1. (1) The Department may grant a reasonable extension of time for filing any New York State income tax return, statement, or other required document or for payment of New York State income tax or estimated tax (or any installment) on such terms and conditions as it may require. However, with the exception of a taxpayer who is outside the United States and Puerto Rico or who intends to claim nonresident status pursuant to the provisions of section 605(b)(1)(A)(ii) of the Tax Law, no such extension shall be for more than six months.
2. (2) To be granted any of the extensions described in paragraph (1) of this subdivision, individuals serving in the Armed Forces of the United States are required to comply with the terms and conditions of this Part. However, section 696 of the Tax Law provides certain individuals who are serving or who have been injured while serving in combat zones, contingency operations where the individual is deployed outside the United States away from the individual's permanent duty station, or qualified hazardous duty areas with additional time to file returns, make payments of tax, and claim any credits or refunds. See section 696 of the Tax Law for more detailed information.
3. (b) An extension of time to file a New York State personal income tax return automatically extends to the same date the time to file a City of New York resident personal income tax return, a City of Yonkers resident income tax surcharge return, and a City of Yonkers nonresident earnings tax return.

Tax Law, § 657(a)

(a)