Form NYC - 6.1B - 2006 - Instructions
Page 2
General Information
a) not less than the tax
Caution
shown on the return for
An additional extension of time
Upon request, the Comm-
the preceding taxable
to file your federal tax return or
issioner of Finance may grant
year if that year consist-
New York State Franchise Tax
an
addition-al
three-month
ed of 12 months,
return does not extend the fil-
extension of time to file a return
ing date of your New York City
- or -
when good cause exists.
tax return.
b) not less than 90% of the
A corporation with a valid six-
tax for the year for
month automatic extension is
which an extension is
Signature
limited to two additional exten-
requested
as
finally
This report must be signed by an
sions.
determined.
officer authorized to certify that
the statements contained herein
A separate request on Form
NOTE: For this purpose, the
are true. If the taxpayer is a pub-
NYC-6.1B will be required for
tax
as
finally
determined
licly-traded partnership or anoth-
each additional three-month
includes a final determination of
er unincorporated entity taxed as
extension.
the tax due for the taxable peri-
a corporation, this return must be
od after an audit, the filing of an
signed by a person duly author-
amended return or some other
Requirements
ized to act on behalf of the taxpay-
adjustment or correction.
er.
The requirements for granting
an
additional
three-month
f you do not meet these require-
I
extension of time, in addition to
ments, your original extension
good cause, are:
and any additional extension
will not be valid and you may
1. This application must be
have to pay interest and penalties
filed before the expiration of
from the original due date of your
the previous extension.
return.
2. A valid application for an
automatic extension must
Combined Return
have been filed on Form
Groups
NYC-6B.
One form must be used by a
The requirements for a valid
combined group to file an appli-
automatic extension are:
cation for additional extension.
Use the Employer Identification
The application, along with
Number of the reporting corpo-
any estimated tax due, must
ration (the group member paying
be filed on or before the due
the combined tax) when complet-
date of the return for the
ing page 1.
taxable period for which the
extension is requested.
Attach a rider to this form listing
the
names
and
Employer
The total tax paid on or
Identification Numbers of all of
the other corporations in the
before the date such applica-
combined group.
tion is filed must be either: