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Line F1, Article 22: A partner that is an individual, partnership or LLC treated as partnership for federal purposes, a trust, or estate.
Income tax responsibilities must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).
The Form IT-204-IP provided to you by your partnership lists your distributive share of any credits, credit components, credit factors, recapture of credits, and any other information reported by the partnership during the tax year. You need this information when completing your individual income tax return.
If you fail to timely file Form IT-204-LL, or fail to pay the full amount of the filing fee by the due date, you may be subject to penalties and interest.
Form IT-204-LL must be filed by every: LLC that is a disregarded entity for federal income tax purposes that has income, gain, loss, or deduction from New York State sources in the current taxable year (see the instructions for Form IT‑204-LL);
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Form IT-204-LL must be filed by every: LLC that is a disregarded entity for federal income tax purposes that has income, gain, loss, or deduction from New York State sources in the current taxable year (see the instructions for Form IT‑204-LL);
If you fail to timely file Form IT-204-LL, or fail to pay the full amount of the filing fee by the due date, you may be subject to penalties and interest.
The Form IT-204-IP provided to you by your partnership lists your distributive share of any credits, credit components, credit factors, recapture of credits, and any other information reported by the partnership during the tax year. You need this information when completing your individual income tax return.
ingly, an LLC or LLP that is treated as a partnership for federal income tax purposes must, if it meets the requirements (see Form IT-204-I, Instructions for Form IT-204), file a New York State partnership return using Form IT-204. Returns for calendar year 2022 are due March 15, 2023.
Line F1, Article 22: A partner that is an individual, partnership or LLC treated as partnership for federal purposes, a trust, or estate.

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