CT-2658-E: Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners (this version expires on February 1, 2026) (2025)
New York · NY DTF · Used for tax years 2025
Form CT-2658-E certifies a corporate partner’s exemption from partnership estimated tax paid on its behalf. This certificate covers tax years 2024 and 2025 and expires on February 1, 2026. Do not send it to the Tax Department.
Who files this form
Form CT-2658-E is for a corporate partner certifying that it expects to qualify for an exemption from partnership estimated tax paid on its behalf for tax years 2024 and 2025.
The corporation must certify one of the following:
- It is exempt from 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.
When it's due
This certificate is for tax years 2024 and 2025 and expires on February 1, 2026. The form does not state a submission deadline.
What you'll need
The form asks for the following information:
- Corporate partner’s employer identification number (EIN).
- Name, mailing address, and business telephone number.
- The applicable exemption certification.
- An authorized person’s signature, official title, and date.
The form does not list supporting documents to attach.
How to file
Enter the corporate partner’s identifying and contact information. Mark an X in the appropriate certification box, then have an authorized person sign, enter their official title, and date the certificate.
Do not send this certificate to the Tax Department. The supplied form does not give a mailing address, e-filing instructions, or another submission destination. It refers readers to Form CT-2658-E-I for assistance, but those instructions were not provided.
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.
Can a corporation use the certificate if it is not exempt from corporation taxes?
The form offers a second certification for a corporation that 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.
Who signs the certificate?
An authorized person must sign and provide 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.
Should I send the certificate to the Tax Department?
No. The form explicitly says not to send it to the Tax Department.