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Form TR 579 1 CT New York State Authorization for Electronic

Form TR 579 1 CT New York State Authorization for Electronic

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Instructions and help about 579 tax extensions

hello everyone i would like to welcome you to our new york state partnership returns webinar my name is melisa chasunka and i am from the office of tax policy analysis today i will be talking about new york state partnership returns to begin i will talk about who must file a partnership return ing to new york state tax law section 658 c1 a partnership must file a form it204 partnership return if it had at least one resident partner or if the partnership derived any income from new york state sources during the tax year this includes gains losses and deductions what is a resident partner this would include a new york state resident individual resident estate or resident trust any other type of partner may not be considered to be a resident new york source income includes any income attributable to ownership of any interest in real or tangible property located in new york state it also includes income from intangible personal property employed in a trade or business carried on in new yor

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