N.Y. Comp. Codes R. & Regs. Tit. 20 § 157.3 - Additional extension of time
(a) Maximum period of extension of time to
file a New York State income tax return. Except as provided in subdivision (b)
of this section, the maximum period of extension of time to file a New York
State income tax return under the provisions of section
657
of the Tax Law and of this Part is six months. The period of extension is
computed from the original due date of the income tax return.
(b) Additional extension of time to file
beyond six months.
(1) The department may
grant an extension of time to file for longer than six months to a taxpayer:
(i) who is outside the United States and
Puerto Rico; or
(ii) who intends to
claim nonresident status pursuant to section
605(b)(1)(A)(ii) of the Tax
Law.
(2) A taxpayer who
qualifies under paragraph (1) of this subdivision may make application for an
extension of time to file beyond six months from the original due date of the
income tax return by making a written request as prescribed in the appropriate
forms and instructions.
Notes
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