Form IT-370: New York Automatic Six-Month Extension for Individual Tax Filers (2025)

Form IT-370 is the document New York State residents and nonresidents use to request an automatic six-month extension of time to file their personal income tax return. It doesn’t extend the time to pay any tax owed, but it does give filers extra breathing room to gather documents, finish calculations, or wait on missing tax forms before submitting a complete New York State return.

The New York State Department of Taxation and Finance issues this form each year, and the version discussed here applies to tax year 2025 returns. If you normally file Form IT-201 (resident) or IT-203 (nonresident/part-year resident) and you know you won’t make the April deadline, IT-370 is the form that keeps you in good standing while you finish your paperwork.

Who Needs to File Form IT-370

Anyone who cannot file their New York personal income tax return by the original due date should submit this form. That includes taxpayers waiting on K-1 schedules, those still reconciling itemized deductions, and people who need more time after amending federal figures. It’s also common among filers claiming credits that require extra documentation, such as those working through Form IT-272 for college tuition credits or reviewing eligibility for other state-specific credits before finalizing their return.

Married couples filing jointly generally submit one IT-370 covering both spouses. If one spouse has separate liability concerns—for example, situations involving Form IT-280 for nonobligated spouse allocation—the extension request itself still applies to the joint return, but each spouse should keep track of how any refund or liability will eventually be split.

When to Use It and Key Deadlines

Form IT-370 must be filed on or before the original due date of your New York return, which typically falls on the same day as the federal deadline in mid-April. Filing this form grants an automatic six-month extension, pushing the New York filing deadline to mid-October. There’s no need to explain why you need more time—the extension is automatic once the form is properly submitted and any estimated tax due is paid.

This is the part many filers overlook: IT-370 extends the time to file, not the time to pay. If you expect to owe state tax, you’re required to estimate that amount and pay it with the extension request. Failing to pay a reasonable estimate can result in penalties and interest even though your filing extension was accepted.

How to Fill Out and Submit the Form

The 2025 version of Form IT-370 is an AcroForm, meaning you can fill it out digitally on your computer before printing or submitting it electronically through approved e-file software. The form asks for basic identifying information—name, address, Social Security number—along with your estimated total tax liability, payments already made through withholding or estimated taxes, and the balance due with the extension.

Most tax preparation software supports electronic filing of IT-370 directly, which is the fastest and most reliable method. If you prefer paper filing, download the official PDF from the Department of Taxation and Finance, complete it using a PDF reader that supports fillable fields, and mail it according to the instructions printed on the form along with a check or money order if payment is due.

Keep a copy of the confirmation or the mailed form for your records. Some filers also use this extension period to review whether they qualify for smaller credits they might have missed, such as the organ donation credit under Form IT-269, since the extra months give more time to review eligibility requirements carefully.

Once the extended deadline arrives in October, your completed IT-201 or IT-203 return is due, along with any remaining balance not covered by the estimated payment made with IT-370. Missing that extended deadline eliminates the benefit of filing the extension in the first place, so it’s worth marking the new date on your calendar as soon as the extension is submitted.