Form Ct-5.1 - Request For Additional Extension Of Time To File

Page 2 of 2 CT-5.1 (2011)

Instructions

General information

Approval of request for additional extension

If you have already applied for an extension of time to file

Additional time to file your return will be allowed if you

your return(s) and you still need more time, use

meet the following conditions:

Form CT-5.1 to request an additional three-month

— you have a valid reason for requesting additional

extension. If you filed one extension form for both

time; and

your tax return and MTA surcharge return, file only

— you have filed a valid request for a franchise/business

one Form CT-5.1 to request an additional three-month

tax or MTA surcharge return extension (Form CT-5,

extension.

CT-5.3, CT-5.9, or CT-5.9-E) on or before the

A corporation taxable under Article 9 with a valid

original due date of the tax return.

three-month extension is limited to three additional

Having an additional extension of time to file your federal

three-month extensions.

tax return does not extend the filing date of your New

A corporation taxable under Article 9-A, 13, 32, or 33 with

York State franchise tax return.

a valid six-month extension is limited to two additional

Combined groups

three-month extensions.

A combined group must use one form to file the request

A separate Form CT-5.1 is required for each additional

for an additional extension. Use the name and employer

three-month extension. This form may be used by general

identification number of the taxpayer that is designated

business corporations and other kinds of corporations

as the parent corporation (the corporation responsible

such as banks, insurance corporations, transportation

for filing franchise tax return Form CT-3-A, CT-32-A, or

corporations, and utilities.

CT-33-A) when completing this form.

New York S corporations may not use this form since

Signature

they are not allowed an additional extension of time

beyond six months.

The document must be certified by the president, vice

president, treasurer, assistant treasurer, chief accounting

When to file

officer, or other officer authorized by the taxpayer

File Form CT-5.1 on or before the expiration of your

corporation.

current extension.

The document of an association, publicly traded

Where to file

partnership, or business conducted by a trustee or

trustees must be signed by a person authorized to act for

Mail this form to:

NYS CORPORATION TAX

the association, publicly traded partnership, or business.

PROCESSING UNIT

PO BOX 22102

If an outside individual or firm prepared the document,

ALBANY NY 12201-2102

all applicable entries in the paid preparer section must

be completed, including identification numbers (see Paid

Private delivery services

preparer identification numbers in Form CT-1). Failure

If you choose, you may use a private delivery service,

to sign the document will delay the processing of any

instead of the U.S. Postal Service, to mail in your form

refunds and may result in penalties.

and tax payment. However, if, at a later date, you need to

establish the date you filed or paid your tax, you cannot

Need help? and Privacy notification

use the date recorded by a private delivery service unless

See Form CT-1, Supplement to Corporation Tax

you used a delivery service that has been designated by

Instructions.

the U.S. Secretary of the Treasury or the Commissioner

of Taxation and Finance. (Currently designated delivery

services are listed in Publication 55, Designated Private

Delivery Services. See Need help? for information on

obtaining forms and publications.) If you have used a

designated private delivery service and need to establish

the date you filed your form, contact that private delivery

service for instructions on how to obtain written proof of

the date your form was given to the delivery service for

delivery. If you use any private delivery service, whether

it is a designated service or not, send the forms covered

by these instructions to: State Processing Center,

431C Broadway, Albany NY 12204-4836.

51702110094

Form Ct-5.1 - Request For Additional Extension Of Time To File - 2011 Page 2

Related Articles

Related forms

Related Categories