New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 157 - Extensions Of Time › Section 157.2 - Application for automatic extension of time for filing New York State income tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 department will grant an automatic extension of time to file a New York State
					 income tax return beyond the date prescribed for filing the return upon the
					 proper application by the individual, partnership, or fiduciary required to
					 file the return. The length of time of the automatic extension for a New York
					 State individual income tax return is six months. Except as to electing large
					 partnerships allowed an automatic six-month extension for Federal purposes,
					 which shall be allowed an automatic six-month extension for filing their New
					 York State partnership returns, the length of time of the automatic extension
					 for a New York State partnership or fiduciary return is five months. Consistent
					 with section 657 
					 of the Tax Law, the automatic extension may be granted for a different length
					 of time to conform to extensions for comparable Federal forms. The application
					 for an automatic extension must be filed on or before the date prescribed for
					 filing the appropriate return.
(b)
					 The department will set forth in the appropriate forms and instructions the
					 different methods, along with the terms and conditions for each, for
					 individuals, partnerships, and fiduciaries to make proper application for the
					 automatic extension of time to file a New York State income tax return. The
					 methods may include, but are not limited to, the use of the appropriate New
					 York State application form, the corresponding Federal application form,
					 electronic filing, and the department's web site application process.
(c)
(1) In
					 the case of an individual or a fiduciary, the application for automatic
					 extension of time for filing a New York State income tax return must be
					 accompanied by a full remittance of the amounts properly estimated as New York
					 State personal income tax, City of New York tax, and City of Yonkers tax
					 remaining unpaid as of the date prescribed for filing the return. For purposes
					 of this Part, the New York State personal income tax means the amount of New
					 York State personal income tax imposed under article 22 of the Tax Law; the
					 City of New York tax means the City of New York personal income tax imposed
					 under chapter 17 of title 11 of the Administrative Code of the City of New
					 York; and the City of Yonkers taxmeans the City of Yonkers income tax surcharge
					 on residents imposed under article IX of the Codes and Ordinances of the City
					 of Yonkers and the City of Yonkers earning tax on nonresidents imposed under
					 article X of the Codes and Ordinances of the City of Yonkers.
(2) In the case of an individual or a
					 fiduciary, and notwithstanding any other provision of this Title, the
					 application for automatic extension of time for filing the income tax return
					 must be accompanied by a full remittance of any sales and compensating use
					 taxes remaining unpaid as of the date prescribed for filing the income tax
					 return (see part R3 of chapter 62 of the Laws of 2003, as amended by part V of
					 chapter 686 of the Laws of 2003).