Form Ct-2658-E - Certificate Of Exemption From Partnership Estimated Tax Paid On Behalf Of Corporate Partners

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CT-2658-E
New York State Department of Taxation and Finance
Certificate of Exemption from Partnership
(10/11)
Estimated Tax Paid on Behalf of Corporate Partners
Do not send this certificate to the Tax Department
( see instructions below ).
Use this certificate for tax years 2012 and 2013; it will expire on February 1, 2014.
Employer identification number of corporate partner
Business telephone number
Name
Street address or PO box
City
State
ZIP code
Certification
Mark an X in the appropriate box below:
1 I certify that the corporation is exempt from any taxes imposed by the
New York State Tax Law, Articles 9, 9-A, 32 and 33
.........................................................................................
( see instructions )
2 I certify that the corporation will comply with the New York State corporation estimated tax provisions and tax return filing
requirements, to the extent that they apply to the corporation, for tax years 2012 and 2013
..........................
( see instructions )
I certify that the information on this form is correct and that, for tax years 2012 and 2013, the corporation expects to qualify for the
exemption from estimated tax paid on behalf of corporate partners as indicated above.
Signature of authorized person
Official title
Date
S corporation
Instructions
General information
If, after considering all of the corporation’s individual circumstances,
you determine that the corporation is not required to pay estimated
Tax Law section 658(c)(4) requires the following entities that
tax or file a New York State tax return, the corporation is considered
have income derived from New York sources to make estimated
in compliance with the New York State requirements and may file
corporation tax payments on behalf of partners that are
Form CT-2658-E.
C corporations (any corporation other than a federal S corporation):
• partnerships (other than publicly traded partnerships as defined
Estimated tax and corporation tax filing requirements
in Internal Revenue Code section 7704); and
Please see the appropriate New York State corporation tax form
• limited liability companies (LLCs) or limited liability partnerships
instructions for filing and estimated tax requirements.
(LLPs) that are treated as partnerships for federal income tax
purposes.
The corporation may be subject to penalties if it files this form
and fails to comply with the New York State estimated tax and
Note: These estimated tax provisions do not apply to a federal
corporation tax filing requirements in its corporate capacity.
S corporation. If the corporation is a federal S corporation and the
partnership sent you this form, do not complete the certification
How and when to claim exemption from estimated tax
section. Mark an X in the S corporation box in the signature area,
File this certificate (Form CT-2658-E) with the partnership as
sign and date the form, and return it to the partnership.
soon as you determine that the corporation meets one of the
qualifying conditions above. Mark an X in the appropriate box in the
Corporate partners
Certification section, indicating which condition the corporation has
Corporate partners are automatically exempt from these
met. Do not send this certificate to the Tax Department.
estimated tax provisions if the estimated tax required to be paid for
the tax year by the partnership on behalf of the corporate partner is
This certificate expires on February 1, 2014. If the corporation
$300 or less.
still qualifies to be exempt from any partnership estimated tax
provisions after that date, the corporation must file a new Certificate
If the corporation does not meet the above condition, the
of Exemption with the partnership.
corporation may still claim exemption from this estimated tax
provision by filing Form CT-2658-E with the partnership.
Revocation of exemption by corporate partner
A corporation qualifies to claim exemption by certifying on
The corporation must notify the partnership within 10 days
Form CT-2658-E one of the following:
from the date that it no longer meets the conditions stated in
Form CT-2658-E.
• The corporation is exempt from any tax imposed by New York
State Tax Law, Articles 9, 9-A, 32 and 33 (a tax exempt
Instruction for partnerships
corporation that is only subject to the unrelated business income
tax under New York State Tax Law, Article 13 still meets this
Keep this certificate with your records; do not send this certificate
condition).
to the Tax Department.
• The corporation will comply, in its corporate capacity, with all
New York State corporation estimated tax payment provisions
and tax return filing requirements.

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