Form IT-370 is the application the New York State Department of Taxation and Finance uses to grant an automatic extension of time to file a personal income tax return. It applies to Form IT-201, Resident Income Tax Return, and Form IT-203, Nonresident and Part-Year Resident Income Tax Return. It extends the time to file, not the time to pay, so any estimated balance due goes in with the form. On FillingPDF you can fill out the form online and download or print the completed PDF; the Tax Department publishes the original form and its instructions, IT-370-I.
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What is IT-370?
Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals, is the New York State Department of Taxation and Finance form used to get an automatic extension of time to file Form IT-201 or Form IT-203.
Filing it on time and paying the properly estimated balance due gives you an extension of up to six months. For a calendar-year filer whose return is due April 15, 2026, the extended date is October 15, 2026. If you live in the United States, the Tax Department cannot grant more than six months. People outside the United States and Puerto Rico, or who intend to claim nonresident status under the 548-day rule in Tax Law § 605(b)(1)(A)(ii), may qualify for a longer extension.
The form has a front section for your names, Social Security numbers, address, the taxes you are subject to (NYS, NYC, Yonkers, MCTMT), the sales and use tax amount and your total payment. The back holds payment options and the paid preparer section. The IT-370-I instructions add a worksheet for working out your payment.
Things the form is not: a federal extension (the Tax Department will not accept a copy of the federal extension form in its place), and an extension of time to pay. Partnerships and fiduciaries use a different form, IT-370-PF. If you must file Form Y-203, Yonkers Nonresident Earnings Tax Return, filing IT-370 automatically extends that time to file too.
Who needs to file IT-370?
Individuals who cannot file Form IT-201 (Resident Income Tax Return) or Form IT-203 (Nonresident and Part-Year Resident Income Tax Return) by the due date, and who want an automatic extension of time to file, use Form IT-370.
- Married couples filing jointly complete one IT-370 with both names and both full Social Security numbers. The payment is divided equally between the spouses' accounts.
- Married couples filing separate returns each complete a separate IT-370 and leave the spouse's name and SSN off it.
- Nonresident or part-year residents filing Form IT-203-C, Nonresident or Part-Year Resident Spouse's Certification, should not list the spouse who has no New York source income.
- Taxpayers with special deadlines (out of the country, nonresident noncitizens, or a spouse who died within 30 days before the due date) use a special condition code, described under When to file.
Do not use IT-370 for partnership or fiduciary returns; the Tax Department's extension page points those filers to Form IT-370-PF. A federal extension form cannot replace IT-370.
When to file IT-370
File Form IT-370 on or before the filing deadline of your return. Generally that is April 15, 2026 for calendar-year filers. An application filed after the deadline is not accepted and your due date is not extended.
The Tax Department's extension page states that you may no longer get an extension for a 2025 return whose original due date was March 16, 2026 or April 15, 2026, although taxpayers with special filing deadlines may still qualify.
Special cases from the IT-370-I instructions:
- Out of the country with an automatic two-month federal and New York extension: file IT-370 by June 15, 2026 and the return by October 15, 2026 (code E3).
- Nonresident noncitizen with a June 15, 2026 due date: file IT-370 by June 15, 2026 and the return by December 15, 2026 (code E4).
- Spouse died within 30 days before the due date (90-day extension): if the due date is April 15, 2026, file IT-370 by July 14, 2026 and the return by October 15, 2026 (code D9).
You may still e-file Form IT-201 or IT-203 at any time before the extension period ends, if you meet the electronic filing conditions.
Documents you need
- A check or money order payable in U.S. funds to New York State Income Tax, only if your worksheet shows a balance due; write the last four digits of your SSN and "2025 Income Tax" on it.
- Nothing else is attached: the instructions say a copy of the federal extension form will not be accepted in place of Form IT-370.
How to fill out IT-370
Estimate your payment with the worksheet
Use the worksheet in the IT-370-I instructions: enter your expected 2025 NYS, NYC and Yonkers tax, MCTMT (lines 4a-4c) and sales and use tax (line 5), total them on line 6, subtract tax already paid on line 7 and enter the result on line 8. If line 7 is more than line 6, enter 0.
Enter a special condition code
If you qualify, enter the 2-character code in the box on the front: E3 (out of the country, four more months), E4 (nonresident noncitizen, six more months) or D9 (spouse died, 90-day extension). Leave it blank if none applies.
Enter names and full SSNs
Write your first name and middle initial, last name and your full Social Security number. For a joint application add your spouse's name and SSN; for separate returns, complete separate forms and leave your spouse off. If you have no SSN, enter do not have one; if you applied, enter applied for.
Enter your mailing address
Give the number and street or PO Box, apartment number, city, village or post office, state, ZIP code and email. For a foreign address, enter city, province or state and the unabbreviated country in the city box, and the postal code in the ZIP code box.
Mark the taxes you are subject to
Mark an X in the box for each tax you are subject to: NYS tax, NYC tax, Yonkers tax and MCTMT. The instructions say to mark the box for each of worksheet lines 1, 2, 3 and 4c on which you entered an amount.
Enter sales and use tax on line 1
On line 1, enter the sales and use tax you expect to report when you file your 2025 return, in dollars and cents. It is the same amount as worksheet line 5.
Enter your total payment on line 2
On line 2, enter the total payment from worksheet line 8, in dollars and cents. Enter 0 if you owe no payment.
Complete the paid preparer section
If a paid preparer helped you, mark the paid preparer box on the front. The preparer signs and dates the back and enters an NYTPRIN or a 2-digit exclusion code (01 to 10), a PTIN or SSN, the firm's name, address and EIN.
Review, download and detach the form
Check that every entry is legible and that your full SSN is correct. Download or print the completed PDF from FillingPDF, cut on the dotted line, and prepare your check or money order as described under How to submit.
How to submit IT-370
You submit Form IT-370 by mail to the Tax Department in Binghamton, and any payment goes by check or money order with the form or online. The address depends on whether you enclose a payment.
- Mail with a payment: EXTENSION REQUEST, PO BOX 4125, BINGHAMTON NY 13902-4125.
- Mail without a payment: EXTENSION REQUEST–NR, PO BOX 4126, BINGHAMTON NY 13902-4126.
- Check or money order: payable in U.S. funds to New York State Income Tax; write the last four digits of your Social Security number and "2025 Income Tax" on it.
- Online payment: the form refers you to www.tax.ny.gov for online payment options, and the extension page says you can pay on the website or through tax preparation software.
- Private delivery services: see Publication 55, Designated Private Delivery Services.
Cut the form on the dotted line before filing, and do not submit it with your return. Questions go to the Personal Income Tax Information Center at 518-457-5181. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form IT-370 after the filing deadline for your return; the application is not accepted and the due date is not extended.
- Sending a copy of the federal extension form instead of Form IT-370; the Tax Department does not accept it and your due date is not extended.
- Entering only the last four digits of your Social Security number; the full SSN is required or the extension may be invalidated and your payment misapplied.
- Treating the extension as more time to pay; you must pay the properly estimated balance, and interest is charged on tax not paid by the due date.
- Including your spouse's name or SSN on a separate IT-370 when you file separate returns.
- Mailing a payment to the PO Box 4126 "NR" address, or a request without payment to PO Box 4125; the two addresses depend on whether you enclose a payment.
- Completing the form in red ink; the instructions say to use black ink and never red.
- Forgetting to enter special condition code E3, E4 or D9 on Form IT-201 or IT-203 when you file the return.
- Leaving the paid preparer section incomplete; preparers must sign and fill it in, including an NYTPRIN or exclusion code.
Frequently asked questions
What is Form IT-370?
Form IT-370 is the New York State Department of Taxation and Finance application for an automatic six-month extension of time to file Form IT-201 or Form IT-203. It extends the time to file only; any estimated balance due must still be paid with it.
Does Form IT-370 give me more time to pay my New York tax?
No. To get the extension you must pay the properly estimated balance due by the return's due date. Interest is charged on tax not paid by then, and a late payment penalty may apply unless you show reasonable cause.
Can I send my federal extension instead of Form IT-370?
No. The Tax Department will not accept a copy of the federal extension form in place of Form IT-370, and your due date will not be extended. File IT-370 on or before the due date of your New York return.
Do I file IT-370 if I owe no tax?
Complete the worksheet in the IT-370-I instructions to see whether a payment is required. If you request the extension without enclosing a payment, mail the form to EXTENSION REQUEST–NR, PO BOX 4126, BINGHAMTON NY 13902-4126.
Where do I mail Form IT-370?
With a payment, mail it to EXTENSION REQUEST, PO BOX 4125, BINGHAMTON NY 13902-4125. Without a payment, use EXTENSION REQUEST–NR, PO BOX 4126, BINGHAMTON NY 13902-4126. For private delivery services, see Publication 55.
What do special condition codes E3, E4 and D9 mean?
E3 is for people out of the country who need four more months (to October 15, 2026). E4 is for nonresident noncitizens with a June 15, 2026 due date who need six more months. D9 is for taxpayers whose spouse died and who need time past the 90-day extension.
Should married taxpayers file one IT-370 or two?
File one joint IT-370 if you file a joint return, with both names and full SSNs; the payment is split equally between your accounts. If you file separate returns, each spouse completes a separate IT-370 without the other's name or SSN.
What happens if I file IT-370 after the deadline?
The Tax Department will not accept the application and will not extend your due date. A late filing penalty may then apply to your return, unless you show reasonable cause for filing late.
Can I fill out Form IT-370 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept your payment; you mail it to the Tax Department yourself.
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