IT-2658: Report of Estimated Tax for Nonresident Individual Partners and Shareholders - Payments due April 15, June 17, September 16, 2024, and January 15, 2025 (2024)
New York · NY DTF · Used for tax years 2024
Form IT-2658 reports estimated New York personal income tax and Metropolitan Commuter Transportation Mobility Tax (MCTMT) payments made on behalf of nonresident individual partners and shareholders. It summarizes applicable income, partner and shareholder counts, and tax payments
Who files this form
Form IT-2658 is for partnerships and New York S corporations reporting estimated tax payments on behalf of nonresident individual partners and shareholders. It covers personal income tax and Metropolitan Commuter Transportation Mobility Tax (MCTMT).
This form is for payments on behalf of nonresident individuals only.
When it's due
For tax year 2024, the payment due dates printed on the form are:
- 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 ready to complete the form:
- The partnership’s or New York S corporation’s employer identification number, legal name, trade name if different, and address.
- Contact name, phone number, and email address.
- Completed Forms IT-2658-NYS and IT-2658-MTA, whichever apply. Submit all applicable schedules with the return.
- From Forms IT-2658-NYS: the total number of partners or shareholders, total New York source income, and total estimated personal income tax paid.
- From Forms IT-2658-MTA: the total number of partners, total net earnings from self-employment allocated to the Metropolitan Commuter Transportation District (MCTD), and total estimated MCTMT paid.
- A check or money order payable in U.S. funds to Commissioner of Taxation and Finance.
How to file
- Enter the business and contact information. If the filer is an S corporation, mark an X in the S corporation box.
- Select the applicable payment due date.
- Complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply, and enter the totals on Form IT-2658.
- Add lines 3 and 6 to enter the total payment on line 7.
- Have a general partner, member, or authorized person sign and date the form. The paid preparer must complete the paid preparer section, if applicable.
- Submit all applicable schedules with the return. Make your check or money order payable in U.S. funds to Commissioner of Taxation and Finance.
Mail the form to:
NYS ESTIMATED INCOME TAX
PROCESSING CENTER
PO BOX 4123
BINGHAMTON NY 13902-4123
Common mistakes
- Using the form for payments other than those on behalf of nonresident individuals. The form states that it is for payments on behalf of nonresident individuals only.
- Leaving out required schedules. The form says to complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply, and submit all applicable schedules with the return.
Questions people ask
Which taxes does Form IT-2658 cover?
It covers estimated personal income tax and Metropolitan Commuter Transportation Mobility Tax (MCTMT) payments on behalf of nonresident individuals.
Which schedules do I submit?
Complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply. Submit all applicable schedules with the return.
How do I calculate the total payment?
Add line 3, total estimated personal income tax paid, and line 6, total estimated MCTMT paid. Enter the result on line 7.
Who signs the form?
A general partner, member, or authorized person signs the form.
Who should the check or money order be payable to?
Make it payable in U.S. funds to Commissioner of Taxation and Finance.