The usual filing deadline for taxpayers is April 15, which this year falls on a Sunday. Due to a recently enacted legal holiday in the District of Columbia, the Internal Revenue Service extended the filing and payment due date for federal income tax returns from April 16 to April 17. Accordingly, New York State is also extending the filing and payment due date to April 17 for the following returns:

* Income tax returns filed by individuals, estates and trusts;

* Income tax information returns filed by partnerships (including limited liability corporations that are treated as partnerships for federal income tax purposes);

* Corporation franchise tax returns filed by corporations that are subject to Article 9-A (Franchise Tax on Business Corporations), Article 32 (Franchise Tax on Banking Corporations) and Article 33 (Franchise Tax on Insurance Corporations) of the Tax Law, that would have otherwise been due on April 16, 2007;

* Unrelated business income tax returns filed by organizations and trusts subject to Article 13 of the Tax Law that would otherwise be due on April 16, 2007.

The extended due date also applies to filing any application or request for extension of time to file, making payments of estimated tax due, making a declaration of estimated tax, or filing a amended return for taxpayers listed above that were previously due on April 16, 2007.

The April 17, 2007 due date does NOT apply to remittances of withholding tax by employers required to use Form NYS-1, Return of Tax Withheld, that are due on April 16, 2007 or remittances of withholding tax made by employers required to use the PrompTax system that are due on April 16, 2007.

Taxpayers may obtain forms and instructions at the Department's website (www.nystax.gov) or from the Department's fax-on-demand service at 1-800-748-3676.