Form IT-370-PF: New York Extension for Partnerships and Fiduciaries (2025)

Form IT-370-PF is the application New York State partnerships and fiduciaries use to request an automatic six-month extension of time to file their state income tax return. It’s issued by the New York State Department of Taxation and Finance and applies to filers who need extra time to complete Form IT-204 (partnership return) or Form IT-205 (fiduciary return) for tax year 2025.

It’s worth being clear about what this form does and doesn’t do. Filing IT-370-PF gives you more time to submit the paperwork, not more time to pay. If the partnership or fiduciary entity owes New York tax, that payment is still due by the original filing deadline. Missing the payment deadline can trigger interest and penalties even if the extension request itself is accepted.

Who Needs to File This Form

Two groups typically use IT-370-PF:

• Partnerships (including LLCs treated as partnerships for tax purposes) that file Form IT-204 and need more time beyond the standard due date.
• Fiduciaries of estates and trusts that file Form IT-205 and cannot complete the return by the original deadline.

If you’re a corporation rather than a partnership or fiduciary entity, this isn’t the right form — corporate filers use different extension forms altogether. Other states handle this the same way, splitting extension requests by entity type. California, for example, has a similar separation, with corporations using Form FTB 3539 for automatic extension payments rather than a partnership-specific form.

When to File

IT-370-PF must be submitted on or before the original due date of the partnership or fiduciary return. For calendar-year filers, that generally lines up with the standard March or April deadlines New York sets for these entity types. Filing after the original due date defeats the purpose of the extension, since the state won’t grant retroactive relief once the deadline has already passed.

The extension granted through this form is automatic — you don’t need approval from the Department of Taxation and Finance before assuming it’s been accepted. As long as the form is filed correctly and any tax due is paid, the six-month extension applies without further correspondence.

How to Complete Form IT-370-PF

The form asks for basic identifying information: the entity’s name, address, employer identification number, and the tax year for which the extension is being requested. Fiduciaries also need to identify the estate or trust and confirm the type of return being extended.

If there’s a balance due, the form includes a section for reporting the payment amount, which should be submitted along with the extension request. New York accepts payment through its online filing systems as well as by check when mailing a paper form.

Because this is an AcroForm-enabled PDF, you can fill in the fields directly on your computer before printing or submitting electronically, rather than printing a blank copy and writing by hand. This reduces errors in EIN entry and dollar amounts, which are common causes of processing delays.

Where to Get It and Submit It

The official fillable version comes directly from the New York State Department of Taxation and Finance website. Downloading the current-year version matters here — extension forms are updated annually, and using an outdated version can cause processing issues even if the information you enter is accurate.

Entities that operate in multiple states often juggle several extension forms in the same filing season. If your partnership or trust also has California filing obligations, it helps to keep track of parallel processes like the FTB 3577 pending audit deposit voucher or the FTB 3578 voucher for LLCs, since each state has its own deadlines and payment rules that don’t overlap with New York’s.

Once IT-370-PF is filed and any payment is submitted, keep a copy for your records. You’ll want proof of the extension request on hand in case questions come up later about why the partnership or fiduciary return was filed after the original due date.