IT-370: Application for Automatic Six-Month Extension of Time to File for Individuals (2025)
New York · NY DTF · Used for tax years 2025
Form IT-370 is New York’s application for an automatic six-month extension of time to file for individuals. It records the taxes you are subject to, sales and use tax, and your total payment.
Who files this form
Form IT-370 is for individuals applying for an automatic six-month extension of time to file. This version is for tax year 2025.
What you'll need
Have the following information ready:
- Your full Social Security number (SSN), name, mailing address, and email address.
- Your spouse’s name and full SSN if filing a joint return.
- The taxes you are subject to: New York State tax, New York City tax, Yonkers tax, and/or MCTMT.
- Your sales and use tax amount and total payment amount.
- Your two-character special condition code, if applicable.
If paying by check or money order, make it payable in U.S. funds to New York State Income Tax. Write the last four digits of your SSN and 2025 Income Tax on it.
If you use a paid preparer, the preparer must complete and sign the section on the back.
How to file
- Complete your identifying information and mark an X for each tax you are subject to.
- Enter any applicable special condition code, sales and use tax amount, and total payment.
- If a paid preparer completes the form, mark the paid preparer box and have the preparer complete the back.
- Cut on the dotted line before filing. Do not submit Form IT-370 with your return.
The form says full payment of any balance due must be made by check or money order with the extension. Make it payable in U.S. funds to New York State Income Tax, and write the last four digits of your SSN and 2025 Income Tax on it. For online payment options, the form directs you to www.tax.ny.gov.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Submitting the extension with your return. The form explicitly says not to do this.
- Forgetting to cut on the dotted line. The form says to do this before filing.
- Not paying the full balance due with the extension. The payment instructions require full payment.
- Leaving required paid preparer information incomplete. Paid preparers must sign and complete the back, including a NYTPRIN or an exclusion code, and a PTIN or, if they do not have one, their SSN. The form warns that incomplete preparer information may result in civil and/or criminal sanctions.
Questions people ask
How much extra filing time does Form IT-370 request?
It is an application for an automatic six-month extension of time to file.
Can I wait to pay my balance due?
The form says full payment of any balance due must be made with the extension.
What should I write on my check or money order?
Make it payable in U.S. funds to New York State Income Tax. Write the last four digits of your SSN and “2025 Income Tax” on it.
Where can I find online payment options?
The form directs you to www.tax.ny.gov for online payment options.
Do I need to enter my spouse’s SSN?
The form asks for your spouse’s full SSN only if you are filing a joint return.