An extension to file is not an extension to pay tax.
New York City does not have a separate personal income tax return - NYC resident tax is computed and filed on the New York State return (Form IT-201 or IT-203), so an individual who extends the state return with Form IT-370 automatically extends the NYC portion of the liability with it. There is no standalone NYC individual extension form. Businesses subject to NYC's own taxes (General Corporation Tax, Business Corporation Tax, Unincorporated Business Tax) file Form NYC-6 for an automatic 6-month extension, provided a properly estimated tax is paid by the original due date; the NYC Department of Finance may grant up to two further 3-month extensions for good cause.
| Item | Detail |
|---|---|
| Individual NYC tax | Computed on the NY State resident/nonresident return - extended automatically by filing state Form IT-370; no separate NYC form |
| Business extension form | NYC-6 (Application for Automatic Extension), for General Corporation Tax, Business Corporation Tax, and Unincorporated Business Tax filers |
| Extension length | Automatic 6 months for businesses; up to two additional 3-month extensions available for good cause |
| Payment condition | A properly estimated tax must be paid with Form NYC-6 by the original due date - the extension is for filing only |
| Authority | NYC Rules (title 19, ch. 11) implementing N.Y.C. Admin. Code §11-605(1) |