I am working on a tax return for a California client who qualifies for the disaster relief extension due to the winter storms. However, in the process of preparing the returns, I discover he also must file a New York non-resident return. Will the New York non-resident return also qualify for the automatic extension or will he be considered late filing for New York and subject to penalty?
As James Madison explained in Federalist Paper 39, the powers of the federal government are limited to those enumerated in the Constitution’s text, whereas the states retain all other political powers.
In other words, New York doesn't have to recognize the federal or California automatic extensions. But they might consider them as a factor when you ask that penalties be abated.
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