Instructions For Form Ct-5.1 - 2005
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1CT-5.1 (2005) (back)
Instructions
General information
pay tax. However, if, at a later date, you need to establish
the date you filed your return or paid your tax, you cannot
If you have already applied for an extension of time to file
use the date recorded by a private delivery service unless
your return(s) and you still need more time, use
you used a delivery service that has been designated by
Form CT-5.1 to request an additional three-month
the U.S. Secretary of the Treasury or the Commissioner
extension. If you filed one extension form for both
of Taxation and Finance. (Currently designated delivery
your tax return and MTA surcharge return, file only
services are listed in Publication 55, Designated Private
one Form CT-5.1 to request an additional three-month
Delivery Services. See Need help? below for information
extension.
on ordering forms and publications.) If you have used a
A corporation taxable under Article 9 with a valid
designated private delivery service and need to establish
three-month extension is limited to three additional
the date you filed your return, contact that private delivery
three-month extensions.
service for instructions on how to obtain written proof of
the date your return was given to the delivery service for
A corporation taxable under Article 9-A, 13, 32, or 33 with
delivery. If you use any private delivery service, whether
a valid six-month extension is limited to two additional
it is a designated service or not, address your return to:
three-month extensions.
State Processing Center, 431C Broadway, Albany NY
12204-4836.
A separate Form CT-5.1 is required for each additional
three-month extension. This form may be used by general
Approval of request for additional extension
business corporations and other kinds of corporations
Additional time to file your return will be allowed if you
such as banks, insurance corporations, transportation
meet the following conditions:
corporations, and utilities.
— you have a valid reason for requesting additional
New York S corporations may not use this form since they
time; and
are not allowed an additional extension of time beyond
— you have filed a valid request for an extension
six months.
(Form CT-5, CT-5.3, CT-5.9, or CT-5.9-E) on or
When to file
before the original due date of the tax return.
File Form CT-5.1 on or before the expiration of your
Having an additional extension of time to file your federal
current extension.
tax return does not extend the filing date of your New York
State franchise tax return.
Where to file
Combined groups
Mail this form to:
NYS CORPORATION TAX
PROCESSING UNIT
A combined group must use one form to file the request
PO BOX 22102
for an additional extension. Use the name and employer
ALBANY NY 12201-2102
identification number of the parent (the group member
paying the combined tax) when completing the front of
Private delivery services
this form. Combined groups of New York S corporations
If you choose, you may use a private delivery service,
are not allowed an additional extension of time beyond
instead of the U.S. Postal Service, to file your return and
six months.
Need help?
Hotline for the hearing and speech impaired:
Internet access:
If you have access to a telecommunications device for
(for information, forms, and publications)
the deaf (TDD), contact us at 1 800 634-2110. If you do
not own a TDD, check with independent living centers or
community action programs to find out where machines
Fax-on-demand forms: Forms are
are available for public use.
available 24 hours a day,
7 days a week.
1 800 748-3676
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that
Telephone assistance is available from 8:00
to
A.M.
our lobbies, offices, meeting rooms, and other facilities
5:00
(eastern time), Monday through Friday.
P.M.
are accessible to persons with disabilities. If you have
To order forms and publications:
1 800 462-8100
questions about special accommodations for persons
Business Tax Information Center:
1 800 972-1233
with disabilities, please call 1 800 972-1233.
From areas outside the U.S. and
outside Canada:
(518) 485-6800
51702050094
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