New York Form IT-2658, officially titled Report of Estimated Tax for Nonresident Individual Partners and Shareholders, is a tax form issued by the New York State Department of Taxation and Finance. It is used by partnerships and New York S corporations to report and submit estimated tax payments made on behalf of nonresident individual partners and shareholders. These payments cover New York State personal income tax and, when applicable, the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
The form is specifically designed for payments made on behalf of nonresident individuals. It collects information about the partnership or S corporation, including its legal name, employer identification number, business address, contact details, and filing status. It also records the number of partners or shareholders covered by the payment, total New York source income, estimated personal income tax payments, and amounts associated with MCTMT.
Form IT-2658 contains two main tax reporting sections. The first section covers New York State estimated personal income tax, while the second covers estimated MCTMT. The personal income tax section summarizes information reported on the applicable Forms IT-2658-NYS. The MCTMT section summarizes information reported on Forms IT-2658-MTA. These supporting forms must be completed whenever applicable and submitted with the main IT-2658 filing.
The form also includes a total payment calculation, third-party designee authorization, paid preparer information, and a signature section for a general partner, member, or other authorized individual. These fields help the Department of Taxation and Finance identify the responsible business, verify the reported payments, and communicate with authorized individuals about the filing.
Completing Form IT-2658 correctly is important because it consolidates estimated personal income tax and MCTMT payments made on behalf of nonresident individuals. Incorrect partner counts, income totals, payment amounts, or missing supporting schedules can affect the processing of the return. Businesses should ensure that all amounts reported on the main form agree with the corresponding supporting schedules before submitting the payment.
How To File New York Form IT-2658
New York Form IT-2658 is filed by the partnership or New York S corporation responsible for making estimated tax payments on behalf of nonresident individual partners or shareholders.
The main form must be completed together with the applicable supporting schedules:
- Form IT-2658-NYS for New York State estimated personal income tax.
- Form IT-2658-MTA for estimated Metropolitan Commuter Transportation Mobility Tax.
Complete both supporting forms when both types of payments apply. Submit all applicable schedules with Form IT-2658.
Who Needs To File Form IT-2658?
Partnerships and New York S corporations making estimated tax payments on behalf of nonresident individual partners or shareholders use this form.
The form is intended specifically for payments covering nonresident individuals’ New York State personal income tax and applicable MCTMT.
The filing entity must report the relevant partner or shareholder counts, New York source income, and estimated tax payments using the applicable supporting schedules.
2026 Form IT-2658 Due Dates
The 2026 form provides four payment due dates. Select the appropriate date by marking an X in only the corresponding box.
The available dates are:
- April 15, 2026.
- June 15, 2026.
- September 15, 2026.
- January 15, 2027.
Select the due date associated with the payment being reported.
Information To Prepare Before Completing The Form
Before starting Form IT-2658, gather the following information:
- Legal name of the partnership or New York S corporation.
- Employer Identification Number (EIN).
- Business trade name, if different from its legal name.
- Name of the business contact person.
- Complete business mailing address.
- Contact telephone number.
- Contact email address.
- Applicable payment due date.
- Information about the partners or shareholders covered by the filing.
- Total New York source income.
- Completed Forms IT-2658-NYS, when applicable.
- Completed Forms IT-2658-MTA, when applicable.
- Total estimated personal income tax payments.
- Total estimated MCTMT payments.
- Information about any authorized third-party designee.
- Paid preparer information, when applicable.
- Signature details of the general partner, member, or authorized person.
Make sure all supporting schedules are completed accurately because several amounts on Form IT-2658 are calculated from those schedules.
How To Complete New York Form IT-2658
Form IT-2658 contains taxpayer identification fields, payment due date selections, two tax reporting sections, a total payment calculation, third-party designee information, paid preparer details, and a signature section.
Follow the instructions below to complete each field and numbered line.
Tax Payment Due Date
The first section of Form IT-2658 contains four checkboxes corresponding to the estimated tax payment dates.
April 15, 2026
Mark this box if the reported estimated tax payment is associated with the April 15, 2026, due date.
June 15, 2026
Mark this box if the payment is associated with the June 15, 2026, due date.
September 15, 2026
Mark this box if the payment is associated with the September 15, 2026, due date.
January 15, 2027
Mark this box if the payment is associated with the January 15, 2027, due date.
Select the applicable due date by marking an X in the corresponding box.
Business And Entity Information
The top portion of the form collects information about the partnership or New York S corporation submitting the estimated tax payment.
Legal Name Of Partnership Or New York S Corporation
Enter the complete legal name of the partnership or New York S corporation responsible for making the estimated tax payments.
Use the entity’s official legal name rather than an abbreviated business name.
Employer Identification Number (EIN)
Enter the federal Employer Identification Number assigned to the partnership or S corporation.
Make sure the EIN corresponds to the entity identified in the legal name field.
S Corporation Checkbox
Mark this box if the filer is a New York S corporation.
Leave it unchecked if the filing entity is a partnership.
This checkbox identifies the entity’s filing classification.
Trade Name Of Business If Different From Legal Name Above
Enter the trade name or operating business name if it differs from the legal name entered above.
If the business operates under the same name as its legal name, this field may be left blank.
Contact Name
Enter the name of the individual who serves as the primary contact for the filing.
This should be someone who can respond to questions about the estimated tax payment and supporting information.
Address (Number And Street Or Rural Route)
Enter the complete business mailing address, including the street number and street name or rural route information.
The form refers taxpayers to the instructions for Form IT-2658-I for additional address guidance.
Contact Phone Number
Enter the telephone number of the person responsible for handling questions about the filing.
Include the appropriate area code.
City, Village, Or Post Office
Enter the city, village, or post office associated with the business mailing address.
State
Enter the state abbreviation for the business address.
ZIP Code
Enter the ZIP code associated with the mailing address.
Contact Email Address
Enter a valid email address for the business contact person.
Use an email address that is regularly monitored so that communications concerning the filing can be received.
New York State Estimated Personal Income Tax
This section reports estimated New York State personal income tax payments made on behalf of nonresident individual partners or shareholders.
The information is summarized from the applicable Forms IT-2658-NYS.
Complete this section using the totals from all relevant IT-2658-NYS forms.
Line 1: Total Number Of Partners/Shareholders From All Forms IT-2658-NYS
Enter the total number of individual partners or shareholders reported across all Forms IT-2658-NYS associated with the filing.
Include the individuals covered by the applicable supporting schedules.
If multiple IT-2658-NYS forms have been completed, combine the reported partner or shareholder counts to determine the total.
Enter the resulting number on Line 1.
Line 2: Total New York Source Income
Enter the total New York source income reported across all applicable Forms IT-2658-NYS.
This amount represents the combined New York source income associated with the nonresident individual partners or shareholders covered by the estimated tax payment.
If multiple supporting forms are included, add their applicable New York source income amounts.
Enter the combined amount on Line 2, rounded as required by the form.
Line 3: Total Estimated Personal Income Tax Paid From All Forms IT-2658-NYS
Enter the combined estimated New York State personal income tax payments reported across all applicable Forms IT-2658-NYS.
If multiple supporting schedules have been prepared, add the estimated personal income tax payment amounts from all of them.
The calculation is:
Total Estimated Personal Income Tax = Sum of estimated personal income tax paid from all Forms IT-2658-NYS.
Enter the resulting amount on Line 3.
This figure will also be used when calculating the total payment on Line 7.
Estimated Metropolitan Commuter Transportation Mobility Tax (MCTMT)
This section reports estimated Metropolitan Commuter Transportation Mobility Tax payments made on behalf of applicable nonresident individual partners.
MCTMT is associated with earnings allocated to the Metropolitan Commuter Transportation District (MCTD).
The information in this section is summarized from all applicable Forms IT-2658-MTA.
Line 4: Total Number Of Partners From All Forms IT-2658-MTA
Enter the total number of partners reported across all applicable Forms IT-2658-MTA.
If multiple MCTMT supporting forms have been completed, add the partner counts from all of them.
Enter the combined number on Line 4.
Line 5: Total Net Earnings From Self-Employment Allocated To The MCTD
Enter the total net earnings from self-employment allocated to the Metropolitan Commuter Transportation District.
Use the applicable amounts reported on all supporting Forms IT-2658-MTA.
If more than one supporting form is included, combine the relevant net earnings amounts.
Enter the resulting total on Line 5, rounded as required by the form.
Line 6: Total Estimated MCTMT Paid From All Forms IT-2658-MTA
Enter the combined estimated MCTMT payments reported across all applicable Forms IT-2658-MTA.
If multiple supporting schedules are included, add their estimated MCTMT payment amounts.
The calculation is:
Total Estimated MCTMT = Sum of estimated MCTMT paid from all Forms IT-2658-MTA.
Enter the resulting amount on Line 6.
This figure is used to calculate the total payment reported on Line 7.
Total Payment
This section combines the estimated personal income tax and estimated MCTMT payments reported in the preceding sections.
Line 7: Total Payment
Add Line 3 and Line 6 to calculate the total estimated tax payment.
The calculation is:
Total Payment = Line 3 + Line 6.
Line 3 represents total estimated New York State personal income tax paid from the applicable IT-2658-NYS schedules.
Line 6 represents total estimated MCTMT paid from the applicable IT-2658-MTA schedules.
Enter the combined amount on Line 7.
Check that the total agrees with the payment being submitted.
Third-Party Designee Information
The next section allows the taxpayer to authorize another individual to discuss the tax return with the New York State Department of Taxation and Finance.
Complete this section if the partnership or S corporation wants to designate another person to communicate with the department about the filing.
Third-Party Designee: Yes
Select Yes if the filer wants to authorize a designated individual to discuss the return with the department.
Provide the requested identification and contact information for that person.
Third-Party Designee: No
Select No if the filer does not want to designate another person to discuss the return.
Only one option should be selected.
Print Designee’s Name
Enter the full name of the person authorized to discuss the return.
The name should identify the individual being designated.
Designee’s Phone Number
Enter the designated person’s telephone number, including the appropriate area code.
Designee’s Email
Enter the designated person’s email address.
Use a valid email address where the individual can receive communications.
Personal Identification Number (PIN)
Enter the personal identification number requested for the third-party designee.
This field is used as part of the designee information provided on the form.
Paid Preparer Information
The paid preparer section must be completed by the tax professional or preparer responsible for preparing the return when applicable.
If a paid preparer completed the form, the preparer must provide the required identifying, professional, and contact information.
Preparer’s Signature
The paid preparer must sign the form in the designated field.
The signature identifies the preparer responsible for the preparation of the return.
Date
Enter the date associated with the paid preparer’s signature.
Preparer’s NYTPRIN
Enter the preparer’s New York Tax Preparer Registration Identification Number (NYTPRIN), when applicable.
Use the preparer’s assigned registration identification number.
Firm’s Name (Or Yours, If Self-Employed)
Enter the name of the tax preparation firm responsible for preparing the form.
If the preparer operates independently, enter the preparer’s own business name as applicable.
Preparer’s PTIN Or SSN
Enter the paid preparer’s Preparer Tax Identification Number (PTIN) or Social Security Number, as applicable.
Use the identification information requested for the preparer.
Address
Enter the complete mailing address of the tax preparation firm or the self-employed preparer.
Include the street address and other relevant mailing details.
Employer Identification Number
Enter the employer identification number associated with the tax preparation firm, when applicable.
NYTPRIN Exclusion Code
Enter the applicable NYTPRIN exclusion code if the preparer qualifies for an exclusion from the registration requirement.
The form provides a separate field for this information.
Enter the paid preparer’s email address.
This allows the department to identify the appropriate contact for communications concerning the preparation of the return.
Taxpayer Signature And Authorization
The signature section must be completed by the individual authorized to sign on behalf of the partnership or S corporation.
Signature Of General Partner, Member, Or Authorized Person
The general partner, member, or another properly authorized individual must sign the form.
The signature certifies the filing and identifies the person accepting responsibility for submitting the return on behalf of the entity.
Date
Enter the date on which the authorized individual signs the form.
Daytime Phone Number
Enter a telephone number where the authorized individual can be reached during normal business hours.
Include the appropriate area code.
Enter a valid email address for the authorized individual.
Use an address that can be monitored for communications concerning the filing.
Payment Instructions For Form IT-2658
After completing the form and calculating the total payment, prepare the payment using the instructions provided by the New York State Department of Taxation and Finance.
Check Or Money Order Payable To
Make the check or money order payable in U.S. funds to:
Commissioner of Taxation and Finance.
Ensure that the payment amount agrees with the total reported on Line 7.
Mailing Address
Mail the completed Form IT-2658, applicable supporting schedules, and payment to:
NYS ESTIMATED INCOME TAX
PROCESSING CENTER
PO BOX 4123
BINGHAMTON NY 13902-4123
Make sure the completed form and all applicable supporting schedules are included in the submission.
Supporting Forms Required With IT-2658
Form IT-2658 is designed to summarize information from additional schedules. The applicable supporting forms must be completed and submitted with the main filing.
Form IT-2658-NYS
Form IT-2658-NYS provides the supporting information for estimated New York State personal income tax payments made on behalf of nonresident individual partners and shareholders.
Its information is summarized on the following lines of Form IT-2658:
- Line 1: Total number of partners or shareholders.
- Line 2: Total New York source income.
- Line 3: Total estimated personal income tax paid.
If multiple IT-2658-NYS forms apply, use their combined totals when completing the main form.
Form IT-2658-MTA
Form IT-2658-MTA provides the supporting information for estimated Metropolitan Commuter Transportation Mobility Tax payments.
Its information is summarized on the following lines of Form IT-2658:
- Line 4: Total number of partners.
- Line 5: Total net earnings from self-employment allocated to the MCTD.
- Line 6: Total estimated MCTMT paid.
If multiple IT-2658-MTA forms apply, combine their applicable figures when completing the main form.
Important Filing And Calculation Rules
Before submitting Form IT-2658, review the following requirements.
Use The Correct Payment Due Date
The form provides four payment due dates for 2026 estimated tax payments. Select the applicable date and make sure it corresponds to the payment being reported.
Complete Applicable Supporting Schedules
Forms IT-2658-NYS and IT-2658-MTA must be completed whenever applicable.
Submit all applicable schedules with the main return.
The counts reported on Lines 1 and 4 must agree with the totals from the relevant supporting forms.
Do not enter an unsupported estimate of the number of partners or shareholders.
Verify Income And Payment Amounts
Lines 2, 3, 5, and 6 must reflect the combined amounts reported on the corresponding supporting schedules.
Check all calculations before transferring the figures to Form IT-2658.
Verify Total Payment
Line 7 must equal the sum of Line 3 and Line 6.
The total payment should agree with the amount being submitted.
Complete The Required Signatures
The form includes separate fields for the paid preparer and the general partner, member, or authorized person.
Complete the applicable signature and identification fields before submitting the form.
Final Review Before Filing
Before submitting New York Form IT-2658 for the 2026 tax year, review the entire form to ensure that all information and calculations are accurate.
Use the following checklist:
- Select the correct estimated tax payment due date.
- Enter the legal name of the partnership or New York S corporation.
- Verify the employer identification number.
- Mark the S corporation checkbox if applicable.
- Enter the business trade name if different from the legal name.
- Provide the contact person’s name.
- Enter the complete business mailing address.
- Provide the contact telephone number.
- Enter a valid contact email address.
- Complete Form IT-2658-NYS when applicable.
- Complete Form IT-2658-MTA when applicable.
- Enter the total number of partners or shareholders on Line 1.
- Enter the total New York source income on Line 2.
- Verify the estimated personal income tax payments on Line 3.
- Enter the total number of partners on Line 4.
- Enter the total net earnings allocated to the MCTD on Line 5.
- Verify the estimated MCTMT payments on Line 6.
- Add Lines 3 and 6 correctly.
- Enter the total payment on Line 7.
- Complete the third-party designee section if applicable.
- Verify the designee’s name, telephone number, email, and PIN when applicable.
- Complete the paid preparer information when applicable.
- Enter the preparer’s NYTPRIN or applicable exclusion code.
- Verify the preparer’s PTIN or SSN.
- Obtain the required signature of the general partner, member, or authorized person.
- Enter the signature date.
- Provide the authorized person’s daytime telephone number and email address.
- Make the check or money order payable to Commissioner of Taxation and Finance.
- Ensure the payment amount agrees with Line 7.
- Attach all applicable supporting schedules.
- Mail the completed return and payment to the correct processing center address.
Final Note: New York Form IT-2658 is used by partnerships and New York S corporations to report estimated personal income tax and MCTMT payments made on behalf of nonresident individual partners and shareholders. Accurate filing requires complete entity information, correctly calculated partner and shareholder totals, properly reported New York source income, and payment amounts supported by Forms IT-2658-NYS and IT-2658-MTA. Review all entries, verify the total payment on Line 7, and include the applicable supporting schedules before submitting the return.