E-file - Partnership Tax General Information

E-file partnership returns

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.

Last Modified: November 06, 2008