The 46-year-old actor was found in his Manhattan apartment after a friend called the emergency services.
The police said the cause of death was an apparent drug overdose.
Philip Seymour Hoffmann made his name in the 1990s in films including Boogie Nights and the Big Lebowski, before winning the best actor Oscar for his 2005 portrayal of writer Truman Capote.
Throughout his career Philip Seymour Hoffman featured in independent films as well as Hollywood blockbusters such as Mission Impossible III.
Philip Seymour Hoffman’s latest role was in the Hunger Games series of films.
As well as films, the actor also starred in Broadway plays and was nominated for two Tony Awards.
Last year Philip Seymour Hoffman told celebrity news website TMZ that he had sought treatment for drug abuse.
He told the website he had used prescription drugs, and briefly heroin, before seeking help.
Philip Seymour Hoffman has over 60 film credits to his name, including Magnolia and The Master with director Paul Thomas Anderson, for which he was nominated for a best supporting actor Oscar.
Philip Seymour Hoffman made his debut as a film director in 2010 with the New York-set Jack Goes Boating, in which he also starred.
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