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reasonable cause for paying late. This penalty is in addition to
the interest charged for late payments.
Reasonable cause will be presumed with respect to the addition
to tax for late payment of tax if the requirements relating to
extensions of time to le have been complied with, the balance
due shown on the income tax return, reduced by any sales or
use tax that is owed, is no greater than 10% of the total New
York State, New York City, and Yonkers tax, and metropolitan
commuter transportation mobility tax (MCTMT) shown on the
income tax return, and the balance due shown on the income
tax return is paid with the return.
Late ling penalty – If you do not le your Form IT-201 or
Form IT-203 when due (determined with regard to any extension
of time to le), or if you do not le Form IT-370 on time and
obtain an extension of time to le, you will have to pay a penalty
of 5% of the tax due for each month, or part of a month, the
return is late, up to a maximum of 25%. However, if your return
is not led within 60 days of the time prescribed for ling a return
(including extensions), this penalty will not be less than the
lesser of $100 or 100% of the amount required to be shown as
tax due on the return reduced by any tax paid and by any credit
that may be claimed. The penalty will not be charged if you can
show reasonable cause for ling late.
Interest
Interest will be charged on income tax, MCTMT, or sales or use
tax that is not paid on or before the due date of your return, even
if you received an extension of time to le your return. Interest
is a charge for the use of money and in most cases may not be
waived. Interest is compounded daily and the rate is adjusted
quarterly.
Fee for payments returned by banks
The law allows the Tax Department to charge a $50 fee when a
check, money order, or electronic payment is returned by a bank
for nonpayment. However, if an electronic payment is returned
as a result of an error by the bank or the department, the
department won’t charge the fee. If your payment is returned,
we will send a separate bill for $50 for each return or other tax
document associated with the returned payment.
Privacy notication
See our website or Publication 54, Privacy Notication.
Specic instructions
Married taxpayers who:
• le separate returns must complete separate Forms IT-370.
Do not include your spouse’s SSN or name on your separate
Form IT-370.
• le a joint Form IT-370 will have the monies paid with that form
divided equally between the spouses’ accounts. Both their
accounts will be applied to their joint return when they le it.
• le a Form IT-203-C, Nonresident or Part-Year Resident
Spouse’s Certication, do not list the spouse with no New
York source income on Form IT-370. If the spouse is listed,
the monies paid will be divided between the two accounts.
When the return is led with a Form IT-203-C attached, the
account of the spouse with no New York source income will
not be applied, unless we receive prior authorization.
Name and address box – Enter your name (both names if
ling a joint application), address, and entire Social Security
number(s). Failure to provide the entire Social Security number
may invalidate this extension or result in monies not being properly
credited to your account. If you do not have a Social Security
number, enter do not have one. If you do not have a Social
Security number, but have applied for one, enter applied for.
Foreign addresses – Enter the information in the following
order: city, province or state, and then country (all in the City,
village, or post ofce box). Follow the country’s practice for
entering the postal code. Do not abbreviate the country name.
Special condition codes – If you are out of the country and
need an additional four months to le (October 15, 2020),
enter special condition code E3. If you are a nonresident alien
and your ling due date is June 15, 2020, and you need an
additional six months to le (December 15, 2020), enter special
condition code E4. If you qualied for a 90-day extension of
time to le because your spouse died, and you need additional
time to le (on or before October 15, 2020, or in the case of
a nonresident alien, on or before December 15, 2020), enter
special condition code D9. Also enter the applicable special
condition code, E3, E4, or D9 on Form IT-201 or Form IT-203
when you le your return.
Page 2 of 3 IT-370 (2019)
▼ Detach (cut) here▼ Do not submit with your return.
Payment options – Full payment must be made by check or money order of
any balance due with this automatic extension of time to le. Make the check
or money order payable in U.S. funds to New York State Income Tax and
write the last four digits of your Social Security number and 2019 Income Tax
on it. For online payment options, see our website (at www.tax.ny.gov).
Paid preparers – Under the law, all paid preparers must sign and complete
the paid preparer section of the form. Paid preparers may be subject to civil
and/or criminal sanctions if they fail to complete this section in full.
IT-370 (2019) (back)
When completing this section, enter your New York tax preparer registration
identication number (NYTPRIN) if you are required to have one. If you are
not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one
of the specied 2-digit codes listed below that indicates why you are exempt
from the registration requirement. You must enter a NYTPRIN or an exclusion
code. Also, you must enter your federal preparer tax identication number
(PTIN) if you have one; if not, you must enter your Social Security number.
▼
▼
Preparer’s signature
Preparer’s NYTPRIN
Firm’s name (or yours, if self-employed)
Preparer’s
PTIN or SSN
Address
Employer identication number
NYTPRIN
excl. code
Email:
▼
Paid preparer must complete (see instructions) ▼
Date:
▼
Code Exemption type Code Exemption type
01 Attorney 02 Employee of attorney
03 CPA 04 Employee of CPA
05 PA (Public Accountant) 06 Employee of PA
07 Enrolled agent 08
Employee of enrolled
agent
09 Volunteer tax preparer 10 Employee of business
preparing that
business’ return
See our website for more information about the tax preparer
registration requirements.
