Ct 5 1 Form – Fill Out and Use This PDF

517001210094

See instructions for where to file.

Page 2 of 2 CT-5.1 (2021)

Instructions

General information

If you have already applied for an extension of time to file your return(s) and you still need more time, use Form CT-5.1 to request an additional three-month extension. If you filed one extension form for both your tax return and MTA surcharge return, file 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.

Where to file

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 file your return will be allowed if you meet the following conditions:

–you have a valid reason for requesting additional time; and

–you have filed 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 file your federal tax return does not extend the filing date of your New York

State franchise tax return.

Combined groups

The parent or designated agent of a new, or existing, combined group will file one Form CT-5.1 to request an additional three-month extension of time to file for all corporations included in the combined group. However:

•Each taxpayer member corporation of a new combined group must also file a separate Form CT-5.1 to additionally extend the time to file for the first period for which the new combined group actually files 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 file a separate Form CT-5.1 to additionally extend the time to file for the first 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 file a separate Form CT-5.1, regardless of whether or not they are included on Form CT-5.3.

Neither filing, nor the failure to file, a particular extension

request in any way impacts who must be included in a combined group.

When to file

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

current extension.

Signature

The document must be certified by the president, vice

president, treasurer, assistant treasurer, chief accounting

officer, or other officer 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 firm prepared the document,

all applicable entries in the paid preparer section must be completed, including identification numbers (see Paid preparer identification 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 notification

See Form CT-1, Supplement to Corporation Tax Instructions.