Connect with a TaxPro →

New York Business Tax Extension I Fiduciaries Filing Guide

IT-370-PF | Application for Automatic Extension of Time to File for Partnerships and Fiduciaries  ·  Fiduciaries  ·  Business Filing Guide

Overview

New York fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the New York State Department of Taxation and Finance. An extension of time to file requires submitting a state extension request before the original deadline.

Original Filing Deadline

• The original due date for the New York Fiduciaries return is April 15, 2026. File or remit full payment by this date to remain in good standing.
• How to Request a Filing Extension
• To extend your New York Fiduciaries filing deadline, you must submit the state extension form by the original due date of April 15, 2026. If approved, the extended filing deadline is October 15, 2026.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of April 15, 2026 to avoid penalties and interest. Use the New York | Online Tax Extension Payment to pay electronically. For mail-in payments, use IT-370-PF | Application for Automatic Extension of Time to File for Partnerships and Fiduciaries and send to: Extension Request PO Box 4125 Binghamton NY 13902-4125

Late Filing and Payment Penalties

Failure to File: 2% of unpaid tax per month, up to 20%.

Best Practices

• Estimate and pay your New York business tax by April 15, 2026 to avoid interest and penalties.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed New York Fiduciaries return by October 15, 2026.

Final Thoughts

• Unlike states with automatic extensions, New York requires you to proactively request an extension. Submit your request before April 15, 2026 and file your return by October 15, 2026.
• Quick Reference Table
• State Abbreviation
• NY
• State Name
• New York
• Business Entity Type
• Fiduciaries
• Extension Status
• Action Required
• Return Due Date
• April 15, 2026
• Extended Due Date
• October 15, 2026
• Other Information
• New York REQUIRES businesses to eFile their extension on the New York State website at the link below.
• The extension is NOT an extension to pay any taxes you may have due.
• Tax payments are due by the original return due date.
• Online Payment
• New York | Online Tax Extension Payment
• Payment Voucher Form
• IT-370-PF | Application for Automatic Extension of Time to File for Partnerships and Fiduciaries
• State Payment Agency
• New York State Department of Taxation and Finance
• Mailing Address with Payment
• Extension Request PO Box 4125 Binghamton NY 13902-4125
• Failure to File Penalties
• 2% of unpaid tax per month, up to 20%.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your New York return by October 15, 2026

Quick Reference Table

State Abbreviation	NY
State Name	New York
Business Entity Type	Fiduciaries
Extension Status	Action Required
Return Due Date	April 15, 2026
Extended Due Date	October 15, 2026
Other Information	New York REQUIRES businesses to eFile their extension on the New York State website at the link below. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
Online Payment	New York | Online Tax Extension Payment
Payment Voucher Form	IT-370-PF | Application for Automatic Extension of Time to File for Partnerships and Fiduciaries
State Payment Agency	New York State Department of Taxation and Finance
Mailing Address with Payment	Extension Request PO Box 4125 Binghamton NY 13902-4125
Failure to File Penalties	2% of unpaid tax per month, up to 20%.