Instructions For Form It-370 - Application For Automatic Six-Month Extension Of Time To File For Individuals - 1998

IT-370-I (1998) (back)

Late filing penalty – If you do not file your Form IT-201 or IT-203

Line 6 – When submitting an application for an automatic extension of

when due (determined with regard to any extension of time to file), or

time to file, full payment must be made for the amounts properly

if you do not file Form IT-370 on time and obtain an extension of time

estimated as New York State, city of New York and city of Yonkers

to file, you will have to pay a penalty of 5% of the tax due for each

personal income tax that remain unpaid as of the due date for filing

month, or part of a month, the return is late, up to a maximum of

your income tax return. This extension of time to file your return does

25%. However, if your return is not filed within 60 days of the time

not extend the time to pay your tax. Make your check or money order

prescribed for filing a return (including extensions), this penalty will not

payable to New York State Income Tax . Write your social security

be less than the lesser of $100 or 100% of the amount required to be

number and 1998 Income Tax on it.

shown as tax due on the return reduced by any tax paid and by any

How to Claim Credit for Payment Made with this Form

credit that may be claimed. The penalty will not be charged if you can

Include the line 6 amount paid with this form on Form IT-201, line 65;

show reasonable cause for filing late.

or on Form IT-203, line 61.

Paid preparers – Paid preparers may be subject to a penalty for

For more information, see the line instructions for the return you file.

failure to conform to certain requirements. For more information, see

the Penalties and Interest instructions for Form IT-201 or Form IT-203.

Filing Form IT-372 —

If you filed Form IT-370 or a copy of federal

Form 4868 and still need more time, use Form IT-372, Application for

Interest —

Interest will be charged on income tax that is not paid

Additional Extension of Time to File for Individuals, to request an

on or before the due date of your return, even if you received an

additional two months to file. Except in cases of undue hardship, we

extension of time to file your return. Interest is a charge for the use of

will not accept Form IT-372 if you do not first file Form IT-370 or a

money and in most cases may not be waived. Interest is compounded

copy of federal Form 4868.

daily and the rate is adjusted quarterly.

Privacy Notification

Line Instructions

The right of the Commissioner of Taxation and Finance and the

Department of Taxation and Finance to collect and maintain personal

Name and address box – Enter your name (both names if filing a

information, including mandatory disclosure of social security numbers

joint application), address and social security number(s). Failure to

in the manner required by tax regulations, instructions, and forms, is

provide a social security number may invalidate this extension. If you

found in Articles 22, 26, 26-A, 26-B, 30, 30-A, and 30-B of the Tax

do not have a social security number, enter do not have one . If you

Law; Article 2-E of the General City Law; and 42 USC 405(c)(2)(C)(i).

do not have a social security number, but have applied for one, enter

applied for .

The Tax Department will use this information primarily to determine

and administer tax liabilities due the state and city of New York and

You must enter an amount on lines 1, 2, and 3 or your extension will

the city of Yonkers. We will also use this information for certain tax

be denied. You may estimate, or, if you do not expect to owe tax,

offset and exchange of tax information programs authorized by law,

enter ‘‘0’’; but be as exact as you can with the information you have. If

and for any other purpose authorized by law.

we later find that your tax was not properly estimated, the extension

will not be allowed.

Information concerning quarterly wages paid to employees and

identified by unique random identifying code numbers to preserve the

If the amounts on lines 1, 2, and 3 are underestimated, you may

privacy of the employees’ names and social security numbers will be

be subject to penalties.

provided to certain state agencies for research purposes to evaluate

the effectiveness of certain employment and training programs.

Line 1 – Enter the amount of your New York State tax liability for 1998

you expect to enter on Form IT-201, line 42, or Form IT-203, line 48.

Failure to provide the required information may result in civil or

criminal penalties, or both, under the Tax Law.

Line 2 – Enter the amount of your New York City tax liability for 1998

you expect to enter on Form IT-201, lines 49 and 50, or on

This information will be maintained by the Director of the Registration

Form IT-203, lines 49 and 50.

and Data Services Bureau, NYS Tax Department, Building 8

Line 3 – Enter the amount of your Yonkers tax liability for 1998 you

Room 924, W A Harriman Campus, Albany NY 12227; telephone

expect to enter on Form IT-201, lines 51, 52, and 53, or on

1 800 225-5829. From areas outside the U.S. and outside Canada,

Form IT-203, lines 51 and 52.

call (518) 485-6800.

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Tear here

IT-370 (1998) (back)

If you are enclosing a payment with this extension request, mail Form IT-370 with your payment to:

Extension Request, PO Box 15106, Albany NY 12212-5106.

If the balance due from line 6 on the front of this form is ‘‘0’’, mail Form IT-370 or a copy of federal Form 4868 to:

Extension Request-NR, PO Box 15105, Albany NY 12212-5105.

Private Delivery Services

The date recorded or marked by certain private delivery services, as designated by the U.S. Secretary of the Treasury or the Commissioner

of Taxation and Finance, will be treated as a postmark, and that date will be considered to be the date of delivery in determining whether

your return was filed on time. If you use one of these services, address your return to: NYS Processing Center, 431C Broadway, Menands,

NY 12204. Designated delivery services are listed in Publication 55, Designated Private Delivery Services . (See Need Help? below for

information on ordering forms and publications.)

Need Help?

Telephone Assistance is available from 8:30 a.m. to 4:25 p.m. (eastern time), Monday through Friday. For tax information, call toll free 1 800 225-5829. To order forms and publications, call toll free

1 800 462-8100. From areas outside the U.S. and outside Canada, call (518) 485-6800.

Fax-on-Demand Forms Ordering System - Most forms are available by fax 24 hours a day, 7 days a week. Call toll free from the U.S. and Canada 1 800 748-3676. You must use a Touch Tone phone to

order by fax. A fax code is used to identify each form.

Internet Access -

Access our website for forms, publications, and information.

Hotline for the Hearing and Speech Impaired - If you have access to a telecommunications device for the deaf (TDD), you can get answers to your New York State tax questions by calling toll free from

the U.S. and Canada 1 800 634-2110. Assistance is available from 8:30 a.m. to 4:15 p.m. (eastern time), Monday through Friday. If you do not own a TDD, check with independent living centers or

community action programs to find out where machines are available for public use.

Persons with Disabilities - In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If

you have questions about special accommodations for persons with disabilities, please call the information numbers listed above.

Mailing Address - If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.

This is a scannable form; please file this original with the Tax Department.

IT-370 1998