New York Form IT-370 — Application for Automatic Six-Month Extension of Time to File for Individuals

Get the blank Form IT-370 (PDF)  ·  Checked line by line against the official New York form, last verified September 29, 2026  ·  How we verify

What is Form IT-370?

New York asks for a simple application and a payment estimate. If the estimate is a reasonable one, you get up to six more months to assemble a complete return without a late-filing penalty. What you do not get is any extra time to pay: interest runs from the original due date on any tax you did not pay, even with an approved extension.

The extension can also be requested online through the Tax Department’s website. The paper form has a payment section on the front and a paid preparer section on the back, and the worksheet in Form IT-370-I tells you whether a payment is required at all.

Who Must File Form IT-370?

Anyone who cannot file Form IT-201 or Form IT-203 by the original due date can file IT-370 to request the automatic extension. The instructions list special cases:

• Living outside the United States and Puerto Rico on the due date and needing four extra months beyond the automatic two: file IT-370 by June 15, 2026, and the return is due October 15, 2026. Enter special condition code E3.
• Nonresident noncitizens with a June 15 due date: file IT-370 by June 15, 2026 and the return by December 15, 2026, using code E4.
• A spouse who died within 30 days before the due date: a 90-day extension applies, and IT-370 must be filed by July 14, 2026; enter code D9.

If you owe Yonkers nonresident earnings tax on Form Y-203, filing IT-370 extends that return automatically as well. You do not need IT-370 if you are certain you will file on time.

How to File Form IT-370

• Complete the payment worksheet in the instructions to determine whether a payment is required.
• Fill in Form IT-370 with your full Social Security number (and your spouse’s for a joint application), name, address and the special condition code if it applies.
• Mark the box for each tax you are subject to: New York State, New York City, Yonkers or MCTMT.
• Enter your sales and use tax on line 1 and your total payment on line 2.
• Pay with the application. Use a check or money order payable to New York State Income Tax with the last four digits of your Social Security number and “2025 Income Tax”, or use online payment options on the Tax Department’s website.
• Paid preparers must complete the back of the form.

When Is Form IT-370 Due?

File IT-370 on or before the return’s due date, April 15, 2026 for calendar-year 2025 returns. An accepted extension moves the filing date to October 15, 2026. If you are extended and filing electronically, you can still e-file IT-201 or IT-203 any time before the extension ends. Because 2025 IT-370 applications are now late for most people, anyone still needing time should check the special cases above or file the return as soon as possible.

Where to Mail Form IT-370

• With a payment: Extension Request, PO Box 4125, Binghamton NY 13902-4125.
• Without a payment: Extension Request-NR, PO Box 4126, Binghamton NY 13902-4126.

How to Complete Form IT-370 Line by Line

Top of the Form — Identification and Taxes You Owe

Enter your entire Social Security number; a missing number can invalidate the extension and prevent the payment from being applied. For a joint application, enter both names and Social Security numbers. Separate applications are needed if you file separate returns, and you must not list your spouse’s name or number on those. Mark an X for each tax you are subject to and enter a special condition code if it applies. Enter do not have one or applied for if you have no Social Security number.

Payment Worksheet — Lines 1–8

Use the worksheet in the instructions to estimate what you owe: line 1 is your 2025 New York State tax (the amount you expect on IT-201 line 46 or IT-203 line 50); line 2 is New York City tax; line 3 is Yonkers tax; lines 4a to 4c are MCTMT for Zone 1 and Zone 2; and line 5 is sales and use tax you will report on your return. Line 6 adds them. Line 7 subtracts tax already paid, such as withholding and estimated payments (excluding what you pay with IT-370). Line 8 is your total payment, or 0 if line 7 is larger.

Form Lines 1 and 2 — Sales and Use Tax and Total Payment

Enter the sales and use tax from worksheet line 5 on line 1 of the form, and the total payment from worksheet line 8 on line 2. If you underestimate the balance due, you may be subject to penalties.

Crediting the Payment on Your Return

When you file your return, include the amount paid with IT-370 in line 75 of Form IT-201 or line 65 of Form IT-203, with your estimated tax payments. If you enter a special condition code on the extension, enter it on the return too.

Common Mistakes to Avoid

• Filing the federal extension instead. New York will not accept it and your due date is not extended.
• Filing after the deadline. A late IT-370 is not accepted at all.
• Sending no payment. An extension requires full payment of the properly estimated balance; interest still runs from April 15.
• Leaving out the full Social Security number. It can invalidate the extension.
• Underestimating the balance. Penalties may apply to the shortfall.
• Forgetting to claim the payment. It goes on line 75 of IT-201 or line 65 of IT-203.
• Listing a spouse on separate applications. Separate returns need separate IT-370s without the other spouse’s name or number.

Frequently Asked Questions

How long is the New York extension? Six months. For calendar-year 2025 returns, the new due date is October 15, 2026.

Do I need to pay to get the extension? Yes, you must pay the properly estimated tax due to obtain the extension.

Does an extension stop interest? No. Interest runs from the original due date on any unpaid amount.

Can I e-file my return while I am on extension? Yes, any time before the extension ends.

Is there a separate extension for New York City? No. The same IT-370 covers New York State, New York City, Yonkers and MCTMT.

Which return is extended? Form IT-201 or IT-203, and Form Y-203 if you owe Yonkers nonresident earnings tax.

Final Review Before Filing

• Original due date has not passed.
• Worksheet completed and total payment entered on line 2.
• Full Social Security number(s) on the form.
• Special condition code entered if you are abroad, a nonresident noncitizen or a surviving spouse.
• Check or money order made payable to New York State Income Tax with last four digits and “2025 Income Tax”.
• Mailed to PO Box 4125 with a payment or PO Box 4126 without.
• Payment later claimed on IT-201 line 75 or IT-203 line 65.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.