CT-2658: Report of Estimated Tax for Corporate Partners; Payments due April 15, June 16, September 15, 2025, and January 15, 2026 (2025)
New York · NY DTF · Used for tax years 2025
New York Form CT-2658 reports estimated tax payments made by a partnership on behalf of its C corporation partners only. It lists each corporate partner’s ownership percentage, New York source income, and estimated tax paid.
Who files this form
Form CT-2658 is for partnerships reporting estimated tax payments on behalf of C corporation partners only.
When it's due
For tax year 2025, the payment due dates listed on the form are:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
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 and totals for New York source income and estimated tax paid across Forms CT-2658 and CT-2658-ATT.
Attach Form(s) CT-2658-ATT if necessary to report the allocation of estimated tax to corporate partners.
How to file
Complete the partnership information and the allocation of estimated tax to corporate partners. Enter the page totals and combined totals, attach Form(s) CT-2658-ATT if necessary, and mark one due-date box.
Have the general partner sign and date the form and provide the requested contact information. 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 this form for payments on behalf of partners other than C corporations. The form says it is for C corporations only.
- Marking more than one due-date box. The form directs you to mark an X in one box.
- Leaving out Form(s) CT-2658-ATT when needed.
- Omitting the general partner’s signature.
- Leaving the paid-preparer section incomplete when a paid preparer is used.
Questions people ask
Is this form for all types of partners?
No. Form CT-2658 states that it is for payments on behalf of C corporations only.
What if I need additional space for corporate partners?
Attach Form(s) CT-2658-ATT if necessary to report the allocation of estimated tax to corporate partners.
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 provides a signature line for the general partner. It also has a separate section that a paid preparer must complete.