CT-5.1: Request for Additional Extension of Time to File (for franchise/business taxes, MTA surcharge, or both) (2024)
New York · NY DTF · Used for tax years 2024
Form CT-5.1 requests an additional extension of time to file New York franchise or business tax returns, associated metropolitan transportation business tax (MTA surcharge) returns, or both. It identifies the returns covered by the request and asks for a detailed explanation of w
Who files this form
Form CT-5.1 is used to request additional time to file the franchise/business tax returns, MTA surcharge returns, or both listed on the form under Tax Law Articles 9, 9-A, 13, and 33.
If you file more than one type of tax return, you must file a separate extension form for each type.
Combined groups typically file one Form CT-5.1. However, a corporation becoming a member of a new combined group or being added to an existing group for the tax year must also file Form CT-5.1 separately.
What you'll need
Have the following information ready to complete the form:
- Corporation’s legal name, trade name or DBA, EIN, file number, mailing address, and business telephone number.
- Tax period beginning and ending dates.
- State or country of incorporation and date of incorporation. Foreign corporations also enter the date they began business in New York State.
- The return or returns for which you are requesting additional time.
- A detailed explanation of why you need additional time to file.
- The authorized person’s name, title, signature, email address, telephone number, and date.
If you must file separately because you are joining a combined group, you also need the EIN of the group’s designated agent for CT-3-A filers or parent for CT-33-A filers.
Common mistakes
- Leaving the tax period blank. All filers must enter the beginning and ending dates.
- Checking only one box when requesting both extensions. Mark both boxes when requesting additional time for a state tax return and its associated MTA surcharge return of the same type.
- Using one extension form for different return types. A separate extension form is required for each tax return type.
- Overlooking the separate filing requirement when joining a combined group. Complete the business information section and line A, then mark line B for a new group or line C for an existing group.
- Omitting the designated agent’s or parent’s EIN on line A. The form warns that this may delay processing and may result in penalties and interest.
Questions people ask
Can I request additional time for both a state tax return and its MTA surcharge return on one form?
Yes. Mark both boxes if the returns are of the same type, such as Forms CT-183 and CT-183-M.
Can I use one Form CT-5.1 for different types of tax returns?
No. If you file more than one type, such as Forms CT-183 and CT-184, you must file a separate extension form for each type.
Do I need to explain why I need more time?
Yes. The form asks for a detailed explanation of why you need additional time to file.
How can I update my corporation’s address or phone information?
The form says you can update address or phone information online. It refers you to “Business information” in Form CT-1.