Instructions For Form Ct-5.9 - Request For Three-Month Extension To File - New York State Department Of Taxation And Finance - 2004
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1
2New York State Department of Taxation and Finance
CT-5.9-I
Instructions for Form CT-5.9
Request for Three-Month Extension to File
Secretary of the Treasury or the Commissioner of Taxation and
Important reminder
Finance. (Currently designated delivery services are listed in
For tax years beginning on or after January 1, 2003, but before
Publication 55, Designated Private Delivery Services. See
January 1, 2006, certain corporations are required to pay a first
Need help? on the back page for information on ordering forms and
installment equal to 30% of the preceding year’s tax (see
publications.) If you use any private delivery service, whether it is a
instructions below). This does not apply if you are requesting an
designated service or not, address your return to: State Processing
extension to file Form CT-186 or Form CT-186-M.
Center, 431C Broadway, Albany NY 12204-4836.
General information
Extensions of time for filing returns
Requirements for a valid New York State extension
We will grant a three-month extension of time for filing a business
tax return or MTA surcharge return if Form CT-5.9 is properly filed
You must file Form CT-5.9 and pay the properly estimated tax and
and a properly estimated tax is paid on or before the original due
MTA surcharge on or before the original due date of the tax return
date of the return.
for which this extension is requested.
We will not impose any late filing or late payment penalties if you
The properly estimated tax and MTA surcharge must either:
file your return by the extended due date and pay the balance of
• equal or exceed the tax and MTA surcharge shown on your tax
the tax due with your return. Interest applies to any tax not paid by
return for the preceding tax year, if it was a tax year of 12
the original due date of the return.
months (100% rule); or
If applicable, you must also pay the mandatory first installment of
• equal or exceed 90% (.90) of the tax and MTA surcharge as
estimated tax for the next tax year (shown on lines 2 and 7) on or
finally determined for the tax year for which this extension is
before the original due date of the tax return.
requested (90% rule).
Additional extension of time to file
The tax is the amount of tax computed after the deduction of any
tax credits and before the addition of the MTA surcharge.
If you need more time to file you may request an additional
three-month extension by filing Form CT-5.1, Request for
The preceding tax year is the tax year occurring immediately
Additional Extension of Time to File.
before the tax year for which this extension is requested.
Line instructions
Adjust the tax and MTA surcharge for the preceding tax year as
necessary to correct errors in computation or in the application of
Line A — Make your payment in United States funds. We will
tax rate or tax base.
accept a foreign check or foreign money order only if payable
through a United States bank or if marked Payable in U.S. funds.
Who may file Form CT-5.9
Lines 1 and 6 – Use the worksheet on the back to properly
Any corporation, utility, person, company, association, publicly
estimate the tax and the MTA surcharge.
traded partnership, or trust subject to tax under Article 9 of the
Tax Law may file Form CT-5.9 to request a three-month extension
Line 2 – If the total tax on line 1 exceeds $1,000, you must pay a
of time to file the appropriate business tax return and MTA
first installment of estimated tax for the next tax year. Compute the
surcharge return listed on the front. Do not use separate
payment as follows and enter the result on line 2:
extension requests if you are seeking an extension to file both
• If the total tax on line 1 exceeds $1,000 but is not greater than
the business tax return and the MTA surcharge return. Use lines 1
$100,000, multiply the amount on line 1 by 25%.
through 5 on Form CT-5.9 to compute your estimated business tax.
Use lines 6 through 10 on Form CT-5.9 to compute your estimated
• If the total tax on line 1 exceeds $100,000, multiply the amount
MTA surcharge. Submit only one payment of the combined amount
on line 1 by 30%. (Exception: Form CT-186 filers use 25%.)
for both the business tax and MTA surcharge.
If you are not required to pay the first installment of estimated tax
When to file
for the next tax year, enter 0 on line 2.
File Form CT-5.9 on or before March 15, 2005.
The installment of estimated tax for the next year does not apply to
Form CT-183 or Form CT-185. Enter 0 on line 2 if you file
Where to file
Form CT-183 or CT-185.
If you are enclosing payment with Form CT-5, mail to:
Line 7 – If the total tax on line 1 exceeds $1,000, you must pay a
NYS CORPORATION TAX
first installment of the estimated MTA surcharge for the next tax
PROCESSING UNIT
year. Compute the payment as follows and enter the result on
PO BOX 22094
line 7:
ALBANY NY 12201-2094
• If the total tax on line 1 exceeds $1,000 but is not greater than
If you are not enclosing payment, mail to:
$100,000, multiply the amount on line 6 by 25%.
NYS CORPORATION TAX
• If the total tax on line 1 exceeds $100,000, multiply the amount
on line 6 by 30%. (Exception: Form CT-186-M filers use 25%.)
PROCESSING UNIT
PO BOX 22102
If you are not required to pay the first installment of estimated MTA
ALBANY NY 12201-2102
surcharge for the next tax year, enter 0 on line 7.
Private delivery services — If you choose, you may use a private
The installment of estimated tax for the next year does not apply to
delivery service, instead of the U.S. Postal Service, to file your
Form CT-183-M. Enter 0 on line 7 if you file Form CT-183-M.
return and pay tax. However, if, at a later date, you need to
establish the date you filed your return or paid your tax, you cannot
Line 14 – Include overpayments credited from prior years. You may
use the date recorded by a private delivery service unless you
also include from last year’s return any amount of refundable tax
used a delivery service that has been designated by the U.S.
credits you chose to be credited as an overpayment.
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