Income Tax - Filing due date

Filing Deadline
File your return as soon as you can after January 1, 2005, but not later than the filing deadline, April 15, 2005. If you file late, you may have to pay penalties and interest. 

Extension of time to file
If you know that you cannot meet the filing deadline, ask for an extension of time by filing New York State Form IT-370, Application for Automatic Extension of Time to File for Individuals. The time to file will be automatically extended for four months if you file Form IT-370 on time and pay any tax you owe with it.

Extension requests may also be filed online; access the Tax Department’s Web site for information or to submit an extension request.

If you expect to receive a refund or anticipate having no amount of New York State, New York City, or Yonkers income tax, or no sales or use tax remaining unpaid as of the due date of the return, we will accept a copy of federal Form 4868 Application for Extension to File U.S. Individual Income Tax Return, filed on or before the due date of the return.  Attach another copy to your return when you file it. Write New York State Copy at the top of the federal form.

If you are enclosing a payment with your extension request, mail Form IT-370 with your payment to:
Extension Request 
PO Box 4125
Binghamton, NY 13902-4125*

If the balance due with your extension request is 0, or if you intend to pay by credit card, mail Form IT-370 (or the copy of your federal Form 4868) to:
Extension Request - NR
PO Box 4126
Binghamton, NY 13902-4126*

*If you use a private delivery service to file your extension, use the Private delivery services address shown in the instructions for filing Form IT-370.

When you file, you must use Form IT-201; you cannot file Form IT-100 or Form IT-200.
If you qualify for an automatic two-month extension of time to file your federal income tax return because (1) you are a U.S. citizen or resident and live outside the U.S. and your main place of business or post of duty is outside the U.S. and Puerto Rico or (2) you are in the military service outside the U.S. and Puerto Rico when your 2004 return is due, you are entitled to a similar two-month automatic extension to file your New York income tax return. The time to pay your New York State, New York City and city of Yonkers income tax, and any New York State or local sales or use tax is similarly automatically extended. You must attach to your New York State return a statement showing that you qualify for the federal automatic two-month extension. If you cannot file on or before the end of this automatic two-month extension, file Form IT-370 and pay any tax due with it to receive an additional two months to file. If you still need more time, you must file Form IT-372, Application for Additional Extension of Time to File for Individuals.

If you are serving or did serve in a combat zone or certain other designated areas, you may qualify for additional extensions of time to file your return.  For more information on extensions of time to file and other tax relief for military personnel, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans - Coming Soon.