- (1) The department may grant an extension of time for paying any installment of estimated tax required to be paid, in order to avoid the addition to tax imposed under section 685(c) of the Tax Law (see section 185.3 of this Title), without interest. Such extension, however, will only be granted because the taxpayer is seriously ill or for other compelling reasons. A request for an extension of time for paying any installment of estimated tax should be made by letter and mailed to New York State Income Tax, W.A. Harriman Campus, Albany, NY 12227.
- (2) An extension of time for paying any installment of estimated tax will normally be limited to one month and, except in cases of a taxpayer who is outside the United States and Puerto Rico or a taxpayer who intends to claim nonresident status pursuant to section 605(b)(1)(A)(ii) of the Tax Law, no extension will be granted for more than six months.
- (3) An extension of time for paying any installment of estimated tax does not extend the time for paying any other installment. Further, an extension of time for paying any installment of estimated tax does not relieve a taxpayer from liability for any addition to New York State personal income tax, City of New York tax or City of Yonkers tax for an underpayment of an installment payment. For purposes of determining the period of underpayment, the due date of any installment is determined without regard to any extension of time.
(a) Income tax payments.
The department may, apart from any extension of time to file a New York State income tax return, grant a reasonable extension of time for payment of the New York State personal income tax, City of New York tax, and City of Yonkers tax upon receipt of a letter from the taxpayer giving complete information as to the reasons for such taxpayer's inability to make payment of the New York State personal income tax, City of New York tax, and City of Yonkers tax on or before the prescribed due date. However, except as provided in subdivision (b) of this section, where the time for payment of any New York State personal income tax, City of New York tax, and City of Yonkers tax is extended, interest will be added at the rate prescribed by the commissioner (see Part 2393 of this Title) on any balance due from the original due date of the New York State income tax return (determined without regard to any extension of time) to the date of payment.
(b) Estimated tax payments.