loading…
loading…
loading…
(1) Partnerships.
(i) Any partnership, including a limited liability partnership or a limited liability company that is treated as a partnership for Federal tax purposes, hereinafter referred to as a partnership electing to make group required installments (see paragraph [a][4] of of this section) on behalf of 35 or more electing qualified nonresident partners (for the definition of a “qualified nonresident partner” see section 151.17[c] of this Title) or a limited liability company members hereinafter referred to in this section as partners, must first obtain permission from the Department of Taxation and Finance to file a group New York State nonresident personal income tax return for such nonresident partners in accordance with the requirements and conditions described in section 151.17 of this Title.
(ii)
(a) A partnership must make such group required installments on forms and in the manner prescribed by the Department of Taxation and Finance. The group required installments must contain the name and address of the partnership and the same special identifying number assigned to the partnership by the department for the purpose of filing a group New York State nonresident personal income tax return.
(b) A partnership must also attach a detailed schedule to the first group installment showing:
(1) the name of the partnership;
(2) the special identifying number;
(3) the taxable year for which the group installment is being made; and
(4) the names (in columnar form and in alphabetical order by last name or other order acceptable to the Department of Taxation and Finance), address, social security numbers and amounts of estimated tax of the participating partners.
(a) A partnership must make such group required installments on forms and in the manner prescribed by the Department of Taxation and Finance. The group required installments must contain the name and address of the partnership and the same special identifying number assigned to the partnership by the department for the purpose of filing a group New York State nonresident personal income tax return.
(b) A partnership must also attach a detailed schedule to the first group installment showing:
(1) the name of the partnership;
(2) the special identifying number;
(3) the taxable year for which the group installment is being made; and
(4) the names (in columnar form and in alphabetical order by last name or other order acceptable to the Department of Taxation and Finance), address, social security numbers and amounts of estimated tax of the participating partners.
(1) the name of the partnership;
(2) the special identifying number;
(3) the taxable year for which the group installment is being made; and
(4) the names (in columnar form and in alphabetical order by last name or other order acceptable to the Department of Taxation and Finance), address, social security numbers and amounts of estimated tax of the participating partners.