Form IT-2658-NYS (2026): Attachment to Form IT-2658 for Estimated NYS Personal Income Tax

Form IT-2658-NYS is a supplemental schedule issued by the New York State Department of Taxation and Finance. It’s used alongside Form IT-2658 when a partnership or S corporation has more nonresident individual partners or shareholders than fit on the main form. Instead of trying to squeeze extra names into limited rows, the filer attaches this additional sheet to list the remaining individuals and their estimated tax payments.

The form itself doesn’t stand alone. It exists strictly as an extension of Form IT-2658, so anyone filling it out should already be familiar with the underlying requirement: partnerships and S corporations doing business in New York must make estimated personal income tax payments on behalf of their nonresident partners, members, or shareholders. This obligation exists because nonresidents who earn New York-source income through a pass-through entity are still subject to New York tax, and the state wants those payments made throughout the year rather than settled entirely at filing time.

Who Needs to File This Attachment

You’ll need Form IT-2658-NYS if your entity is already required to submit Form IT-2658 and the number of nonresident individual partners or shareholders exceeds the space allotted on the primary form. This typically applies to larger partnerships, multi-member LLCs treated as partnerships, or S corporations with a sizable roster of out-of-state owners who have New York-source income.

Each nonresident partner or shareholder listed must be someone who hasn’t opted out of the estimated tax provisions — for example, by filing their own Form IT-2658-E exemption certificate. If a partner has filed that exemption, they’re excluded from the estimated payment calculation and wouldn’t appear on either the main form or this attachment.

When the Form Is Used

Since estimated tax payments are made quarterly, this attachment gets filed each time the entity submits an installment payment for the tax year — generally aligned with the standard estimated tax due dates. For the 2026 tax year, that means the attachment travels along with each quarterly submission of Form IT-2658, not just a single annual filing. The entity recalculates or confirms the list of nonresident individuals and their respective shares of estimated tax owed at each installment.

Entities that also owe the Metropolitan Commuter Transportation Mobility Tax on behalf of nonresident partners have a separate but related obligation, handled through Form IT-2658-MTA. That form works the same way as IT-2658-NYS in structure — it’s an attachment used when the MCTMT calculation involves more individuals than the base form can list — but it addresses a different tax entirely. Entities operating within the MCTMT zone may need both attachments depending on how many nonresident owners they have and where those owners generate income.

How to Get and Complete the Form

Form IT-2658-NYS is available as a fillable PDF directly from the New York State Department of Taxation and Finance. Because it includes AcroForm fields, you can type information directly into the document using standard PDF reader software rather than printing it out and filling it in by hand. This matters for accuracy, since the form asks for specific identifying details — names, identification numbers, and calculated estimated tax amounts — that are easier to get right when entered digitally.

When completing the attachment, list each additional nonresident partner or shareholder along with their share of the estimated tax due, following the same calculation method used on the main IT-2658 form. Double-check that totals on the attachment reconcile with the combined amount being remitted for that quarter, since discrepancies between the primary form and its attachment are a common source of processing delays.

Tax preparers handling multiple pass-through entities with nonresident owners often deal with parallel documentation requirements across states. If you’re comparing due diligence standards elsewhere, the California Form 3596 checklist offers a useful point of reference for how other states structure preparer verification requirements, even though the subject matter differs from New York’s estimated tax framework.

Keep copies of each quarter’s IT-2658-NYS attachment along with the corresponding IT-2658 filing. These records support the entity’s estimated tax position and make it easier to respond to any state inquiries about payments made on behalf of specific nonresident individuals.