Apply for an extension of time to file an income tax return
The April 15, 2020, due date has been extended to July 15, 2020, for New York State personal income tax and corporation tax returns originally due on April 15, 2020. If you are unable to file your 2019 return by July 15, 2020, you can request an automatic extension to file your return. Your return will be due on October 15, 2020 (September 30, 2020, for fiduciary returns), if the extension request is filed by July 15, 2020, and you properly estimate and pay your 2019 tax liability with your extension request. See N-20-2, Announcement Regarding Relief from Certain Filing and Payment Deadlines due to the Novel Coronavirus, COVID-19.
If you cannot file on time, you can request an automatic extension of time to file the following forms:
- Form IT-201, Resident Income Tax Return
- Form IT-203, Nonresident and Part-Year Resident Income Tax Return
- Form IT-203-GR, Group Return for Nonresident Partners, Note: Group agents must enter the special identification number assigned to the partnership (i.e., group ID 80081XXXX) in the Full Social Security number field.
- Form IT-204, Partnership Return
- Form IT-205, Fiduciary Income Tax Return
When to file
You must file your extension request on or before the filing deadline of your return.
You may no longer get an extension of time to file a 2019 income tax return if your original filing due date was March 16, 2020, or April 15, 2020.
However, taxpayers with special filing deadlines may be able to get an extension of time to file their 2019 income tax returns.
An extension request filed after the filing deadline for your return will be invalid.
|Filer||Return||2019 Filing Deadline for Calendar Year Filers||Length of Extension||Extended Due Date|
|Individual||Form IT-201, IT-203, or IT-203-GR||April 15, 2020||6 months||October 15, 2020|
|Partnership||Form IT-204||March 16, 2020||6 months||September 15, 2020|
|Fiduciaries||Form IT-205||April 15, 2020||5 1/2 months||September 30, 2020|
Payment of tax
You must make full payment of the properly estimated tax balance due when you request your extension of time to file.
- Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals
- Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries