The State Tax Department and the IRS will never contact you by text, call, or email asking for personal details. There is no application process and no need to share information. If you get a message pretending to be from the Tax Department, block the sender, delete it, and report it. If someone claims to represent the Tax Department and asks to meet in person, refuse. For details on eligibility and instructions for reporting fraud, visit the official New York State Tax Department website.