N.Y. Comp. Codes R. & Regs. tit. 20, § 157.3 – Additional extension of time.

(a) Maximum period of extension of time to file a New York State income tax return. Except as provided in subdivision (b) of this section, the maximum period of extension of time to file a New York State income tax return under the provisions of section 657 of the Tax Law and of this Part is six months. The period of extension is computed from the original due date of the income tax return.
(b) Additional extension of time to file beyond six months.
1. (1) The department may grant an extension of time to file for longer than six months to a taxpayer:
  1. (i) who is outside the United States and Puerto Rico; or
  2. (ii) who intends to claim nonresident status pursuant to section 605(b)(1)(A)(ii) of the Tax Law.
(2) A taxpayer who qualifies under paragraph (1) of this subdivision may make application for an extension of time to file beyond six months from the original due date of the income tax return by making a written request as prescribed in the appropriate forms and instructions.