State of New York
Business Income Tax Extensions

New York Filing Due Date: Corporation tax returns are due by April 15 (for calendar year filers) — or within 3½ months following the end of your reporting period. S Corporation, Partnerships and LLC tax returns are due by March 15 (for calendar year filers) — or within 2½ months following the end of your reporting period

Extended Deadline with New York Tax Extension: New York offers a 6-month extension, which moves C corporation's filing deadline to October 15 (for calendar year filers) and S Corporation, Partnerships and LLC's filing deadlines to September 15.

New York Tax Extension Form: To request a New York extension, file Form CT-5 by the original due date of your return. Note that Form CT-5 must be filed electronically via NY Online Services for Businesses: www.tax.ny.gov/online/bus

New York Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe New York tax, it must be paid by the original deadline to avoid interest and penalties. In fact, you're required to pay your properly estimated tax liability in order to obtain a New York tax extension. You can make an extension payment using Form CT-200-V, or pay electronically through NY Online Services for Businesses: www.tax.ny.gov/online/bus

New York Tax Extension Tips: The State of New York does not accept the Federal tax extension (IRS Form 7004) in place of the state application (Form CT-5).

If you’re unable to file and pay electronically, you may order the paper versions of Form CT-5 and Form CT-200-V by calling the New York State Department of Taxation and Finance at (518) 457-5431.