New York Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your New York business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →New York Business Tax Extension – LLC / Partnership
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request • LLC / PartnershipNew York LLC & Partnership Tax Extension
New York LLCs and partnerships with New York source income file Form IT-204 with the New York State Department of Taxation and Finance, due March 16, 2026. A six-month extension to September 15, 2026 is available and–unlike most New York business entity extensions–the federal Form 7004 extension is accepted by New York for partnership returns, with no separate state extension form required. New York's optional Pass-Through Entity Tax (PTET) allows LLC and partnership members to prepay New York income tax at the entity level for a state tax deduction benefit at the federal level.
How to Extend a New York LLC or Partnership Return
File IRS Form 7004 before March 16, 2026. New York treats the federal extension as valid for Form IT-204 purposes, automatically moving the deadline to September 15, 2026. Pay any New York LLC tax and PTET estimated amounts by March 16, 2026 through the New York Tax Department online payment system or mail to: NYS Tax Department, W A Harriman Campus, Albany, NY 12227. Note that New York City LLCs may also owe the Unincorporated Business Tax (UBT)–confirm any NYC obligations separately.
New York LLC Extension Best Practices
- File IRS Form 7004 before March 16, 2026 to extend the New York Form IT-204 partnership return to September 15, 2026–no separate NY form needed.
- Pay New York LLC tax and any PTET amounts by March 16, 2026 through the NY online payment portal or by mail.
- Verify whether the LLC owes New York City Unincorporated Business Tax and address any NYC filing or payment obligations by March 16, 2026.
- File the completed Form IT-204 with the New York State Department of Taxation and Finance by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New York return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New York return by September 15, 2026
How to Pay
New York requires online payment for tax amounts of $750 or more. Submit electronically via the New York Online Tax Extension Payment portal. For amounts under $750, complete Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your payment.
New York Online Payment Portal
Submit electronically through the New York Online Tax Extension Payment system. Required for all payments $750 and above.
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request by Check
Download Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
W A Harriman Campus
Albany, NY 12227
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
LLC / Partnership Quick Reference
| State Abbreviation | NY |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request |
| Online Payment | New York Online Tax Extension Payment |
| State Agency | New York State Department of Taxation and Finance |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
New York Business Tax Extension – S Corporation
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request • S CorporationNew York S Corporation Tax Extension
New York S corporations file Form CT-3-S with the New York State Department of Taxation and Finance and are subject to New York's franchise tax even under the S election. The CT-3-S is due March 16, 2026, and a six-month extension to September 15, 2026 is available–but unlike the partnership return, New York S corporations must file their own New York extension form (Form CT-5.4) rather than relying solely on the federal Form 7004. Failing to file Form CT-5.4 by March 16, 2026 means the New York S corporation return will be treated as delinquent regardless of any federal extension.
How to Extend a New York S Corporation Return
File New York Form CT-5.4 (Request for Six-Month Extension to File) by March 16, 2026 to extend the CT-3-S return to September 15, 2026. Also file IRS Form 7004 by March 16, 2026 for the federal extension. Pay all New York franchise tax owed by March 16, 2026 through the New York Tax Department online payment system or by mail to: NYS Tax Department, W A Harriman Campus, Albany, NY 12227. New York City S corporations operating within the five boroughs may also owe General Corporation Tax (GCT)–confirm any NYC CT-5.4 or GCT extension filing requirements separately.
New York S Corporation Extension Checklist
- File New York Form CT-5.4 by March 16, 2026–this is required for a valid New York S corporation extension to September 15, 2026, independent of the federal extension.
- Also file IRS Form 7004 by March 16, 2026 to extend the federal S corporation return (Form 1120-S) to September 15, 2026.
- Pay all New York franchise tax owed by March 16, 2026 through the NY online payment portal or by mail.
- File the completed Form CT-3-S with the New York State Department of Taxation and Finance by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New York return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New York return by September 15, 2026
How to Pay
New York requires online payment for tax amounts of $750 or more. Submit electronically via the New York Online Tax Extension Payment portal. For amounts under $750, complete Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your payment.
New York Online Payment Portal
Submit electronically through the New York Online Tax Extension Payment system. Required for all payments $750 and above.
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request by Check
Download Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
W A Harriman Campus
Albany, NY 12227
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
S Corporation Quick Reference
| State Abbreviation | NY |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request |
| Online Payment | New York Online Tax Extension Payment |
| State Agency | New York State Department of Taxation and Finance |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
New York Business Tax Extension – C Corporation
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request • C CorporationNew York C Corporation Tax Extension
New York C corporations are subject to the franchise tax under Article 9-A of the Tax Law, assessed on the highest of four bases: business income, business capital, fixed dollar minimum, or the metropolitan transportation business tax (MTA) surcharge base for businesses in the MTA region. The annual franchise tax return (Form CT-3) is due April 15, 2026, and a six-month extension to October 15, 2026 is available–but New York requires its own separate extension form (Form CT-5) rather than accepting the federal Form 7004 alone for C corporation returns.
Obtaining a New York C Corporation Extension
File New York Form CT-5 and IRS Form 7004 before April 15, 2026. The Form CT-5 extends the CT-3 filing deadline to October 15, 2026. Pay all New York franchise tax owed–including any MTA surcharge–by April 15, 2026 through the New York Tax Department online payment system or mail to: NYS Tax Department, W A Harriman Campus, Albany, NY 12227. C corporations with New York City operations must separately address the New York City General Corporation Tax (GCT); a separate NYC extension may be required.
NY C Corporation Extension Best Practices
- File New York Form CT-5 by April 15, 2026–this is mandatory for a valid NY C corporation extension to October 15, 2026 and cannot be replaced by the federal Form 7004 alone.
- Also file IRS Form 7004 by April 15, 2026 to extend the federal C corporation return (Form 1120) to October 15, 2026.
- Remit all New York franchise tax and MTA surcharge owed by April 15, 2026 through the NY online payment portal or by mail.
- File the completed Form CT-3 with the New York State Department of Taxation and Finance by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New York return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New York return by October 15, 2026
How to Pay
New York requires online payment for tax amounts of $750 or more. Submit electronically via the New York Online Tax Extension Payment portal. For amounts under $750, complete Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your payment.
New York Online Payment Portal
Submit electronically through the New York Online Tax Extension Payment system. Required for all payments $750 and above.
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request by Check
Download Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
W A Harriman Campus
Albany, NY 12227
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
C Corporation Quick Reference
| State Abbreviation | NY |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request |
| Online Payment | New York Online Tax Extension Payment |
| State Agency | New York State Department of Taxation and Finance |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
New York Business Tax Extension – Fiduciary
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request • FiduciaryNew York Fiduciary Tax Extension
New York trusts and estates with New York-source income file Form IT-205 (Fiduciary Income Tax Return) with the New York State Department of Taxation and Finance. The IT-205 is due April 15, 2026, and a six-month extension to October 15, 2026 is available by filing Form IT-370-PF (Application for Automatic Six-Month Extension of Time to File). Form IT-370-PF must be filed by April 15, 2026–New York requires this separate state form and does not accept the federal Form 7004 as a substitute for fiduciary returns.
Requesting a New York Fiduciary Extension
File New York Form IT-370-PF and IRS Form 7004 before April 15, 2026. IT-370-PF extends the IT-205 filing deadline to October 15, 2026. Pay all New York fiduciary income tax with Form IT-370-PF by April 15, 2026 through the New York Tax Department online payment system or mail to: NYS Tax Department, W A Harriman Campus, Albany, NY 12227. New York City residents' trusts may also owe New York City income tax–a separate NYC extension may be required for City purposes.
New York Fiduciary Extension Best Practices
- File New York Form IT-370-PF by April 15, 2026–required for a valid New York fiduciary extension to October 15, 2026; a federal extension alone is insufficient.
- Also file IRS Form 7004 by April 15, 2026 to extend the federal fiduciary return (Form 1041) to October 15, 2026.
- Pay all New York fiduciary income tax with IT-370-PF by April 15, 2026 through the NY online payment portal or by mail.
- File the completed Form IT-205 with the New York State Department of Taxation and Finance by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New York return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New York return by October 15, 2026
How to Pay
New York requires online payment for tax amounts of $750 or more. Submit electronically via the New York Online Tax Extension Payment portal. For amounts under $750, complete Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your payment.
New York Online Payment Portal
Submit electronically through the New York Online Tax Extension Payment system. Required for all payments $750 and above.
Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request by Check
Download Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
W A Harriman Campus
Albany, NY 12227
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
Fiduciary Quick Reference
| State Abbreviation | NY |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | Form CT-5 / CT-5.4 / IT-370-PF | New York State Extension Request |
| Online Payment | New York Online Tax Extension Payment |
| State Agency | New York State Department of Taxation and Finance |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | Interest charged at the New York underpayment rate (generally the federal rate plus 2 percentage points). |
Extended? Your New York Business Return Deadline Is Coming Up.
Work with a U.S.-based CPA or Enrolled Agent who knows New York business taxes – secure upload, upfront pricing, and on-time filing.
Connect with a TaxPro →
Social Media
