New York Personal Tax Extension Guide

Form IT-370  ·  Individual Income Tax  ·  Personal Filing Guide

New York State does not honor the federal IRS extension. New York residents who need additional time to file their personal income tax return must file Form IT-370 (Application for Automatic Six-Month Extension of Time to File for Individuals) directly with the New York State Department of Taxation and Finance. Form IT-370 can be filed online or by mail and must be submitted by April 15, 2026.

New York's extension is for filing only. If you have not paid 100% of your New York tax liability and do not file a New York return or extension by April 15, 2026, you will be subject to both the late payment and late filing penalties simultaneously. To avoid all penalties, file Form IT-370 by April 15 and pay your full New York tax liability by the same date.

• Online (Credit Card): Visit www.tax.ny.gov and click "Make a payment." American Express, Discover, MasterCard, and Visa accepted. A convenience fee applies. Save the confirmation number as proof of payment.
• Online (ACH Debit): Also available at www.tax.ny.gov via the "Make a payment" link.

To file Form IT-370 by mail with payment, send to:
Extension Request
P.O. Box 4125
Binghamton, NY 13902-4125

New York's failure-to-file penalty is 5% of unpaid tax per month, up to 25%. The failure-to-pay penalty is 0.5% per month, also capped at 25%. Not filing Form IT-370 by April 15 triggers both penalties on any unpaid balance—making timely filing of IT-370 essential even if you cannot pay the full amount.

• Do not rely on your federal Form 4868—New York requires its own Form IT-370 filed separately.
• File Form IT-370 online at tax.ny.gov by April 15, 2026, to secure your extension to October 15.
• Pay your full New York tax liability by April 15 to avoid all penalties and interest.
• Save your confirmation number from any online payment as proof of timely payment.

New York's extension process requires action—the federal extension doesn't apply here. File Form IT-370 and pay your full liability by April 15, 2026. Use tax.ny.gov for fast, secure online filing and payment, and file your return by October 15, 2026.

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