New York (NY)
April 15, 2026
October 15, 2026
⚠ Own Form Required
NY — New YorkNew York Personal Income Tax Extension — What You Need to Do
Unlike most states, New York does not automatically honor your federal extension. You must file your own Form IT-370 by April 15, 2026 to get a six-month extension to October 15, 2026 — a copy of your federal extension is not accepted in its place.
New York Extension Checklist — 2026
Two things to handle. Step one is mandatory in New York — there’s no automatic extension based on your federal filing.
April 15, 2026
File Form IT-370 and Pay Any New York Tax Due
File & Pay Online via Individual Online Services
tax.ny.gov/online/ind.htm
File IT-370 and pay electronically in one session.
Form IT-370 with Payment EXTENSION REQUEST
PO Box 4125
Binghamton, NY 13902-4125
An extension doesn’t extend the time to pay — interest still accrues.
October 15, 2026
File Federal + New York Return
File your federal return now and add your New York state return — Form IT-201 for residents — in the same session. NYC and Yonkers taxes are computed on the same form. Your New York extended deadline is October 15.
Start Federal + New York Return →
Secure eFile · Step-by-step guidance · 24/7 support
New York Late Filing & Payment Penalties — What It Costs to Wait
New York charges separate late-filing and late-payment penalties, plus daily-compounded interest that resets every quarter.
| Charge Type | Rate | Cap | Trigger |
|---|---|---|---|
| Failure to File | 5% of unpaid tax per month (or part) | 25% (min. lesser of $100 or 100% of tax if 60+ days late) | No valid IT-370 filed and return not filed by April 15 |
| Failure to Pay | 0.5% of unpaid tax per month (or part) | 25% | Tax not paid by April 15, regardless of extension |
| Interest | 9.5% per year (Q1 2026 rate; compounded daily, reset quarterly) | No cap | Accrues from April 15 on any unpaid balance — cannot be waived |
New York State Extension Details
| Extension Type | Own Form Required (Not Automatic) |
| Original Filing Deadline | April 15, 2026 (for both paper and e-filed returns) |
| Extended Filing Deadline | October 15, 2026 |
| Extension Period | 6 months |
| Extension Form | Form IT-370 — required regardless of federal extension status; a federal extension copy is not accepted in its place |
| Return Form | Form IT-201 (residents); Form IT-203 for nonresidents/part-year residents |
| Federal Extension Required? | No — and having one does not substitute for Form IT-370 |
| Payment Deadline | April 15, 2026 (extension does not extend time to pay) |
| Online Payment Portal | Individual Online Services |
| Form IT-370 Mailing Address (with payment) | Extension Request, PO Box 4125, Binghamton, NY 13902-4125 |
| Return Mailing Address (refund/no payment) | State Processing Center, PO Box 61000, Albany, NY 12261-0001 |
| Return Mailing Address (balance due) | State Processing Center, PO Box 15555, Albany, NY 12212-5555 (include Form IT-201-V) |
| State Agency | New York State Department of Taxation and Finance |
| Failure to File / Failure to Pay Penalty & Interest | 5%/month (cap 25%) failure to file; 0.5%/month (cap 25%) failure to pay; 9.5% annual interest (Q1 2026, adjusted quarterly) |
New York Tax Extension — Frequently Asked Questions
Does a federal extension cover me in New York?
No. New York explicitly does not accept a copy of your federal extension in place of Form IT-370 — you must file New York’s own extension form by April 15, 2026, even if the IRS already granted you extra time.
Do I need to file Form IT-370?
Yes, always, if you want more time to file your New York return — there’s no automatic extension in New York based on federal status alone.
What if I owe New York tax when I request the extension?
Pay what you can by April 15, 2026 when you file Form IT-370, either online through Individual Online Services or by mail. The extension covers filing only, not payment — interest and the failure-to-pay penalty accrue from April 15 regardless.
Does my New York return cover NYC and Yonkers taxes?
Yes. New York City and Yonkers resident income taxes are calculated directly on Form IT-201 — there’s no separate city return for individuals.
Which New York return form do I need?
Form IT-201 if you were a full-year New York resident. Nonresidents and part-year residents use Form IT-203 instead.
Where do I mail my return versus my extension request?
Form IT-370 with payment goes to PO Box 4125 in Binghamton. Completed returns go to the Albany State Processing Center — PO Box 61000 for refunds, PO Box 15555 for balance due — different addresses, so double-check before mailing.
Ready to File? Start Federal + New York
File your federal return and add New York state in the same session. October 15 extended deadline — secure, fast, with live support.