New York https://www.tax.ny.gov/pdf/current_forms/it/it2658e_fill_in.pdf

https://www.tax.ny.gov/pdf/current_forms/it/it2658e_fill_in.pdf
Form IT-2658-E Certificate of Exemption from Partnership or New York S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and
Department of Taxation and Finance

Certificate of Exemption from Partnership
or New York S Corporation Estimated Tax
Paid on Behalf of Nonresident Individual
Partners and Shareholders

IT-2658-E

(12/21)

Do not send this certificate to the Tax Department (see instructions below).
Use this certificate for tax years 2022 and 2023; it will expire on February 1, 2024.
First name and middle initial	

Last name	

Social Security number

Mailing address (number and street or PO Box)		

Telephone number

(

City, village, or post office	

)

State	

ZIP code

I certify that I will comply with the New York State estimated tax provisions and tax return filing requirements, to the extent that
  they apply to me, for tax years 2022 and 2023 (see instructions).
Signature of nonresident individual partner or shareholder	

Date

Instructions
General information

Tax Law section 658(c)(4) requires the following entities
that have income derived from New York sources to make
estimated personal income tax payments on behalf of
partners or shareholders who are nonresident individuals:
•	 New York S corporations;
•	 partnerships (other than publicly traded partnerships as
defined in Internal Revenue Code section 7704); and
•	 limited liability companies (LLCs) or limited liability
partnerships (LLPs) that are treated as partnerships for
federal income tax purposes.
In addition, the Tax Law requires partnerships (including
LLPs and LLCs that are treated as partnerships) that do
business within the MCTD to make estimated MCTMT
payments on behalf of any New York nonresident individual
partner subject to the MCTMT. The MCTD consists of New
York City (the counties of New York (Manhattan), Bronx,
Kings (Brooklyn), Queens, and Richmond (Staten Island)), as
well as the counties of Rockland, Nassau, Suffolk, Orange,
Putnam, Dutchess, and Westchester.
Individual partners and shareholders
Individual partners or shareholders are automatically
exempt from these estimated tax provisions if they meet one
of the following exceptions:
•	 Estimated tax payments are not required for any partner
or shareholder whose estimated tax required to be paid for
the tax year by the partnership or New York S corporation
is $300 or less. Note: While the partnership is not required
to make estimated payments on your behalf, you are still
required to make individual estimated payments if you are
liable for any amount of MCTMT.
•	 Estimated tax payments are not required for any partner or
shareholder if the entity is authorized to file a group return,
and the partner or shareholder has elected to be included
on the group return.

If you do not meet either of the above exceptions, you may
still claim exemption from this estimated tax provision by
filing Form IT-2658-E.
You qualify to claim exemption and file Form IT-2658-E by
certifying that you will comply in your individual capacity with
all the New York State personal income tax and MCTMT
estimated tax and tax return filing requirements, to the
extent that they apply to you, for the years covered by this
certificate.
If, after considering all your individual circumstances, you
determine you are not required to pay estimated tax or file a
New York nonresident income tax return, you are considered
in compliance with the New York requirements and may file
Form IT-2658-E.
Estimated tax and filing requirements for New York
nonresident individuals
Please see Form IT-203-I, Instructions for Form IT-203,
Nonresident and Part-Year Resident Income Tax Return, for
nonresident individual filing and estimated tax requirements.
You may be subject to penalties if you file this form and
fail to comply with the New York estimated tax and filing
requirements in your individual capacity.
How and when to claim exemption from estimated tax
File this certificate (Form IT-2658-E) with your partnership
or New York S corporation as soon as you determine
that you qualify. Do not send this certificate to the Tax
Department.
This certificate expires on February 1, 2024. If you qualify to
be exempt from any partnership or New York S corporation
estimated tax provisions after that date, you must file a new
Certificate of Exemption with your partnership or New York
S corporation.

(continued)

IT-2658-E (12/21) (back)

Revocation of exemption by partner or shareholder
You must notify your partnership or New York S corporation
within 10 days from the date you no longer expect to meet
the conditions stated on Form IT-2658-E.
Instructions for partnerships and New York
S corporations
Keep this certificate with your records. Do not submit this
certificate to the Tax Department.

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