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The NY IT-370 form is an application for an automatic six-month extension of time to file income tax returns for individuals in New York State. This form is particularly useful for those who may need additional time to gather their financial information or who are currently outside the country. By submitting the IT-370 on or before the due date of the tax return, taxpayers can ensure they avoid penalties for late filing.

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The NY IT-370 form serves as a crucial tool for individuals seeking an automatic six-month extension to file their New York State income tax returns. Specifically designed for those who may need additional time due to various circumstances, this form must be submitted before the original filing deadline. For instance, if your return is due on April 15, you must file the IT-370 by that date to secure an extension until October 15. Similarly, nonresident aliens have specific deadlines that apply to them, such as June 15, with an extension available until December 15. It's important to note that while the form allows for an extension of time to file, it does not extend the time to pay any taxes owed. Therefore, individuals must estimate their tax liability and submit any necessary payments along with the form. The IT-370 also addresses various special conditions, such as extensions due to the death of a spouse or if the filer is out of the country. Understanding the requirements and deadlines associated with the IT-370 is essential for avoiding penalties and ensuring compliance with New York State tax laws.

Form IT-201: This is the New York Resident Income Tax Return. Like the IT-370, it is used by individuals to report income and taxes owed. However, IT-201 is the actual return, while IT-370 is a request for an extension to file that return.
Form IT-203: This form is for Nonresident and Part-Year Resident Income Tax Returns. Similar to IT-201, it requires reporting of income, but it applies to those who do not reside in New York for the entire tax year. IT-370 can be used to extend the filing time for this form as well.
Form IT-370-P: This is the Application for Automatic Six-Month Extension of Time to File for Partnerships. It serves a similar purpose to IT-370 but is specifically for partnerships, allowing them to extend their filing deadline.
Form IT-370-E: This form is for estates and trusts requesting an extension to file. Like IT-370, it provides additional time for specific entities to file their tax returns.
Form 4868: This is the federal application for an automatic extension of time to file U.S. Individual Income Tax Return. It shares the same purpose as IT-370 but is used for federal tax filings.
Form 7004: This is the federal application for automatic extension of time to file certain business income tax, information, and other returns. Similar to IT-370, it allows businesses to extend their filing deadlines.
Form NYS-1: This is the New York State Withholding Tax Payment Form. While it serves a different purpose, it also requires timely submissions and can involve extensions similar to those requested in IT-370.
Form Y-203: This is the Yonkers Nonresident Earnings Tax Return. Like IT-370, it involves tax filing for individuals, specifically for those earning income in Yonkers.
Form MCTMT: This is the Metropolitan Commuter Transportation Mobility Tax Return. Although it targets a different tax, it also requires timely filing and extensions can be requested similarly to IT-370.
Form IT-201-V: This is the payment voucher for the New York Resident Income Tax Return. While it does not extend the filing time, it is used in conjunction with the IT-201, similar to how IT-370 is used with IT-201 and IT-203.

Department of Taxation and Finance		IT-370
Application for Automatic Six-Month
Extension of Time to File for Individuals (with instructions)

Instructions
General information	income tax returns because you are out of the country (for
Purpose	additional information, see When to file/important dates on the
	back cover of the instructions for the return you are filing) and
File Form IT-370 on or before the due date of the return to get	you need an additional four months to file (October 15, 2021);
an automatic six-month extension of time to file Form IT‑201,	• June 15, 2021, if you are a U.S. nonresident alien for federal
Resident Income Tax Return, or Form IT-203, Nonresident and	income tax purposes and you qualify to file your federal and
Part-Year Resident Income Tax Return.	New York State income tax returns on June 15, 2021, and you
Note: We no longer accept a copy of the federal extension form	need an additional six months to file (December 15, 2021); or
	• July 14, 2021, (if your due date is April 15, 2021) or
in place of Form IT-370.
If you are requesting an extension of time to file using	September 13, 2021 (if you are a nonresident alien and
	your due date is June 15, 2021), if you qualify for a 90-day
Form IT-370, you may still file Form IT-201 or Form IT-203	extension of time to file because your spouse died within
electronically, provided you meet the conditions for electronic	30 days before your return due date and you need additional
filing as listed in the instructions for the forms.	time to file. However, you must file your return on or before
If you have to file Form Y-203, Yonkers Nonresident Earnings	October 15, 2021, if your due date is April 15, 2021, or on or
	before December 15, 2021, if you are a nonresident alien and
Tax Return, the time to file is automatically extended when you
	your due date is June 15, 2021.
file Form IT-370. For more information on who is required to file
Form Y-203, see the instructions for the form.	See Special condition codes on page 2.
We cannot grant an extension of time to file for more than	If you qualify for an extension of time to file beyond six
six months if you live in the United States. However, you	months, you must file Form IT-370 on or before the filing
may qualify for an extension of time to file beyond six	deadline for your return.
months under section 157.3(b)(1) of the personal income tax	How to file
regulations because you are outside the United States and
Puerto Rico, or you intend to claim nonresident status under	Complete Form IT-370 and file it, along with payment for any tax
section 605(b)(1)(A)(ii) of the Tax Law (548-day rule), as
	due, on or before the due date of your return. Use the worksheet
explained in the instructions for Form IT-203 under Additional
	on page 3 to determine if a payment is required.
information. Also see the special condition code instructions for

the return you will be filing (Form IT-201 or Form IT-203).	Payment of tax – To obtain an extension of time to file, you
When to file	must make full payment of the properly estimated tax balances
	due. Payment may be made by check or money order. See
File one completed Form IT-370 on or before the filing deadline	Payment options below.
for your return (extension applications filed after the filing	Penalties
deadline for the return are invalid). Generally, the filing deadline
is the fifteenth day of the fourth month following the close of your	Late payment penalty – If you do not pay your tax liability when
tax year (April 15, 2021, for calendar-year filers).	due (determined with regard to any extension of time to pay),
However, you may file Form IT-370 on or before:	you will have to pay a penalty of ½ of 1% of the unpaid amount
	for each month or part of a month it is not paid, up to a maximum
• June 15, 2021, if you qualify for an automatic two-month
	of 25%. The penalty will not be charged if you can show
extension of time to file your federal and New York State
▼ Detach (cut) here▼	Do not submit with your return.

Department of Taxation and Finance	IT-370
Application for Automatic Six-Month Extension of Time to File for Individuals

Paid preparer? Mark an X in the box and complete the back.............

Your full Social Security number (SSN)	Spouse’s full SSN (only if filing a joint return)

Your first name and middle initial	Your last name

Spouse’s first name and middle initial	Spouse’s last name

Mailing address (number and street or PO box)			Apartment number

City, village, or post office (see instructions)		State	ZIP code

Email:

Enter your 2‑character special condition code

if applicable (see instructions) .................................

Mark an X in the box for each tax that you are subject to:

NYS tax		NYC tax	Yonkers tax	MCTMT
			Dollars
1	.....Sales and use tax
2	Total payment
2	Total payment

Cents

3701200094

Page 2 of 3 IT-370 (2020)

reasonable cause for paying late. This penalty is in addition to the interest charged for late payments.

Reasonable cause will be presumed with respect to the addition to tax for late payment of tax if the requirements relating to extensions of time to file have been complied with, the balance due shown on the income tax return, reduced by any sales or use tax that is owed, is no greater than 10% of the total New York State, New York City, and Yonkers tax, and metropolitan commuter transportation mobility tax (MCTMT) shown on the income tax return, and the balance due shown on the income tax return is paid with the return.

Late filing penalty – If you do not file your Form IT-201 or Form IT-203 when due (determined with regard to any extension of time to file), or if you do not file Form IT-370 on time and obtain an extension of time to file, you will have to pay a penalty of 5% of the tax due for each month, or part of a month, the return is late, up to a maximum of 25%. However, if your return is not filed within 60 days of the time prescribed for filing a return (including extensions), this penalty will not be less than the lesser of $100 or 100% of the amount required to be shown as tax due on the return reduced by any tax paid and by any credit that may be claimed. The penalty will not be charged if you can show reasonable cause for filing late.

Interest

Interest will be charged on income tax, MCTMT, or sales or use tax that is not paid on or before the due date of your return, even if you received an extension of time to file your return. Interest is a charge for the use of money and in most cases may not be waived. Interest is compounded daily and the rate is adjusted quarterly.

Fee for payments returned by banks

The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the returned payment.

Specific instructions

Married taxpayers who:

•file separate returns must complete separate Forms IT-370. Do not include your spouse’s SSN or name on your separate

Form IT-370.

•file a joint Form IT-370 will have the monies paid with that form divided equally between the spouses’ accounts. Both their accounts will be applied to their joint return when they file it.

•file a Form IT-203-C, Nonresident or Part-Year Resident

Spouse’s Certification, do not list the spouse with no New York source income on Form IT-370. If the spouse is listed, the monies paid will be divided between the two accounts. When the return is filed with a Form IT-203-C attached, the account of the spouse with no New York source income will not be applied, unless we receive prior authorization.

Name and address box – Enter your name (both names if filing a joint application), address, and entire Social Security number(s). Failure to provide the entire Social Security number may invalidate this extension or result in monies not being properly credited to your account. If you do not have a Social Security number, enter do not have one. If you do not have a Social Security number, but have applied for one, enter applied for.

Foreign addresses – Enter the information in the following order: city, province or state, and then country (all in the City, village, or post office box). Follow the country’s practice for entering the postal code. Do not abbreviate the country name.

Special condition codes – If you are out of the country and need an additional four months to file (October 15, 2021), enter special condition code E3. If you are a nonresident alien and your filing due date is June 15, 2021, and you need an additional six months to file (December 15, 2021), enter special condition code E4. If you qualified for a 90-day extension of time to file because your spouse died, and you need additional time to file (on or before October 15, 2021, or in the case of

a nonresident alien, on or before December 15, 2021), enter special condition code D9. Also enter the applicable special condition code, E3, E4, or D9 on Form IT-201 or Form IT-203 when you file your return.

Privacy notification

See our website or Publication 54, Privacy Notification.

▼Detach (cut) here▼ Do not submit with your return.

IT-370 (2020) (back)	When completing this section, enter your New York tax preparer registration
Payment options – Full payment must be made by check or money order of	identification number (NYTPRIN) if you are required to have one. If you are
any balance due with this automatic extension of time to file. Make the check	not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one
or money order payable in U.S. funds to New York State Income Tax and	of the specified 2-digit codes listed below that indicates why you are exempt
write the last four digits of your Social Security number and 2020 Income Tax	from the registration requirement. You must enter a NYTPRIN or an exclusion
on it. For online payment options, see our website (at www.tax.ny.gov).	code. Also, you must enter your federal preparer tax identification number
	(PTIN) if you have one; if not, you must enter your Social Security number.

Paid preparers – Under the law, all paid preparers must sign and complete
the paid preparer section of the form. Paid preparers may be subject to civil			Code	Exemption type	Code	Exemption type
and/or criminal sanctions if they fail to complete this section in full.			01	Attorney	02	Employee of attorney

			03	CPA	04	Employee of CPA
▼ Paid preparer must complete (see instructions) ▼	Date:		03	CPA	04	Employee of CPA

			05	PA (Public Accountant)	06	Employee of PA
Preparer’s signature	▼ Preparer’s NYTPRIN		05	PA (Public Accountant)	06	Employee of PA
▼			07	Enrolled agent	08	Employee of enrolled
			07	Enrolled agent	08	Employee of enrolled
Firm’s name (or yours, if self-employed)	▼ Preparer’s PTIN or SSN					agent

			09	Volunteer tax preparer	10	Employee of business
Address	Employer identification number					preparing that
						business’ return
		NYTPRIN	See our website for more information about the tax preparer
		excl. code	See our website for more information about the tax preparer
		excl. code	registration requirements.
Email:			registration requirements.
Email:

3702200094

Worksheet instructions

Complete the following worksheet to determine if you must make a payment with Form IT-370.

If you enter an amount on lines 1, 2, 3, or 4 of this worksheet, mark an X in the appropriate box on the front of this form.

Line 1 – Enter the amount of your New York State income tax liability for 2020 that you expect to enter on Form IT-201, line 46, or Form IT‑203, line 50.

Line 2 – Enter the amount of your New York City income tax liability for 2020 that you expect to enter on Form IT-201, line 54, or Form IT‑203, line 52a.

Line 3 – Enter the amount of your Yonkers income tax liability for 2020 that you expect to enter on Form IT‑201, lines 55, 56, and 57; or Form IT‑203, lines 53 and 54.

Line 4 – Enter the amount of your MCTMT liability for 2020 that you expect to enter on Form IT-201, line 54b, or Form IT-203, line 52c.

Line 5 – Enter the amount of sales and use tax, if any, that you will be required to report when you file your 2020 return. See the instructions for your NYS income tax return for information on how to compute your sales and use tax. Also enter this amount on line 1 on the front of this form.

Line 7 – Enter the amount of 2020 tax already paid that you expect to enter on Form IT-201, line 76, or Form IT-203, line 66 (excluding the amount paid with Form IT-370).

5Sales and use tax due for 2020 (enter this

	amount here and on line 1 on the front)	5.
6	Total taxes (add lines 1 through 5)	6.
7	Total 2020 tax already paid	7.
8	Total payment (subtract line 7 from line 6 and enter this
	amount here and on line 2 on the front). If line 7 is more
	than line 6, enter 0	8.

Note: You may be subject to penalties if you underestimate the balance due.

How to claim credit for payment made with this form

Include the amount paid with Form IT-370 on Form IT-201, line 75, or Form IT-203, line 65.

For more information, see the line instructions for the return you file.

IT-370 (2020) Page 3 of 3

Where to file

If you are enclosing a payment with Form IT-370, mail to:

EXTENSION REQUEST

PO BOX 4125

BINGHAMTON NY 13902-4125

If you are not enclosing a payment with Form IT-370, mail to:

EXTENSION REQUEST–NR

PO BOX 4126

BINGHAMTON NY 13902-4126

Private delivery services

If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury

or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? below for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. See Publication 55 for where to send the form covered by these instructions.

Need help?

Visit our website at www.tax.ny.gov

• get information and manage your taxes online

• check for new online services and features

Telephone assistance
Automated income tax refund status:	518-457-5149
Personal Income Tax Information Center:	518-457-5181
To order forms and publications:	518-457-5431
Text Telephone (TTY) or TDD	Dial 7-1-1 for the
equipment users	New York Relay Service

3703200094

Filling out the NY IT-370 form can be a straightforward process, but many individuals make mistakes that can lead to complications. One common error is failing to submit the form by the due date. The IT-370 must be filed on or before the deadline for the tax return it is intended to extend. If the form is submitted late, the extension request will be invalid, and penalties may apply.

Another frequent mistake involves incorrect or incomplete information in the name and address section. It is crucial to provide both names if filing jointly and to include the full Social Security numbers for both taxpayers. Omitting any part of this information can result in the extension being invalidated or payments not being properly credited to the correct accounts.

Individuals often overlook the requirement to make a payment when filing the IT-370. To qualify for an extension, full payment of any estimated tax due must accompany the form. Failure to include the payment can lead to penalties for late payment, even if the extension is granted.

Some taxpayers mistakenly believe that filing the IT-370 automatically extends their payment due date. This is incorrect. While the form provides additional time to file the return, it does not extend the time to pay any taxes owed. Interest will accrue on any unpaid tax amounts, regardless of the extension.

Lastly, many individuals do not pay attention to the special condition codes. If applicable, these codes must be entered correctly on the form. Misunderstanding the requirements for these codes can lead to confusion and may affect the validity of the extension. Ensuring accurate completion of the IT-370 is essential for a smooth filing experience.

What is the NY IT-370 form?
The NY IT-370 form is an application for an automatic six-month extension of time to file New York State income tax returns for individuals. This form allows taxpayers to extend their filing deadline without incurring penalties, provided they meet specific requirements.
Who should file Form IT-370?
Individuals who need extra time to file their New York State income tax returns should file Form IT-370. This includes U.S. citizens and residents who are out of the country or those who qualify for other extensions. Nonresident aliens may also file this form if they need additional time.
When is the deadline to file Form IT-370?
Form IT-370 must be filed by the due date of your tax return. For most individuals, this is the fifteenth day of the fourth month following the close of the tax year. For example, if your tax return is due on April 15, 2021, you must file Form IT-370 by that date.
Is there a fee associated with filing Form IT-370?
No fee is required to file Form IT-370 itself. However, you must pay any tax due at the time of filing to avoid penalties. If you fail to pay your tax liability when due, you may incur late payment penalties and interest.
What happens if I miss the deadline to file Form IT-370?
If you miss the deadline to file Form IT-370, you will not receive an extension. This means that you may face late filing penalties and interest on any unpaid tax liability. It's essential to file the form on time to avoid these consequences.
Can I file Form IT-370 electronically?
Yes, you can file Form IT-370 electronically if you meet the conditions for electronic filing as outlined in the instructions. However, you must still ensure that you make any necessary tax payments at the same time.
What if I need more than six months to file my tax return?
Generally, individuals living in the United States cannot receive an extension of more than six months. However, if you are outside the U.S. and meet specific criteria, you may qualify for additional time. You will need to file Form IT-370 to request this extension.
Where do I send Form IT-370?
If you are enclosing a payment with your form, mail it to: EXTENSION REQUEST, PO BOX 4125, BINGHAMTON NY 13902-4125. If you are not enclosing a payment, send it to: EXTENSION REQUEST–NR, PO BOX 4126, BINGHAMTON NY 13902-4126.

Misconception 1: The IT-370 form can be submitted at any time.

In reality, the IT-370 form must be filed by the due date of the tax return. Filing it after the deadline will invalidate the extension request.

Misconception 2: Filing the IT-370 form automatically extends the time to pay taxes.

This is incorrect. An extension to file does not extend the time to pay any taxes owed. Full payment of estimated tax balances is required by the original due date to avoid penalties.

Misconception 3: You can use a copy of the federal extension form instead of the IT-370.

This is not permitted. The New York State Department of Taxation and Finance no longer accepts a copy of the federal extension form in place of the IT-370.

Misconception 4: You do not need to provide your Social Security number on the IT-370.

Providing the full Social Security number is essential. Failure to do so may invalidate the extension or lead to misallocation of payments.

It 203 - Taxpayers must enter their adjusted gross income to compute their tax obligations correctly.

How Much Is Ambulance Ride Nyc - Acceptable proof of status for minors includes a birth certificate or court documents.

What Qualifies for a 179 Deduction? - Adjustments to depreciation calculations can affect taxable income variably across different years.

Here are some key takeaways regarding the completion and use of the NY IT-370 form:

Filing Deadline: Submit Form IT-370 by the due date of your income tax return to receive an automatic six-month extension. For most taxpayers, this is typically April 15.
Payment Requirement: To obtain the extension, you must pay any estimated tax due. This payment can be made via check or money order and should accompany the form.
Special Conditions: If you are outside the U.S. or qualify for specific conditions, such as a recent death of a spouse, you may need to enter a special condition code on the form.
Separate Filings for Married Couples: If filing separately, each spouse must complete their own Form IT-370 without including the other’s information. Joint filers can divide payments equally between accounts.
Penalties for Late Filing: If you miss the deadline for filing your return or Form IT-370, penalties may apply. Late filing incurs a penalty of 5% of the tax due for each month the return is late, up to a maximum of 25%.
Where to File: Depending on whether you are making a payment or not, send the completed form to different addresses. Ensure you check the instructions to send it to the correct location.

New York State income tax liability for 2020 .

....New York City income tax liability for 2020

...........Yonkers income tax liability for 2020

MCTMT liability for 2020

Completing the NY IT-370 form is essential for individuals seeking an automatic six-month extension to file their New York State income tax return. Follow these steps carefully to ensure proper submission.

Obtain the NY IT-370 form from the New York State Department of Taxation and Finance website or other authorized sources.
Fill in your full name, including your middle initial, and your Social Security number (SSN) in the designated boxes at the top of the form.
If applicable, enter your spouse's full name and SSN in the respective fields for joint applications.
Provide your mailing address, including apartment number, city, state, and ZIP code.
If you have a special condition code, enter it in the appropriate box.
Mark an "X" in the box next to each tax type you are subject to: NYS tax, NYC tax, Yonkers tax, and MCTMT.
Complete the payment section by entering the total payment amount, if applicable, based on the worksheet provided in the instructions.
Sign and date the form at the bottom. If you used a paid preparer, they must also complete their section.
Mail the completed form to the appropriate address based on whether you are enclosing a payment or not.

After submitting the NY IT-370 form, keep a copy for your records. Ensure you file your actual tax return by the extended deadline to avoid penalties. This extension does not alter your payment due date, so be prepared to meet that obligation as well.

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