CT-2658: Report of Estimated Tax for Corporate Partners - Payments due April 15, June 17, September 16, 2024, and January 15, 2025 (2024)
New York · NY DTF · Used for tax years 2024
New York Form CT-2658 reports estimated tax payments made by a partnership on behalf of its C corporation partners. It lists each corporate partner’s ownership percentage, New York source income, and allocated estimated tax paid.
Who files this form
Form CT-2658 is for partnerships reporting estimated tax payments on behalf of corporate partners. The form states that it is for payments on behalf of C corporations only.
The form text does not explain which partnerships are required to make these payments.
When it's due
The 2024 tax year form lists these payment due dates:
- April 15, 2024
- June 17, 2024
- September 16, 2024
- January 15, 2025
Mark an X in the box for the applicable due date.
What you'll need
Have the following information ready:
- The partnership’s legal name, trade name if different, EIN, address, and contact information.
- Each corporate partner’s legal name, EIN, business address, contact name, and telephone number.
- Each corporate partner’s ownership percentage, New York source income, and estimated tax paid.
- The total number of partners, total New York source income, and total estimated tax paid across Form CT-2658 and any Forms CT-2658-ATT.
Attach Form CT-2658-ATT if necessary to report additional corporate partners.
How to file
Enter the partnership and corporate partner information, complete the page totals and overall totals, and mark the applicable due-date box. Attach Forms CT-2658-ATT if necessary.
The form includes a signature and date area for the general partner. A paid preparer must complete the paid-preparer section.
Mail the form to:
NYS ESTIMATED CORPORATION TAX
PROCESSING UNIT
PO BOX 4136
BINGHAMTON NY 13902-4136
Common mistakes
- Using the form for payments for other types of partners. The form says it is for payments on behalf of C corporations only.
- Not selecting a due date. The form directs you to mark an X in one due-date box.
- Leaving out necessary attachments. Attach Forms CT-2658-ATT if necessary.
- Leaving the paid-preparer section incomplete when using a paid preparer. The form states that the paid preparer must complete it.
Questions people ask
Is CT-2658 for all types of partners?
No. The form states that it is for estimated tax payments on behalf of C corporations only.
What if I need more space to list corporate partners?
Attach Forms CT-2658-ATT if necessary.
Do the totals include attached Forms CT-2658-ATT?
Yes. The form asks for the total number of partners and total estimated tax paid from all Forms CT-2658 and CT-2658-ATT.
Who signs the form?
The form has a signature line for the general partner and a separate section that a paid preparer must complete.