New York - State Tax Extensions

Individuals and corporations  •  Individual automatic, corporate requires payment
Individual: Form IT-370Corporate: Form CT-5Both 6 months
← Extension Guide home

An extension to file is not an extension to pay tax.

New York requires its own extension request in every case - a federal extension does not automatically extend a New York filing deadline. Individuals file Form IT-370; corporations file Form CT-5 and must include a properly estimated tax payment.

Individuals - Form IT-370

Get the form: Download Form IT-370 (PDF, tax.ny.gov)  •  Form IT-370 instructions (tax.ny.gov)
ItemDetail
FormIT-370, Application for Automatic Six-Month Extension of Time to File for Individuals
Original due dateApril 15, 2026
Extended due dateOctober 15, 2026 (6 months)
Must be filed byThe original due date - a late-filed IT-370 is not valid
Extends payment deadlineNo - tax is still due by the original date
AuthorityN.Y. Tax Law §657

Corporations - Form CT-5

File the request: Apply for a corporation tax extension (ny.gov)  •  Form CT-5 instructions (PDF, tax.ny.gov)
ItemDetail
FormCT-5, Request for Six-Month Extension to File
AutomaticNo - requires a properly estimated tax payment with the request
Length6 months
Payment requirementProperly estimated tax must be paid with the extension request to avoid penalty
AuthorityN.Y. Tax Law §1085
New York's extension window is date-sensitive: an IT-370 or CT-5 is only valid if submitted on or before the original due date of the return. There is no retroactive extension once the original deadline has passed.
Related
All StatesBack to the states hub Federal Form 4868Individual federal extension Federal Form 7004Business federal extension PTET ExtensionPass-through entity elective tax extension rules Master MatrixEvery jurisdiction, one table
Authority: N.Y. Tax Law §657 (individual extension); N.Y. Tax Law §1085 (corporate franchise tax extension). Sources: tax.ny.gov/pit/file/ext.htm; tax.ny.gov/forms/current-forms/it/it370i.htm; ny.gov/services/apply-extension-time-file-corporation-tax-return.
This page is for informational purposes only and is not legal, tax, or accounting advice. No professional relationship is created by using this site. Tax law and guidance change; verify against current primary authority before acting. Full disclaimer.
a tk.cpa resource tk.cpa