1. (c) See section 157.3 of this Part for additional extension of time.

(a) Automatic two-month extension of time to file where Federal extension granted.

A taxpayer who qualifies for an automatic extension of two months to file such taxpayer's Federal income tax return, without application, because such taxpayer is a United States citizen or resident who (1) lives outside the United States and Puerto Rico, and whose tax home (within the meaning of section 162[a][2] of the Internal Revenue Code) for Federal income tax purposes is outside the United States and Puerto Rico, or (2) is in the Armed Forces of the United States serving outside the United States and Puerto Rico on the date such taxpayer's Federal income tax return is due, is also entitled to a similar extension of time to file such taxpayer's New York State personal income tax return, as long as such taxpayer attaches to such taxpayer's New York State personal income tax return a statement showing that such taxpayer qualifies for an automatic two-month extension of time to file such taxpayer's Federal income tax return. The time to pay such taxpayer's New York State personal income tax, City of New York tax and City of Yonkers tax is also similarly automatically extended. However, there will be added to such taxpayer's New York State personal income tax, City of New York tax and City of Yonkers tax, interest at the rate prescribed by the Commissioner of Taxation and Finance (see Part 2393 of this Title) on any balance of New York State personal income tax, City of New York tax and City of Yonkers tax due from the due date of such taxpayer's New York State personal income tax return (determined without regard to any extension of time) to the date of payment.

(b) Application for additional four-month automatic extension of time to file.

Where a New York State personal income tax return cannot be filed on or before the end of the automatic two- month extension of time referred to in subdivision (a) of this section, a taxpayer will be allowed an additional four-month extension of time if such taxpayer files an application and makes the required payment of New York State personal income tax, City of New York tax, and City of Yonkers tax on or before the end of such automatic two-month extension of time in accordance with the provisions of section 157.2 of this Part. Interest at the rate prescribed by the commissioner (see Part 2393 of this Title) on any balance of New York State personal income tax, City of New York tax, and City of Yonkers tax will be due from the due date of the New York State personal income tax return (determined without regard to any extension of time) to the date of payment.