Form IT-370: Application for Automatic Six-Month Extension of Time to File for Individuals

Form IT-370, also known as the "Application for Automatic Six-Month Extension of Time to File for Individuals," is a New York (NY) State tax form used by individuals to request an extra six months to file their New York State income tax return.

What is the Purpose of Form IT-370?

The primary purpose of Form IT-370 is to grant you an automatic extension for filing your NY income tax return (Form IT-201 for residents and Form IT-203 for nonresidents and part-year residents). The standard due date for filing New York state income tax returns is April 15th, just like federal returns. However, with a properly filed Form IT-370, this deadline is extended to October 15th.

Important Note: While the federal government offers a similar extension with Form 4868, New York State does not accept it. You must use the specific IT-370 form for your NY state tax return.

Who Should File Form IT-370?

Here are some common scenarios to consider to file Form IT-370:

Incomplete Records: If you haven't received all your tax documents (like W-2s, 1099s) by the filing deadline.

Complex Tax Situation: If your tax situation is complex and requires additional time to understand or file accurately.

Awaiting Professional Help: If you're waiting for a tax preparer to complete your return and need more time.

How to File Form IT-370?

The process of filing Form IT-370 is relatively simple:

Step 1: Download the Form: Download the latest version of Form IT-370 attached below.

Step 2: Complete the Form: Fill out the form with your personal information, Social Security number, and the type of tax return you're filing (e.g., Form IT-201 for resident income tax return).

Step 3: File on Time: Ensure you mail or electronically submit the completed IT-370 form to the Department of Taxation and Finance by the original tax filing deadline (typically April 15th).

Important Note: While filing Form IT-370 grants you an extension to file, it does not extend the deadline to pay any taxes owed. It's crucial to estimate your tax liability and make a timely payment to avoid penalties and interest.

Does filing Form IT-370 guarantee an extension?

Yes, filing a complete and timely IT-370 form automatically grants you a six-month extension to file your New York state income tax return.

Do I need to estimate my tax liability when filing IT-370?

No, you don't need to calculate your tax liability on the IT-370 form itself. However, you are still responsible for estimating and paying any taxes owed by the original filing deadline.

Can I file Form IT-370 electronically?

Unfortunately, Form IT-370 cannot be filed electronically at this time. You must mail or submit it in person to the Department of Taxation and Finance.

What happens if I miss the deadline to file Form IT-370?

If you miss the original filing deadline (typically April 15th) without filing an extension, you may be subject to late filing penalties and interest charges on any taxes owed.

What if I need more than a six-month extension?

In rare cases, you might require an extension beyond the six months granted by Form IT-370. In such situations, you should contact the Department of Taxation and Finance to discuss your specific circumstances and explore alternative options.