IT-2658-E: Certificate of Exemption from Partnership or New York S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and Shareholders (this version expires on February 1, 2026) (2025)
New York · NY DTF · Used for tax years 2025
Form IT-2658-E is an exemption certificate for estimated tax paid by a partnership or New York S corporation on behalf of a nonresident individual partner or shareholder. By signing, you certify that you will comply with New York State estimated tax and tax return filing requirem
Who files this form
Form IT-2658-E is an exemption certificate for nonresident individual partners and shareholders concerning estimated tax paid on their behalf by a partnership or New York S corporation.
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.
When it's due
This certificate covers tax years 2024 and 2025 and expires on February 1, 2026.
What you'll need
Have the information requested on the certificate ready:
- First name, middle initial, and last name
- Social Security number
- Mailing address, including city, state, and ZIP code
- Telephone number
The form also asks for the nonresident individual partner’s or shareholder’s signature and the date.
How to file
Do not send this certificate to the Tax Department.
For assistance, the form refers you to Form IT-2658-E-I, Instructions for Form IT-2658-E.
Common mistakes
- Sending the certificate to the Tax Department. The form explicitly says not to do this.
- Using the certificate for tax years other than 2024 and 2025. The form says to use it for those years and states that it expires on February 1, 2026.
Questions people ask
What am I certifying when I sign?
You are certifying 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.
Does this certificate cover tax year 2025?
Yes. The form states that it is for tax years 2024 and 2025 and expires on February 1, 2026.
Should I send the certificate to the Tax Department?
No. The form explicitly says not to send it to the Tax Department.
Where does the form direct me for assistance?
It directs you to Form IT-2658-E-I, Instructions for Form IT-2658-E.