New York
State Business Tax Extension Form
CT-5 and IT-370-PF
New York Requires:
- C-Corporations are required to file Form CT-5 & Form
CT-5.1 to Request an Extension to File Business Income Tax Form CT-3. - S-Corporations to file Form CT-5.4 to Request for an Extension to File Business Income Tax Form CT-3-S.
- Partnerships/Fiduciaries are required to file Form
IT-370-PF to Request an Extension to File Business Income Tax Form
IT-204/IT-205.
An Overview of New York State Business Income Tax Extension Forms
- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtensionTable of content
1. Does New York support Tax extensions for business income
tax returns?
2. What Form does the state require to file an extension?
3. What are the deadlines to file Form CT-5, CT-5.1 and
IT-370-PF with the state
of New York?
4. How to file New York Corporate Tax Extension Form?
Does New York support tax extension for business income
tax returns?
Yes. New York requires a separate business tax extension Form to be filed with the state department apart from the
federal tax extension Form 7004.
What Form does the state of New York require to apply for
an extension?
For Corporation
The businesses operating
(as C-Corporation or S-Corporation) in New York need to file Form CT-5 with the state to obtain a 6-month extension of time to file their New York business income tax return.
-
Form CT-5 - Request for
Six-Month Extension to File New York C-Corporation
tax return -
Form CT-5.1
- Request for
Six-Month Extension to File New York C-Corporation
tax return
(for franchise/business taxes, MTA surcharge, or both) -
Form CT-5.4 - Request for
Six-Month Extension to File New York S Corporation Franchise
Tax Return
For Partnership/Fiduciary
The businesses operating
(as Partnership/Fiduciary) in New York need to file Form IT-370-PF with the state to obtain a
6-month extension of time to file their business income tax return with
the state.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
What are the deadlines to file Form CT-5, CT-5.1 and
IT-370-PF with the state of
New York?
New York General Corporation
Tax Extension
New York State General Business Corporation tax return
Form CT-3
is due within 3 months and 15 days following the end of the corporation
reporting period.
For corporations operating on a calendar year, this deadline is on April 15.
To file an extension for Form
CT-3, apply for an extension using Form CT-5 on or before the same date the business tax return is due.
Form CT-5 grants an automatic
6-month extension of time to
file Form CT-3.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
New York S-Corporation Tax Extension
New York state S-Corporation tax return Form CT-3-S
is due within 2 months and 15 days following the end of the S-Corporation
reporting period.
For S-Corporations operating on a calendar year, this deadline is on March 15.
To file an extension for Form CT-3-S, apply for an extension using
Form CT-5.4 on or before the same date the business tax return is due.
Form CT-5 grants an automatic
6-month extension of time to file
Form CT-3.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
New York Limited Liability / Partnership / Fiduciary
Tax Extension
New York state Partnership tax return Form IT-204, and limited liability Form IT-204-LL is due by the 15th day of the third month after the end of the partnership
reporting period.
New York state Fiduciary tax return Form IT-205 is due by the 15th day of the fourth month after the end of the fiduciary reporting period.
For partnership and Limited Liability business operating on a calendar year, this deadline is on March 15.
For fiduciary business operating on a calendar year, this deadline is
on April 15.
To file an extension for Form IT-204 &
IT-205, apply for an extension using Form
IT-370-PF on or before the same date the partnership/fiduciary tax return is due.
Form IT-370-PF grants an automatic
6-month extension of time to file Form
IT-204 & IT-205.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
How to file New York Corporate Tax
Extension Form?
You can file NY Extension Forms either by paper or
by electronically.
To e-file, visit https://www.tax.ny.gov/online/ to file your NY Tax Extension Form.
How do I pay my balance due along with the New York Business Tax Extension Form?
You can choose to pay your balance due along with your NY business tax Extension by using any one of the
following option:
-
Online services offered by New
York State
(https://www.tax.ny.gov/online/bus.htm). -
Web File to pay estimated tax for corporation (CT-400) and Mandatory First Installment of Estimated Tax for corporations
(CT-300).- Direct debit from your bank account or ACH Credit.
- For partnership returns, you can pay from your bank account, or by
credit card. -
Payment Vouchers - for those who e-filed returns, but want to make payments by check or money order.
- Form CT-200-V, Payment Voucher for those who filed the extension, but want to pay by check or
money order. - Form IT-370-V, Payment Voucher, or Form IT-370-PF, Payment Voucher for Partnerships and Fiduciaries.
- Form CT-200-V, Payment Voucher for those who filed the extension, but want to pay by check or
Where should I mail the extension Form CT-5, Form CT-5.1,
Form CT-5.4 and Form IT-370-PF?
Mail Form CT-5, CT-5.1 and CT-5.4 to the following address
NYS CORPORATION TAX,P.O. BOX 15180,
ALBANY, NY 12212-5180.
Mail Form IT-370-PF with payment to the following address
EXTENSION REQUEST,P.O. BOX 4125,
BINGHAMTON, NY 13902-4125.
Mail Form IT-370-PF without payment to the following address
EXTENSION REQUEST - NR,PO BOX 4126,
BINGHAMTON, NY 13902-4126.