Establishing secure connection…Loading editor…Preparing document…

New York Application for Automatic Six-Month Extension of Time to File

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

IT-370 Department of Taxation and Finance
Application for Automatic Six-Month Extension of Time to File for Individuals (with instructions)

General information

Purpose

File Form IT-370 on or before the due date of the return to get an automatic six-month extension of time to file Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Note: We no longer accept a copy of the federal extension form in place of Form IT-370.

If you are requesting an extension of time to file using Form IT-370, you may still file Form IT-201 or Form IT-203 electronically, provided you meet the conditions for electronic filing as listed in the instructions for the forms.

If you have to file Form Y-203, Yonkers Nonresident Earnings Tax Return, the time to file is automatically extended when you file Form IT-370. For more information on who is required to file Form Y-203, see the instructions for the form.

We cannot grant an extension of time to file for more than six months if you live in the United States. However, you may qualify for an extension of time to file beyond six months under section 157.3(b)(1) of the personal income tax regulations because you are outside the United States and Puerto Rico, or you intend to claim nonresident status under section 605(b)(1)(A)(ii) of the Tax Law (548-day rule), as explained in the instructions for Form IT-203 under Additional information. Also see the special condition code instructions for the return you will be filing (Form IT-201 or Form IT-203).

When to file

File one completed Form IT-370 on or before the filing deadline for your return (extension applications filed after the filing deadline for the return are invalid). Generally, the filing deadline is the fifteenth day of the fourth month following the close of your tax year (April 15, 2021, for calendar-year filers).

However, you may file Form IT-370 on or before:

• June 15, 2021, if you qualify for an automatic two-month extension of time to file your federal and New York State income tax returns because you are out of the country and you need an additional four months to file (October 15, 2021);

• June 15, 2021, if you are a U.S. nonresident alien for federal income tax purposes and you qualify to file your federal and New York State income tax returns on June 15, 2021, and you need an additional six months to file (December 15, 2021); or

• July 14, 2021, (if your due date is April 15, 2021) or September 13, 2021 (if you are a nonresident alien and your due date is June 15, 2021), if you qualify for a 90-day extension of time to file because your spouse died within 30 days before your return due date and you need additional time to file. However, you must file your return on or before October 15, 2021, if your due date is April 15, 2021, or on or before December 15, 2021, if you are a nonresident alien and your due date is June 15, 2021.

See Special condition codes on page 2.

If you qualify for an extension of time to file beyond six months, you must file Form IT-370 on or before the filing deadline for your return.

How to file

Complete Form IT-370 and file it, along with payment for any tax due, on or before the due date of your return. Use the worksheet on page 3 to determine if a payment is required.

Payment of tax – To obtain an extension of time to file, you must make full payment of the properly estimated tax balances due. Payment may be made by check or money order. See Payment options below.

Penalties

Late payment penalty – If you do not pay your tax liability when due (determined with regard to any extension of time to pay), you will have to pay a penalty of ½ of 1% of the unpaid amount for each month or part of a month it is not paid, up to a maximum of 25%. The penalty will not be charged if you can show reasonable cause for paying late. This penalty is in addition to the interest charged for late payments.

Application for Automatic Six-Month Extension of Time to File for Individuals IT-370

Email:

Mark an X in the box for each tax that you are subject to:

Paid preparer? Mark an X in the box and complete the back ............

Specific instructions

Married taxpayers who file separate returns must complete separate Forms IT-370. Do not include your spouse’s SSN or name on your separate Form IT-370.

If you file a joint Form IT-370, the monies paid with that form will be divided equally between the spouses’ accounts. Both their accounts will be applied to their joint return when they file it.

If you file a Form IT-203-C, Nonresident or Part-Year Resident Spouse’s Certification, do not list the spouse with no New York source income on Form IT-370. If the spouse is listed, the monies paid will be divided between the two accounts.

Worksheet

Where to file

If you are enclosing a payment with Form IT-370, mail to:

EXTENSION REQUEST
PO BOX 4125
BINGHAMTON NY 13902-4125

If you are not enclosing a payment with Form IT-370, mail to:

EXTENSION REQUEST–NR
PO BOX 4126
BINGHAMTON NY 13902-4126

Need help?

Visit our website at www.tax.ny.gov

• get information and manage your taxes online

• check for new online services and features

Telephone assistance

Automated income tax refund status: 518-457-5149

Personal Income Tax Information Center: 518-457-5181

To order forms and publications: 518-457-5431

Text Telephone (TTY) or TDD Dial 7-1-1 for the New York Relay Service

Enter text✕

Overview of the New York six-month extension application

The New York Application for Automatic Six-Month Extension of Time to File is a taxpayer filing used to request an extension of the state income tax return deadline by six months. It does not extend payment obligations; estimated tax due must generally be paid by the original deadline. The application is procedural: when properly completed and submitted by the statutory due date, it grants additional time to file the return without automatic late-filing penalties, subject to state rules and any required payment.

Why filing an automatic extension matters

Filing the New York automatic extension helps avoid late-filing penalties by securing additional time to assemble accurate tax information. It preserves compliance while you gather documentation, prepare schedules, or coordinate multi-state filings.

Why filing an automatic extension matters

Who typically files this New York extension

Choose the extension when you can estimate tax due reasonably and require more time to avoid rushed or incorrect returns.

  • Individual taxpayers with complex income, credits, or out-of-state issues who need time to reconcile forms.
  • Tax professionals preparing multiple client returns and coordinating federal/state filings near the deadline.
  • Corporate tax teams and controllers finalizing consolidated returns, schedules, or state apportionment calculations.

Authorized signers for the extension

Chief Financial Officer

The CFO of a corporation may sign the extension on the entity's behalf when company governance authorizes that officer to execute tax filings and related declarations.

Tax Preparer

An authorized tax preparer may sign when they have written power of attorney or explicit client authorization; retain the authorization for audit or verification purposes.

Key compliance and security considerations

ESIGN / UETA: Accepted for electronic filings
Encryption: TLS 1.2/1.3 in transit, AES-256 at rest
Audit Trail: Timestamped signing history
HIPAA: BAA required if PHI present
Record Retention: Retain reproductions of signed records
Authenticator Options: Email, SMS, or stronger MFA

Penalties and risks if handled incorrectly

Late-filing Penalty: Potential penalty on unpaid tax
Late-payment Interest: Interest accrues from original due date
Incorrect Estimate: Underpayment may trigger penalties
Missing Signatures: Application may be rejected
Improper Authorization: Signed by unauthorized person
Documentation Gaps: Increases audit risk

Step-by-step: completing the New York extension application

Follow these sequential steps to complete the extension application accurately and on time.

  • 01
    Gather documents: Collect W-2s, 1099s, K-1s, and prior returns.
  • 02
    Estimate tax: Compute estimated tax due to avoid penalties.
  • 03
    Complete form: Enter taxpayer ID, tax year, and payment details.
  • 04
    Submit timely: File by the original return due date.

Where to file and how processing works

Extensions can be filed electronically or by mail; processing and acknowledgments depend on the submission channel chosen.

  • Electronic filing: Submit via the state department's e-file system.
  • Mail filing: Send to the address shown on the application.
  • Payment options: Include electronic payment or check if tax is due.
  • Acknowledgment: Retain confirmation or proof of timely submission.

Essential components of a professional extension application

A complete application includes identification, tax period, an honest estimate of tax due, payment direction if applicable, signatures, and proof of timely submission.

Taxpayer Identity

Full legal name and SSN or EIN as shown on prior filings to ensure correct taxpayer matching.

Return Period

Specify the tax year or period covered by the extension to avoid ambiguity in processing.

Estimated Tax

Provide a reasonable estimate of tax liability so penalties and interest can be minimized.

Payment Instruction

Indicate whether payment is enclosed and specify payment method to link payment with the extension.

Signature Block

Authorized signer must sign and date; include preparer information if applicable for verification.

Proof of Filing

Keep electronic receipts, certified mail proof, or submission confirmation for future reference.

Supporting elements often required with extensions

Certain documents and confirmations reduce processing risk and support the extension when payments or authorizations are involved.

Payment Receipt

If payment is made online, include confirmation or bank trace to show timely payment was applied.

Power of Attorney

Attach Form POA or written authorization when a preparer submits on behalf of a taxpayer.

Prior Year Return

Previous filing copy helps cross-check identity and address details for accurate processing.

Submission Proof

Retain e-file acknowledgments, certified-mail receipts, or saved screenshots for your records.

Practical tips for accurate, efficient extension filing

Apply these practices to reduce rejection risk and streamline reconciliation when the final return is prepared.

Estimate conservatively but reasonably
Calculate a conservative tax estimate using year-to-date income and withholding to avoid underpayment penalties while minimizing excess prepayment.
File electronically when possible
E-filing typically yields faster confirmation and reduces mailing delays; keep the electronic acknowledgement for your records.
Document authorizations
Retain any powers of attorney, preparer authorizations, or board resolutions authorizing a corporate officer to sign.
Reconcile after filing
After the extension is granted, schedule a reconciliation checklist so the final return is filed correctly before the extended deadline.

Key filing dates and timing expectations

Meet these deadlines to secure the automatic six-month extension and to avoid late-filing or late-payment consequences.

Original due date:

File extension by the original return due date (typically April 15).

Extension period:

Extension generally grants six additional months, moving the filing deadline to October 15.

Payment due date:

Pay estimated tax by the original due date to avoid interest and penalties.

Processing time:

Acknowledgment timing varies by mail or e-file channel.

Extended filing date:

Complete and submit the final return by the extended deadline.

Realistic scenarios where an extension helps

These two representative examples illustrate why taxpayers and preparers rely on the extension to manage complexity.

Small Business Example

A small business waits for K-1s from partners before finalizing its return

  • Multiple K-1s delayed multiple months
  • Filing an automatic extension avoids late-filing penalties while the business gathers accurate partnership schedules and reconciles state apportionment figures before the extended deadline.

Individual with Investments

An individual awaits corrected 1099 forms for capital gains reporting

  • Broker issues corrected documents late
  • Submitting an extension preserves filing compliance and gives time to report correct gains without risking penalty for a late return.

Customizing an online extension workflow

Set up a repeatable electronic workflow to collect signatures, payments, and confirmations for extension submissions.

Field Configuration
Taxpayer Info Pre-fill name, SSN/EIN, and address fields.
Payment Field Add routing for estimated tax payment method.
Signature Block Include signer name, title, and date fields.
Confirmation Auto-email submission receipt to filer and preparer.

Digital filing and platform capabilities to consider

Confirm the platform meets document retention and security needs before transmitting confidential tax data.

  • File formats: PDF and DOCX accepted for most systems
  • Integrations: Connect to accounting or tax software
  • Authentication: Support for email, SMS, or MFA

How the New York extension compares to the federal extension

This concise comparison highlights key distinctions between the New York six-month extension and the federal Form 4868 extension.

Document Type NY Application Federal Form 4868
Eligibility ny residents and entities federal taxpayers
Filing Deadline by original due date by original due date
Payment Requirement estimate due with filing estimate due with filing
Notarization Required typically no

eSignature provider pricing comparison for extension workflows

Pricing varies by vendor and plan; the table lists starting prices and core features relevant to frequent extension and tax-filing workflows.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial Yes, trial Yes, trial Yes, limited Yes, limited
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Common questions and troubleshooting

Answers to frequently asked questions to resolve routine issues when completing or submitting the New York extension application.


Need help? Contact support

be ready to get more
Join over 28 million airSlate SignNow users