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, or a
- 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.
Partnerships must e-file if they meet all three of these conditions:
- prepare tax documents (self-filers), without the assistance of a tax professional, and
- use approved e-file tax software to prepare their return or extension, and
- have broadband internet access.
For detailed descriptions of transmitter, 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.
Visit Partnership tax information for software developers for forms, publications, and additional specifications, including Publication 95, New York State Modernized e-File (MeF) Guide for Software Developers for Tax Year 2019, and Publication 93, New York State Modernized e-File (MeF) Guide for Return Preparers for Tax Year 2019.
Returns that you cannot e-file
You cannot e-file partnership returns for a tax period beginning prior to January 1, 2017.
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 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 2019 (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. Form TR-579-PT also includes account information for the payment of the NYS filing fee on Form IT-204-LL and 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.
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.