Option 1: If you don't owe New York income taxes or anticipate a tax refund by the deadline, you are not required to file for a New York tax extension. However, if you expect a refund, you must file or e-File your New York tax return to receive your refund.
Option 2: If you've eFiled for a federal extension and do not owe New York income taxes or anticipate a tax refund by the deadline, your accepted federal extension will serve as your state extension as well, eliminating the need to mail in Form IT-370.