New York

State of New York Business Income Tax Extensions

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General Instructions

New York C-Corporation Tax Extensions

New York State C-Corporation tax returns (Form CT-3) are due within 3½ months following the end of your reporting period. For calendar year filers, this deadline is April 15. If you cannot file by that date, you can apply for a New York tax extension.

A New York State business extension will give a corporation 6 additional months to file its return.

To apply for a New York C-Corporation tax extension, use New York Form CT-5 (Request for Six-Month Extension to File). You must file Form CT-5 and pay your estimated New York tax balance by the original deadline of your return (April 15) in order for your extension to be approved. To make an extension payment, use New York Form CT-200-V (Payment Voucher for E-Filed Corporation Tax Returns and Extensions).

New York State allows for additional extensions beyond the initial 6 month extension with the filing of Form CT-5.1. A corporation taxable under Article 9 with a valid three-month extension is limited to three additional three-month extensions. A corporation taxable under Article 9-A (C-Corps), 13 (Miscellaneous Corps), or 33 (Insurance Companies) with a valid six-month extension is limited to two additional three-month extensions. A separate Form CT-5.1 is required for each additional three-month extension.

New York S-Corporation Tax Extensions

New York S-Corporation tax returns (Form CT-3-S) are due within 2½ months following the end of your reporting period. For calendar year filers, this deadline is March 15. To apply for a New York S Corporation tax extension, file Form CT-5.4 (Request for Six-Month Extension to File New York S Corporation Franchise Tax Return).

Please note that New York State S-Corporations may not use Form CT-5.1 to request an additional extension of time beyond six months. New York does not grant S-Corp extensions beyond the 6 month initial extension.

New York Limited Liability Company Tax Extensions / New York Partnership Tax Extensions

New York Limited Liability Companies (LLC's) are treated as partnerships. File New York Form IT-204 by the 15th day of the 3rd month following the close of your tax year.  If you are unable to file your New York Partnership Return on time you may apply for a New York Partnership tax extension (LLC's) by filing New York Form IT-370-PF. LLC's that have made an S corporation election for federal income tax purposes are treated as S Corporations in New York. and should file New York Form CT-5.4 as described above. 

Note that most corporations are required to file their New York tax extension electronically through the Department of Taxation and Finance. If you cannot file electronically, you can call (518) 457-5431 to request paper versions of Form CT-5 and Form CT-200-V. To e-file your extension and e-pay your estimated tax, go to New York’s Online Services for Businesses: www.tax.ny.gov/online/bus

A tax extension does not give you more time to pay your New York tax due. To avoid interest and penalties, your state tax balance must be paid by the original deadline (March 15).

For more information, please visit the New York State Department of Taxation and Finance website: www.tax.ny.gov

New York State Income Tax Extension Forms

 

Form CT-5, Instructions (Request for Six-Month Extension to File): www.tax.ny.gov/pdf/current_forms/ct/ct5i.pdf

Form CT-5 (Request for Six-Month Extension to File): Must be filed electronically through the NY Department of Taxation and Finance website, or you can call to request a paper version

Form CT-200-V (Payment Voucher for E-Filed Corporation Tax Returns and Extensions): Must be filed electronically through the NY Department of Taxation and Finance website, or you can call to request a paper version