N.Y. Comp. Codes R. & Regs. tit. 20, § 157.2 – Application for automatic extension of time for filing New York State income tax returns.

(a) The department will grant an automatic extension of time to file a New York State income tax return beyond the date prescribed for filing the return upon the proper application by the individual, partnership, or fiduciary required to file the return. The length of time of the automatic extension for a New York State individual income tax return is six months. Except as to electing large partnerships allowed an automatic six-month extension for Federal purposes, which shall be allowed an automatic six-month extension for filing their New York State partnership returns, the length of time of the automatic extension for a New York State partnership or fiduciary return is five months. Consistent with section 657 of the Tax Law, the automatic extension may be granted for a different length of time to conform to extensions for comparable Federal forms. The application for an automatic extension must be filed on or before the date prescribed for filing the appropriate return.
(b) The department will set forth in the appropriate forms and instructions the different methods, along with the terms and conditions for each, for individuals, partnerships, and fiduciaries to make proper application for the automatic extension of time to file a New York State income tax return. The methods may include, but are not limited to, the use of the appropriate New York State application form, the corresponding Federal application form, electronic filing, and the department's web site application process.
1. (1) In the case of an individual or a fiduciary, the application for automatic extension of time for filing a New York State income tax return must be accompanied by a full remittance of the amounts properly estimated as New York State personal income tax, City of New York tax, and City of Yonkers tax remaining unpaid as of the date prescribed for filing the return. For purposes of this Part, the New York State personal income tax means the amount of New York State personal income tax imposed under article 22 of the Tax Law; the City of New York tax means the City of New York personal income tax imposed under chapter 17 of title 11 of the Administrative Code of the City of New York; and the City of Yonkers taxmeans the City of Yonkers income tax surcharge on residents imposed under article IX of the Codes and Ordinances of the City of Yonkers and the City of Yonkers earning tax on nonresidents imposed under article X of the Codes and Ordinances of the City of Yonkers.
2. (2) In the case of an individual or a fiduciary, and notwithstanding any other provision of this Title, the application for automatic extension of time for filing the income tax return must be accompanied by a full remittance of any sales and compensating use taxes remaining unpaid as of the date prescribed for filing the income tax return (see part R3 of chapter 62 of the Laws of 2003, as amended by part V of chapter 686 of the Laws of 2003).
(c)
(d) Any automatic extension of time for filing a New York State income tax return granted under this section will not operate to extend the time for the payment of any New York State personal income tax, City of New York tax, City of Yonkers tax, or sales and compensating use taxes due on the return. (However, see section 157.5 of this Part for extension of time for payment of New York State personal income tax, City of New York tax, and City of Yonkers tax. Also, see section 2392.1 of this Title for provisions relating to the presumption of reasonable cause for purposes of not imposing the late payment addition to tax.)
(e) Except in undue hardship cases, the department will not grant an extension of time to file a New York State income tax return unless the provisions for application set forth both in this section and in the appropriate forms and instructions have been met.