APPLICATION FOR AUTOMATIC                                                                 2022
                                         -EXT            EXTENSION OF TIME TO FILE 
                                                         BUSINESS INCOME TAX RETURNS
                    n   Final Return - Check this box if you have ceased operations in NYC.
                    PRINT OR  TYPE              For CALENDAR YEAR 2022 or Fiscal Year beginning ___________________, 2022 and ending ________________, ________
                    Name (if combined corporate filer, give name of reporting corporation)                 Name        EMPLOYER IDENTIFICATION NUMBER: 
                                                                                                           Change  n                        
                                                                                                                                            
                    In Care of                                                                                                              
                                                                                                                                           OR   
                                                                                                                            SOCIAL SECURITY NUMBER: 
                     Unincorporated       First Name               Last Name                               Name       (FOR UNINCORPORATED BUSINESS INDIVIDUALS- ONLY  ) 
                     Only
                     Business-Individuals                                                                  Change  n                        
         *31212291* Business address (number and street)                                                   Address                          
                                                                                                           Change  n  BUSINESS CODE NUMBER AS PER FEDERAL RETURN:
                    City and State                                 Zip Code                       Country (if not US) 
                     
                    Business Telephone Number                      Email Address                                               Enter 2‑character special condition code, 
                                                                                                                               if applicable (see instructions)
   Tax Type                                                                                                           nn
                                   Corporation Tax                                                         Unincorporated Business Tax (UBT)

n  Business                   n  General-Subchapter S        n  Banking                               n  Partnership           n          Individuals 
     C Corporations only            Corporations and               Subchapter S                                                           Single-Member LLCs, 
                                    Qualified Subchapter S         Corporations only                                                      Estates or Trusts
                                    Subsidiaries only
     NYC-2                          NYC-3L                         NYC-1                                 NYC-204                          NYC-202 
     NYC-2A                         NYC-3A                         NYC-1A                                NYC-204EZ                        NYC-202S 
     NYC-2S                         NYC-4S                                                                                                NYC-202EIN
                                    NYC-4SEZ 

     n   Check the box if the organization is a corporation and is the common parent of a group that intends to file  
         a combined return.  If checked, attach a schedule, listing the name, address and Employer Identification  
         Number (EIN) for each member covered by this application. 
   Payment Information
 For payment amount, refer to the tax form for the tax that you will be filing after the extension period. 
 Finance forms and instructions are available on line at NYC.gov/finance.
                                                                                                                            Payment Amount
   A.  Payment         Amount included with form. 
                     Make payable to: NYC Department of Finance........................A.  

1. Current Year Estimated Tax ......................................................................  1. ________________________________ 

2. If amount on line 1 exceeds $1,000, enter 25% of line 1 
   (For S Corporations only -- UBT and C Corporations leave blank 
   and see instructions) .................................................................................  2. ________________________________ 

3. Total of lines 1 and 2.................................................................................  3. ________________________________ 

4. Total payments and credits .......................................................................  4. ________________________________ 

5. Balance due. Subtract line 4 from line 3...................................................  5. ________________________________

                    CERTIFICATION OF TAXPAYER OR OF AN ELECTED OFFICER OF THE CORPORATION

I hereby certify that this form, including any accompanying rider,                         is, to the best of my knowledge and belief, true, correct and complete. 
   
______________________________________________________       ______________________________________________                 _______________________________ 
  Signature:                                                 Title (if an officer):                                         Date:
31212291                                                                                                                                             NYC-EXT  2022

Form NYC-EXT  -  2022                                                                              Page 2

                                        INSTRUCTIONS  
Legislative Changes                                       and is the corporation’s taxable year for that pe-
                                                          riod. The corporation must file a final return or 
The Corporation Tax, as used in these instructions,       apply for an extension of time to file a final return 
refers to the Business Corporation Tax under Sub-         on or before the 15th day after the date that the 
chapter 3-A, General Corporation Tax under Sub-           corporation ceases to be subject to the Corpora-
chapter 2 and Banking Corporation Tax under Part 4        tion Tax. 
of Subchapter 3 of Chapter 6 of Title 11 of the NYC     
Administrative Code.                                   4. A properly estimated tax must be either: 
                                                        
See the instructions to Forms NYC-2, NYC-2A,              a) not less than 90% of the tax for the year for 
NYC-2S, NYC-3L, NYC-3A, NYC-4S, NYC-4S-EZ,                 which an extension is requested as finally de-
NYC-1 and NYC-1A for legislative changes affecting         termined 
the calculation of the Corporation Tax.                                      -  or- 
                                                          b) not less than the tax shown on the return for 
See the instructions to Forms NYC-202, NYC-                the preceding taxable year if that year con-
202EIN and NYC-204 for legislative changes affect-         sisted of 12 months. 
ing the calculation of the Unincorporated Business      
Tax (UBT).                                                NOTE:   For this purpose, the tax as finally deter-
                                                          mined includes a final determination of the tax due 
Special Condition Codes                                   for the taxable period after an audit, the filing of an 
 At the time this form is being published, there are      amended return or any other adjustment or cor-
no special condition codes for this tax year. Check       rection. 
the Finance website for updated special condition       
codes. If applicable, enter the two character code in     The preceding tax year is the tax year occurring 
the box provided on the form.                             immediately before the tax year for which this ex-
                                                          tension is requested.  
Requirements for a Valid New York City Extension           
                                                          For UBT partnership filers, if the partnership had 
1. If you file this application on or before the due      $1,000,000 or more of unincorporated business 
   date, you will automatically receive an extension      taxable income allocated to the City for any tax-
   of six months after the due date for the filing of     able year during the three years immediately pre-
   your completed tax return, if you properly estimate    ceding the taxable year covered by this 
   the tax and send a remittance in the amount            application, a properly estimated tax is not less 
   shown on line 5.  (If line 4 exceeds line 3, no re-    than 90% of the tax as it is finally determined.  
   mittance is required.)                                 Clause (b) above is not applicable. 
                                                        
2. A corporate taxpayer that has received an auto-        Finance will not grant an extension to a taxpayer 
   matic six-month extension by filing this form may      that fails to meet all of these requirements.  If the 
   request up to two additional three-month exten-        tax return for which the extension was requested 
   sions by filing NYC-EXT.1.  A separate form NYC-       is filed after the due date, the Department may as-
   EXT.1 must be filed for each additional three-month    sess late charges and interest.  If the taxpayer has 
   extension requested.  The Department of Finance        obtained a valid automatic extension, only interest 
   may grant one or both additional three-month ex-       will be charged on any balance due with the re-
   tensions if good cause exists.                         turn. 
                                                        
   A UBT taxpayer may not request an additional ex-    Line 1 
   tension.                                            On line 1, enter the estimated tax, after allowable 
 
                                                       credits for the year covered by this application.  See 
3. If a corporation ceases to be subject to tax under 
                                                       paragraph 4 under “Requirements for a Valid New 
   the Corporation Tax, the tax accounting period 
                                                       York City Extension”. 
   ends on the date on which the cessation occurs       

Form NYC-EXT  -  2022                                                             Page 3
Combined Filers                                         (ii) for corporations other than the reporting corpora-
The combined filing is subject to revision or disal-    tion (“subsidiaries”), the amount on Form NYC-3A/B, 
lowance on audit.  The combined group should file a     Schedule H, Line  6a in the column for that subsidiary, 
joint application for automatic extension on one form.  except if there is only one subsidiary, in which case 
                                                        the amount entered on Form NYC-3A, Schedule H, 
The amount entered on this line should be the esti-     Column B, Line  6a.  
mated tax plus the minimum tax for each taxpayer         
included in the combined group, except the reporting    TABLE 1 - GENERAL CORPORATION TAX - 
corporation, which is responsible for the combined       FIXED DOLLAR MINIMUM TAX 
tax.                                                    For a corporation with New York City receipts of: 
                                                         
The minimum tax for Corporation Tax except for          Not more than $100,000:..................................$25 
Banking Corporation Tax, is calculated based on a       More than $100,000 
sliding scale (see tables below). The minimum tax       but not over $250,000: .....................................$75 
for Banking Corporation Tax is $125.                    More than $250,000 
                                                        but not over $500,000: ...................................$175 
NOTE:  A combined return member is excused from         More than $500,000 
the minimum tax payment if it is not subject to tax.    but not over $1,000,000: ................................$500 
 
                                                        More than $1,000,000 
MINIMUM TAX 
                                                        but not over $5,000,000: .............................$1,500 
To determine the Minimum Tax for Corporations ex-
                                                        More than $5,000,000 
cept Banking Corporations, use the following tables. 
                                                        but not over $25,000,000: ...........................$3,500 
Table 1 is for all corporations subject to the Gen-
                                                        Over $25,000,000:.......................................$5,000 
eral Corporation Tax. This would apply to Subchap-       
ter S Corporations and Qualified Subchapter             TABLE 2 - BUSINESS CORPORATION TAX - 
Subsidiaries only.Table 2 applies to all C corpora-     FIXED  DOLLAR MINIMUM TAX 
tions subject to the Business Corporation Tax. 
                                                        For a corporation with New York City receipts of: 
The amount of New York City receipts for this purpose 
                                                         
is the total amount of all receipts the taxpayer has re-
                                                        Not more than $100,000:..................................$25 
ceived in the regular course of business from such 
                                                        More than $100,000 
sources as sales of personal property, services per-
                                                        but not over $250,000: .....................................$75 
formed, rentals of property and royalties. For C cor-
                                                        More than $250,000 
porations filing on Forms NYC-2, NYC-2A or NYC-2S, 
                                                        but not over $500,000: ...................................$175 
the receipt amount would be the amount shown on 
                                                        More than $500,000 
NYC-2, Schedule F, Part 1, Line 1, Column A, or 
                                                        but not over $1,000,000: ................................$500 
Schedule F, Part 2, Line 2a, Column A; or NYC-2S, 
                                                        More than $1,000,000 
Schedule A, line 14. For combined groups filing Form 
                                                        but not over $5,000,000: .............................$1,500 
NYC-2A, the minimum tax for member corporations 
                                                        More than $5,000,000 
(other than the designated agent) is the amount that 
                                                        but not over $25,000,000: ...........................$3,500 
would be entered on line 5 of Schedule A of that form 
                                                        More than $25,000,000 
and the minimum tax for the designated agent is the 
                                                        but not over $50,000,000: ...........................$5,000 
amount that would be entered on line 3 of Schedule A 
                                                        More than $50,000,000 
of that form. See the instructions to Form NYC-2A. 
                                                        but not over $100,000,000: .......................$10,000 
For S corporations subject to General Corporation 
                                                        More than $100,000,000 
Tax, the receipts amount would be the same as the 
                                                        but not over $250,000,000: .......................$20,000 
amount that would have to be shown on Form NYC-
                                                        More than $250,000,000 
3L, Schedule H, Column A, Line  6. For taxpayers 
                                                        but not over $500,000,000: .......................$50,000 
which are part of a combined group, the amount would 
                                                        More than $500,000,000 
be (i) for the reporting corporation, the amount on 
                                                        but not over $1,000,000,000: ..................$100,000 
Form NYC-3A, Schedule H, Column A line  6a; and 
                                                        More than $1,000,000,000: .....................$200,000 

Form NYC-EXT  -  2022                                                                                Page 4

Short periods - fixed dollar minimum tax.  Compute         NYC-EXT) but have not paid the MFI due for the 
the New York City receipts for short periods (tax pe-      2022 tax year (for a calendar year taxpayer, this 
riods of less than 12 months) by dividing the amount       would have been due on March 15, 2022),  you must 
of New York receipts by the number of months in the        pay that amount with Form NYC-300,    not with this 
short period and multiplying the result by 12.  The        form .
fixed dollar minimum tax may be reduced for short           
periods:                                                   When to File 
                                                           This application must be filed  no later than 2 1/2 
Period Reduction                                           months after the year end for the S corporations and 
 
l Not more than 6 months ............................50%   UBT - Partnerships or 3 1/2 months after the year 
                                                           end for C corporations and UBT - Individuals.  Cor-
l More than 6 months                                       porate taxpayers requesting an extension to file a 
  but not more than 9 months .......................25%    final return, see paragraph #3 under “Requirements 
                                                           for a Valid New York City Extension”. 
l More than 9 months..................................None  
                                                           CAUTION 
Line 2                                                     An extension of time to file your federal tax return or 
This line is only applicable to S corporations re-         New York State Franchise Tax return does NOT ex-
questing an extension to file a return, except S cor-      tend the filing date of your New York City tax return. 
porations requesting an extension to file a final           
return.  It is not applicable to C corporations or tax-
payers subject to the New York City Unincorporated 
Business Tax.                                                    ELECTR ONIC FILING
 
                                                            Register for electronic filing. eServices is an 
l S Corporations only   - If the estimated tax 
                                                            easy, secure and convenient way to file an ex-
  shown on line 1 exceeds $1,000, you must pay 
                                                            tension and pay tax on-line. 
  the amount shown on line 2 as the first install-           
  ment payment of estimated tax for the calendar            For more information log on to: 
  year or fiscal year following the tax year cov-
  ered by this application.  The amount shown on                        NYC.gov/eservices
  line 2, if properly computed, is your required 
  first installment of estimated tax for the follow-
  ing year, and cannot be changed when filing 
  your completed tax return.                                 MAILING INSTR UCTIONS
 
                                                             Make remittance payable to the order of: 
l C Corporations Only   - Every C corporation sub-
                                                                 NYC DEPARTMENT OF FINANCE 
  ject to the New York City Business Corporation 
  Tax (Title 11, Chapter 6, Subchapter 3-A of the           Payment must be made in U.S.dollars, drawn 
  Administrative Code) must file Form NYC-300                           on a U.S. bank. 
                                                                              
  and pay the Mandatory First Installment (“MFI”) 
                                                            To receive proper credit, you must enter your cor-
  if its tax for the second preceding year ex-
  ceeded $1,000. The MFI is equal to 25 percent             rect Employer Identification Number or Social Se-
  of the tax for the second preceding tax year,             curity Number on your application and remittance.
  and is due with the filing of Form NYC-300 2-1/2 
  months into the year for which the first install-
  ment is paid. For a calendar year taxpayer, the 
  due date of Form NYC-300 is March 15th. If any             MAIL APPLICATIONS T O :
  of the dates fall on a Saturday, Sunday or legal 
                                                             NYC DEPARTMENT OF FINANCE 
  holiday, the due date is the next business day. 
                                                                        P.O. BOX 3653 
If you wish to file an application for extension (Form           NEW YORK, NY 10008-3653