rebounding as the IRS resumed automated collection. The trend is upward, and national filings have rebounded significantly — the IRS filed 214,099 NFTLs in FY2025, up 8.7% from FY2024, the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). Filing activity also fluctuates with the construction season and the timing of finance-sector bonus and equity income.
Does a New York tax lien affect selling my home or co-op?
Yes. A federal tax lien is public record and attaches to your property — including a condo or, through your shares, a co-op — so it must be addressed when you sell or refinance. This is often handled through payoff at closing, a lien discharge for a specific property, or subordination. It does not force an immediate sale, but it can stall or complicate a transaction.
Romy Cruz, EA
Licensed Enrolled Agent
Licensed Enrolled Agent (EA) · 15 Years IRS Tax Resolution
Romy helps individuals and businesses resolve IRS tax issues including liens, levies, installment agreements, penalty relief, and offers in compromise.
Content is reviewed periodically for accuracy and updated to reflect current IRS guidance and regulations.
Related Pages
Cite This Data
Researchers, journalists, accountants, and tax attorneys are welcome to cite this report. Suggested citation:
TaxCase Review Research Team. "New York IRS Tax Lien Report 2026." TaxCase Review, 2026. https://taxcasereview.org/research/new-york-irs-lien-report
Figures labeled "modeled" are estimates compiled from public records (PACER and county clerk filings) and should be cited as modeled estimates, not official IRS counts.
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