Who can e-file
Starting January 1, 2009, you can e-file a New York State partnership return if you are a:
- tax professional and transmitter authorized to e-file federal partnership returns and use Tax Department-approved software
- partnership (self filer) that is authorized to send e-filed returns directly to the IRS as an electronic return originator using Tax Department-approved software
- For detailed descriptions of transmitters, electronic return originator, etc., see IRS Publication 3112, IRS E-File Application and Participation..
- See a list of Tax Department-approved software.
To apply for e-file federal partnership authorization, see IRS Publication 3112, IRS E-File Application and Participation.
You do not need to file a separate partnership e-file application for New York State.
Returns that you can e-file
| IT-204 | Partnership Report of Income, Deductions, Credits, etc. |
| IT-204-LL | Limited Liability Company/Limited Liability Partnership Filing Fee Payment Form |
| IT-204-IP | New York Partner's Schedule K-1 |
| IT-204-CP | New York Corporate Partner's K-1 |
| IT-204.1 | New York Corporate Partner's Schedule K |
| Y-204 | Yonkers Nonresident Partner Allocation |
| IT-398 | New York State Depreciation Schedule for IRC Section 168(k) Property |
| IT-399 | New York State Depreciation Schedule |
| IT-370-PF | Application for Automatic Six-Month Extension of Time to File for Partnerships and Fiduciaries |
| IT-212 | Investment Credit |
| IT-256 | Claim for Special Additional Mortgage Recording Tax Credit |
| IT-601 | Claim for EZ Wage Tax Credit |
Returns that you cannot e-file
- those filed for a tax period beginning prior to January 1, 2008
- those filed for a tax period beginning after January 1, 2008 and ending prior to December 31, 2008 (short period returns)
- those excluded from Federal 1065 electronic filing
One payment option
You can only pay the balance due on an e-filed return with a debit withdrawal from your bank account. You must include the direct debit information on your return when you file it. We do not offer a payment voucher alternative.
Signature requirement
You provide a signature for your e-filed partnership return by completing and submitting form TR-579-PT, New York State E-file Signature Authorization.
Omitted documents
We consider your e-filed return to be the return of record. You cannot later submit forgotten or missed documents because we do not have a process to associate them with a previously submitted electronic return. You must file an amended return and include these documents.