IT-370-PF: Application for Automatic Extension of Time to File for Partnerships and Fiduciaries (2025)
New York · NY DTF · Used for tax years 2025
Form IT-370-PF is New York’s application for an automatic extension of time to file Form IT-204 or Form IT-205 for partnerships, estates, and trusts. It identifies the return to be filed and includes fields for sales and use tax and total payment.
Who files this form
Form IT-370-PF is an application for an automatic extension of time to file for partnerships, estates, and trusts. It covers filers of Form IT-204 or Form IT-205.
An estate or trust must pay its full balance due with the extension application.
What you'll need
Have the information requested on the form ready:
- The partnership’s, estate’s, or trust’s name and employer identification number (EIN).
- Fiscal-year beginning and ending dates.
- The fiduciary’s name and title, if applicable.
- Mailing address and email address.
- Whether you will file Form IT-204 or Form IT-205.
- For an estate or trust, which listed taxes apply: New York State, New York City, or Yonkers tax.
- Sales and use tax and total payment amounts.
If an estate or trust has a balance due, the form calls for payment by check or money order.
How to file
- Fill in the identification, address, and fiscal-year fields.
- Mark an X in one box for the return you will file: Form IT-204 or Form IT-205.
- For an estate or trust, mark each applicable tax box. Complete the sales and use tax and total payment lines.
- If a paid preparer completes the application, mark the paid-preparer box and have the preparer complete and sign the back.
- If an estate or trust owes a balance, pay it in full by check or money order in U.S. funds, payable to New York State Income Tax. Write the estate’s or trust’s EIN and 2025 Income Tax on the payment.
The form says to detach at the marked line and not submit it with your return. The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Submitting the extension application with the return. The form explicitly says not to do this.
- Failing to pay the full balance due. An estate or trust must make full payment with the extension application.
- Leaving paid-preparer information incomplete. Paid preparers must sign and complete the section in full. The form warns that failure to do so may lead to civil and/or criminal sanctions.
- Omitting required preparer identification. A paid preparer must enter a NYTPRIN or an exclusion code, plus a federal PTIN if they have one, or their Social Security number if they do not.
Questions people ask
Which return should I select?
Mark an X in one box for the return you will file: Form IT-204 or Form IT-205.
Can an estate or trust delay paying its balance due with this extension?
No. The form requires full payment of any balance due with the automatic extension application.
Who should the payment be made payable to?
Make the check or money order payable in U.S. funds to New York State Income Tax. Write the estate’s or trust’s EIN and “2025 Income Tax” on it.
Should I submit IT-370-PF with my return?
No. The form says, “Do not submit with your return.”
Does a paid preparer need to sign the application?
Yes. All paid preparers must sign and complete the paid-preparer section on the back.