Form CT 5.1 CT5.1 Ct5 1
User Manual: CT5.1
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517001170094
Request for an additional extension of time to le the following forms: Mark an X in both boxes if you are requesting an additional
extension for both a state tax return and an associated metropolitan transportation business tax (MTA surcharge) return of the same
type (for example, Forms CT-183 and CT-183-M). A taxpayer who les more than one type of tax return (for example, Forms CT-183
and CT-184 or Forms CT-3 and CT-186-E) must le a separate extension form for each tax return.
Article 9
CT-183 CT-183-M
CT-184 CT-184-M
CT-184-R
CT-186 CT-186-M
CT-186-E
CT-186-P CT-186-P/M
Article 9-A
CT-3 CT-3-M
CT-3-A CT-3-M
Article 13
CT-13
Article 33
CT-33 CT-33-M
CT-33-C
CT-33-A CT-33-M
CT-33-NL CT-33-M
Explain in detail why you need additional time to le:
Department of Taxation and Finance
Request for Additional Extension of Time to File
(for franchise/business taxes, MTA surcharge, or both)
Tax Law – Articles 9, 9-A, 13, and 33
CT-5.1
Employer identication number (EIN) File number Business telephone number
Legal name of corporation Trade name/DBA
Mailing name (if different from legal name)
State or country of incorporation
c/o
Number and street or PO box Date of incorporation
City State ZIP code
Foreign corporations: date began
business in NYS
If you need to update your address or phone information for corporation tax, or other tax types, you
can do so online. See Business information in Form CT-1.
( )
Date received
(for Tax Department use only)
Audit use
All lers must enter tax period: endingbeginning
See instructions for where to le.
Certication: I certify that this document and any attachments are to the best of my knowledge and belief true, correct, and complete.
Authorized
person
Paid
preparer
use
only
(see instr.)
Printed name of authorized person Signature of authorized person Ofcial title
E-mail address of authorized person Telephone number Date
Firm’s name (or yours if self-employed) Firm’s EIN Preparer’s PTIN or SSN
Signature of individual preparing this document Address City State ZIP code
E-mail address of individual preparing this document Preparer’s NYTPRIN or Excl. code Date
( )
Certain corporations ling as part of a combined group: Typically, taxpayers ling a combined return le a single Form CT-5.1.
However, if for the tax year for which you are requesting an additional extension to le, you are either becoming a member of a new
combined group, or being added to an existing group, you must also le Form CT-5.1 separately. Complete the business information
section above and line A. Then, mark an X in the box on either line B or C (see instructions).
A. Enter the EIN of the combined group’s designated agent (CT-3-A lers), or parent (CT-33-A lers) ... A
Note: Failure to include the EIN of the designated agent (or parent) may delay processing of
your extension request, and may result in penalties and interest.
B. If this additional extension request is for the rst tax year that you are being included in a new combined group ling
a combined return, mark an X in the box ............................................................................................................................... B
C. If this additional extension request is for the rst tax year that you are being added to an existing combined group ling
a combined return, mark an X in the box ............................................................................................................................... C
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General information
If you have already applied for an extension of time
to le your return(s) and you still need more time, use
Form CT-5.1 to request an additional three-month
extension. If you led one extension form for both
your tax return and MTA surcharge return, le only
one Form CT-5.1 to request an additional three-month
extension.
A corporation taxable under Article 9 with a valid
three-month extension is limited to three additional
three-month extensions.
A corporation taxable under Article 9-A, 13, or 33 with
a valid six-month extension is limited to two additional
three-month extensions.
A separate Form CT-5.1 is required for each additional
three-month extension.
New York S corporations may not use this form since they
are not allowed an additional extension of time beyond
six months.
Combined groups
The parent or designated agent of a new, or existing,
combined group will le one Form CT-5.1 to request an
additional three-month extension of time to le for all
corporations included in the combined group. However:
• Each taxpayer member corporation of a new combined
group must also le a separate Form CT-5.1 to
additionally extend the time to le for the rst period
for which the new combined group actually les a
combined return. Mark an X in the box on line B.
• Each taxpayer member corporation being newly
added to an existing combined group must also le a
separate Form CT-5.1 to additionally extend the time
to le for the rst period for which they are actually
included in the combined group’s return. Mark an X in
the box on line C.
Note: Non-taxpayer members of a combined group are
not required to le a separate Form CT-5.1, regardless of
whether or not they are included on Form CT-5.3.
Neither ling, nor the failure to le, a particular extension
request in any way impacts who must be included in a
combined group.
When to le
File Form CT-5.1 on or before the expiration of your
current extension.
Where to le
Mail this form to: NYS CORPORATION TAX
PO BOX 15180
ALBANY NY 12212-5180
Private delivery services
See Publication 55, Designated Private Delivery Services.
Approval of request for additional extension
Additional time to le your return will be allowed if you
meet the following conditions:
– you have a valid reason for requesting additional time;
and
– you have led a valid request for a franchise/business
tax or MTA surcharge return extension (Form CT-5,
CT-5.3, CT-5.6, CT-5.9, or CT-5.9-E) on or before the
original due date of the tax return.
Having an additional extension of time to le your federal
tax return does not extend the ling date of your New York
State franchise tax return.
Signature
The document must be certied by the president, vice
president, treasurer, assistant treasurer, chief accounting
ofcer, or other ofcer authorized by the taxpayer
corporation.
The document of an association, publicly traded
partnership, or business conducted by a trustee or
trustees must be signed by a person authorized to act for
the association, publicly traded partnership, or business.
If an outside individual or rm prepared the document,
all applicable entries in the paid preparer section must
be completed, including identication numbers (see Paid
preparer identication numbers in Form CT-1). Failure
to sign the document will delay the processing of any
refunds and may result in penalties.
Need help? and Privacy notication
See Form CT-1, Supplement to Corporation Tax
Instructions.
Page 2 of 2 CT-5.1 (2017) Instructions
