E-file partnership returns

 Who must e-file

It's mandatory to e-file New York State partnership returns and extensions, including form IT-204-LL 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

See E-file mandate for tax preparers  or  E-file mandate for business taxpayers

Partnerships must e-file if they meet all three of these conditions:

  • prepare tax documents (self-filers), without the assistance of a tax professional
  • use approved e-file tax software to prepare their return or extension
  • have broadband internet access

For detailed descriptions of transmitters, electronic return originator, or to apply for a 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.

See a list of Tax Department-approved software.

 See our publications, 2012 Tax Pratitioner's Handbook and the 2012 Software Developer's Handbook

Returns you can e-file for the tax year 2012
 Main Forms
 IT-204    Partnership Report of Income, Deductions, Credits, etc.
 IT-204-LL    Limited Liability Company/Limited Liability Partnership Filing Fee Payment Form
IT-370-PF    Application for Automatic Six-Month Extension of Time to File for Partnerships and Fiduciaries
 Schedules, Attachments, etc. with IT-204 Partnership Return
 DTF-686

   Tax Shelter Reportable Transactions
 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
 IT-398    New York State Depreciation Schedule for IRC Section 168(k) Property
 IT-399    New York State Depreciation Schedule
 Y-204    Yonkers Nonresident Partner Allocation
 Credit Claim Forms with IT-204, Partnership Return   
 IT-212    Investment Credit
 IT-242

   Claim for Conservation Easement Tax Credit 
 IT-256    Claim for Special Additional Mortgage Recording Tax Credit
 IT-601    Claim for EZ Wage Tax Credit
 IT-602

   Claim for EZ Capital Tax Credit
 IT-603

   Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit 
 IT-604

   Claim for QEZE Tax Reduction Credit
 IT-606    Claim for QEZE Credit for Real Property Taxes

 IT-634

   Empire State Jobs Retention Program Credit
 IT-635

  New York Youth Works Tax Credit
 IT-636

  Beer Production Credit

Returns that you cannot e-file

  • Those filed for a tax period beginning prior to January 1, 2010

Partnership/LLC e-file information for software developers

One payment option for the IT-204-LL

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

Signature requirements for returns e-filed through your tax preparation professional software package:

The taxpayer(s) and the ERO / Preparer must sign Form TR-579-PT, New York State e-file Signature Authorization for Tax Year 2011 (or appropriate year) For Forms IT-204 and IT-204-LL. Form TR-579-PT establishes that the taxpayer has reviewed his or her return, and authorizes the e-filing of the return requested, and the electronic funds withdrawal (for the payment of the amount owed on the return) has been requested, it verifies that the taxpayer has authorized the electronic funds withdrawal. The ERO / Preparer must retain the Form TR-579-PT for three years (do not mail it to the NYSDTF). The ERO / Preparer must also sign the return electronically by marking a box that  indicates that they have read and agreed to our declaration certification language. The declaration of the paid preparer is a required field. See return declaration below.

Returns e-filed by taxpayers themselves (self-filers) using commercial software:

Taxpayers are required to sign the return electronically by checking the box that indicates that they have read and agreed to our declaration certification language. Declaration of the self-filer/taxpayer is a required field and must be selected before submitting the return and then the form TR-579-PT and ERO/Preparer declaration check box is not required.

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.

Updated: February 19, 2013