IT-2658: Report of Estimated Tax for Nonresident Individual Partners and Shareholders; Payments due April 15, June 16, September 15, 2025, and January 15, 2026 (2025)
New York · NY DTF · Used for tax years 2025
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 partner and shareholder counts, New York source income, net earning
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).
The form is for payments on behalf of nonresident individuals only.
When it's due
For tax year 2025, the payment due dates printed 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 these forms and details ready:
- Completed Forms IT-2658-NYS and IT-2658-MTA, whichever apply. Submit all applicable schedules with the return.
- The business’s employer identification number, legal name, trade name if different, and address.
- Contact name, phone number, and email address.
- Totals from the applicable schedules, including partner or shareholder counts, New York source income, net earnings from self-employment allocated to the MCTD, and estimated tax 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. Mark the S corporation box if it applies, and select the payment due date.
- Complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply, and enter their totals on IT-2658.
- Add lines 3 and 6 to calculate the total payment on line 7.
- Have a general partner, member, or authorized person sign and date the form. Include all applicable schedules.
- 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
- Leaving out required schedules. The form says you must complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply, and submit all applicable schedules with the return.
- Using the form for payments other than those on behalf of nonresident individuals. The form is specifically labeled for payments on behalf of nonresident individuals only.
Questions people ask
What taxes does Form IT-2658 report?
It reports estimated personal income tax and Metropolitan Commuter Transportation Mobility Tax (MCTMT) payments on behalf of nonresident individuals.
How do I calculate the total payment?
Add the estimated personal income tax on line 3 and the estimated MCTMT on line 6. Enter the total on line 7.
Who signs the form?
The signature line is for a general partner, member, or authorized person.
Do I need to attach the schedules?
Yes. Complete Forms IT-2658-NYS and IT-2658-MTA, whichever apply, and submit all applicable schedules with the return.