CT-2658-E: Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners (Expires February 1, 2026) (2024)
New York · NY DTF · Used for tax years 2024
Form CT-2658-E certifies a corporate partner's exemption from partnership estimated tax paid on its behalf. It records the corporation's identifying information and certification of the basis for exemption. The certificate covers tax years 2024 and 2025, expires on February 1, 20
Who files this form
Form CT-2658-E is a certificate for a corporate partner claiming exemption from partnership estimated tax paid on its behalf. The corporation must certify one of these two statements:
- It is exempt from any taxes imposed by New York State Tax Law Articles 9, 9-A, and 33.
- It will comply with New York State corporation estimated tax provisions and tax return filing requirements, to the extent they apply, for tax years 2024 and 2025.
The form does not state that all corporate partners must complete this certificate.
When it's due
This certificate is for tax years 2024 and 2025 and expires on February 1, 2026. The form does not print a filing due date.
What you'll need
The certificate asks for:
- The corporate partner's employer identification number.
- Name, business telephone number, and mailing address.
- An X in the appropriate certification box.
- An authorized person's signature, official title, and date.
The form does not list any required supporting documents.
How to file
Enter the corporate partner's identifying information and mark an X in the appropriate certification box. An authorized person must sign and provide their official title and the date.
Do not send this certificate to the Tax Department. The form does not provide a mailing address, e-filing instructions, or another delivery destination.
For assistance, the form refers you to Form CT-2658-E-I, Instructions for Form CT-2658-E.
Common mistakes
- Sending the certificate to the Tax Department. The form specifically says not to do this.
- Using the certificate for other tax years. It is for tax years 2024 and 2025 and expires on February 1, 2026.
Questions people ask
Which tax years does this certificate cover?
It covers tax years 2024 and 2025 and expires on February 1, 2026.
Does the corporation have to be exempt from New York corporation taxes to use this certificate?
The form offers two certification choices. One is for a corporation exempt from taxes under Articles 9, 9-A, and 33. The other is for a corporation that will comply with applicable New York State corporation estimated tax provisions and tax return filing requirements for 2024 and 2025.
Who signs the certificate?
An authorized person signs and provides their official title and the date. The signer certifies that the information is correct and that the corporation expects to qualify for the indicated exemption for tax years 2024 and 2025.
Should I send the certificate to the Tax Department?
No. The form specifically says not to send it to the Tax Department.