IT-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 IT-2658-E is a certificate of exemption from partnership or New York S corporation estimated tax paid on behalf of nonresident individual partners and shareholders. It certifies that the signer will comply with applicable New York State estimated tax provisions and tax retur
Who files this form
The certificate is for nonresident individual partners and shareholders. Despite the corporate-partner wording in the supplied title, the form itself identifies nonresident individuals.
By signing, you certify that you will comply with New York State estimated tax provisions and tax return filing requirements for tax years 2024 and 2025, to the extent they apply to you. The supplied text does not state who is required to complete this certificate.
When it's due
For tax years 2024 and 2025, this certificate expires on February 1, 2026. The form does not print a submission deadline.
What you'll need
The form asks for:
- First name, middle initial, and last name
- Social Security number
- Mailing address, including city, state, and ZIP code
- Telephone number
- Signature of the nonresident individual partner or shareholder and the date
The supplied text does not list supporting documents to attach.
How to file
Complete the identifying information, sign the certification, and date it.
Do not send this certificate to the Tax Department. The supplied text does not give a mailing address, another recipient, or an e-file method.
For assistance, the form refers to Form IT-2658-E-I, Instructions for Form IT-2658-E. Those instructions were not supplied.
Common mistakes
- Sending the certificate to the Tax Department: The form specifically says not to send it there.
- Using it for the wrong tax years or overlooking its expiration: This certificate is for tax years 2024 and 2025 and expires 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 supplied form identify corporate partners?
No. The form text identifies nonresident individual partners and shareholders, and its signature line is for a nonresident individual partner or shareholder.
What am I certifying when I sign?
You certify that you will comply with New York State estimated tax provisions and tax return filing requirements for 2024 and 2025, to the extent they apply to you.
Should I send the certificate to the Tax Department?
No. The form explicitly says not to send this certificate to the Tax Department.