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New York business tax extension

New York doesn't take the federal extension on its own: extending Form CT-3 takes Form CT-5. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From New York's own forms, instructions and laws, cited below

Does New York accept the federal extension?

New York requires its own request: file Form CT-5, Request for Six-Month Extension to File (Form CT-5.3 for combined groups). A federal extension alone does not extend the New York return.

New York's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form CT-3, General Business Corporation Franchise Tax Return (Form CT-3-A for combined groups)
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
New York requires its own request: file Form CT-5, Request for Six-Month Extension to File (Form CT-5.3 for combined groups). A federal extension alone does not extend the New York return. File Form CT-5 and pay the properly estimated tax and MTA surcharge by the original due date. The estimate must equal last year's tax (for a 12-month year) or at least 90% of this year's tax. Most corporations must request the extension electronically. Up to two more three-month extensions are available on Form CT-5.1.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form CT-5.

S corporations

Return
Form CT-3-S, New York S Corporation Franchise Tax Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
New York requires its own request: file Form CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax Return. A federal extension alone does not extend the New York return. File Form CT-5.4 and pay the properly estimated tax by the original due date. No extension beyond six months is granted.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form CT-5.4.

Partnerships

Return
Form IT-204, Partnership Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
New York requires its own request: file Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries. A federal extension alone does not extend the New York return. File Form IT-370-PF by the original due date. A copy of the federal extension is not accepted in its place.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)

Estates and trusts

Return
Form IT-205, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
New York requires its own request: file Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries. A federal extension alone does not extend the New York return. File Form IT-370-PF and pay any tax owed by the original due date. Most fiduciaries must request the extension electronically. A copy of the federal extension is not accepted in its place.
Extension length
5½ months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-370-PF, with payment.

When a due date in New York falls on a weekend or legal holiday, it moves to the next business day. New York's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. New York's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?

Where are New York's forms and instructions?

On the New York State Department of Taxation and Finance website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the New York return and any New York extension request go to the state.

New York extension FAQ

Does New York accept the federal business tax extension?

New York requires its own request: file Form CT-5, Request for Six-Month Extension to File (Form CT-5.3 for combined groups). A federal extension alone does not extend the New York return. The extension is 6 months. File Form CT-5 and pay the properly estimated tax and MTA surcharge by the original due date. The estimate must equal last year's tax (for a 12-month year) or at least 90% of this year's tax. Most corporations must request the extension electronically. Up to two more three-month extensions are available on Form CT-5.1.

When is the New York Form CT-3 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a New York extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form CT-5.

Does a New York business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. New York needs its own extension request as well.

Sources

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