The research showing 

Does Arizona accept federal extension S Corp?

Arizona doesn't require businesses (C-Corporations, S-Corporations, partnerships, and fiduciaries) to file a separate Business tax extension form if they have an approved federal extension from filing Form 7004.

New York does not recognize a federal extension. If you cannot meet the filing deadline for a NY business return, you should request a six-month extension of time by filing Form CT-5, Request for Six-Month Extension to File (For Franchise/Business Taxes, MTA Surcharge, or Both), on or before the due date of the return. Dec 5, 2024