Per the Real Property Law § 235-e, a tenant is entitled to a rent receipt from their landlord. The receipt must include the date, amount paid, address and period covered, title of person accepting rent and must be signed by the person accepting rent.

If the payment is made personally, the receipt must be given immediately. If the rent is paid in another manner (for example, by mail), the receipt must be provided within 15 days. The landlord is not required to provide a receipt for rent payments paid by personal check, unless the tenant demands a receipt. Landlords must maintain records of cash payments for three years.