Request for permission.

(1) Request for permission. A partnership electing to file a group return on behalf of its participating partners must request permission to do so by submitting an application on a form prescribed by the department for such purpose (or replica, reproduction, computer-prepared form or other such form containing the prescribed information). The application must be accompanied by an individual power of attorney (or other evidence of authority acceptable to the Department of Taxation and Finance) for each participating partner authorizing a common partner to represent such participating partner in making, executing, or filing the return. The request must be sent to the Assistant Director, Registration and Licensing Services Bureau, New York State Department of Taxation and Finance, Building 8, Room 408, W.A. Harriman Campus, Albany, NY 12227. Request for permission to file a group return must be made by the 30th day following the close of the taxable year for which the election is requested. Permission to file a group return will be restricted to partnerships which have more than 10 electing qualified nonresident partners in each taxable year. Upon receipt of a properly completed application, the department will determine whether or not the initial approval will be granted and will notify the partnership accordingly. The department's approval to file a group return is tentative pending receipt of the final group return, and subject to revision or revocation on audit. A return filed on a group basis does not constitute a request for permission to file a group return. A request to file a group return must include the following information: