Pass-Through Entity Tax (PTET) Annual Return: Shareholder, member, and partner information upload

Our upload process allows you to report shareholder, member, or partner information quickly and easily. These instructions explain how it works.

Comma delimited file: This file type separates fields with alphanumeric information by the comma character (,). Insert a comma between each shareholder, member, and partner record (column entry) to separate fields. Fields can vary in length but can’t exceed the maximum characters listed below.

The file must be in either .txt or .csv format. If you don't know how to format your file, see the help function on the software product you are using for instructions.

The file must include the following fields:

Enter a Y or N to indicate if the Shareholder, member, or partner is a disregarded entity.
Enter a 9-character ID of the disregarded entity if Y was entered into the first field and the disregarded entity has received an EIN. Otherwise, leave this field blank.
Enter a maximum 32-character Name of the disregarded entity if Y was entered into the first field. Otherwise, leave this field blank.
Enter 'Individual' or 'Estate or Trust' to indicate the type of taxpayer claiming credit.
Enter a 9-character ID of taxpayer claiming credit.
Enter a maximum 32-character Individual last name or name of estate or trust.
Enter a maximum 16-character Individual first name if the type of taxpayer claiming the credit is an individual. Otherwise, leave this field blank.
Enter a 1-character Individual middle initial, if applicable and the type of taxpayer claiming the credit is an individual. Otherwise, leave this field blank.
Enter a maximum 3-character Individual suffix, if applicable and the type of taxpayer claiming the credit is an individual. Otherwise, leave this field blank.
If the entity is filing as a partnership, enter a Y or N to indicate if the Shareholder, member or partner is considered a New York State resident. If the entity is filing as a New York State S corporation, leave this field blank.
Enter Ownership percentage as a positive number (0.00–100.00) for the taxpayer claiming the credit reported for this period. Do not enter commas or other non-numeric characters other than periods (.) to show decimal values.
Enter Direct share of New York State PTET credit as a positive whole number for the taxpayer claiming the credit reported for this period. Do not enter commas or other non-numeric characters other than periods (.) to show cents. You may enter up to 16 characters.
If the entity opted in to the New York City PTET, enter Direct share of New York City PTET credit as a whole number greater than or equal to zero for the taxpayer claiming the credit reported for this period. Do not enter commas or other non-numeric characters other than periods (.) to show cents. You may enter up to 16 characters. Otherwise, leave this field blank.

Field details
Required fields for the file	Maximum length or size	Format	Required
Shareholder, member, or partner is a disregarded entity	1	Alphabetic	Required
ID of disregarded entity	9	Alphanumeric	Optional
Name of disregarded entity	32	Alphanumeric	Conditional
Type of taxpayer claiming credit	15	Alphabetic	Required
ID of taxpayer claiming credit	9	Alphanumeric	Required
Individual last name or name of estate or trust	32	Alphabetic*	Required
Individual first name	16	Alphabetic	Conditional
Individual middle initial	1	Alphabetic	Optional
Individual suffix	3	Alphabetic	Optional
Shareholder, member, or partner is a New York State resident	1	Alphabetic	Conditional
Ownership percentage	5	Numeric	Required
Direct share of New York State PTET credit	16	Numeric	Required
Direct share of New York City PTET credit	16	Numeric	Conditional

^{* This field is alphabetic when reporting an individual's last name and alphanumeric when reporting the name of an estate or trust.}

Examples

Partnership opted in to New York State and New York City PTET

Spreadsheet
Shareholder, member, or partner is a disregarded entity	ID of disregarded entity	Name of disregarded entity	Type of taxpayer claiming credit	ID of taxpayer claiming credit	Individual last name or name of estate or trust	Individual first name	Individual middle initial	Individual suffix	Shareholder, member, or partner is a New York State resident	Ownership percentage	Direct share of New York State PTET credit	Direct share of New York City PTET credit
N			Individual	987654321	Wells	Jessie			Y	80.75	450000.00	120000.25
Y	112233445	John Frank Grantor Trust	Individual	223344556	Frank	John	J		Y	19.25	150000.75	30000.00

Plain text document

N,,,Individual,987654321,Wells,Jessie,,,Y,80.75,450000.00,120000.25
Y,112233445,John Frank Grantor Trust,Individual,223344556,Frank,John,J,,Y,19.25,150000.75,30000.00

Partnership opted in to New York State PTET

Spreadsheet
Shareholder, member, or partner is a disregarded entity	ID of disregarded entity	Name of disregarded entity	Type of taxpayer claiming credit	ID of taxpayer claiming credit	Individual last name or name of estate or trust	Individual first name	Individual middle initial	Individual suffix	Shareholder, member, or partner is a New York State resident	Ownership percentage	Direct share of New York State PTET credit
N			Estate or Trust	344556677	Smith	Jamey	L	Jr	Y	50	25000
N			Individual	455667788	Adams	Maria			Y	50	25000

Plain text document

N,,,Estate or Trust,344556677,Smith,Jamey,L,Jr,Y,50,25000
N,,,Individual,455667788,Adams,Maria,,,Y,50,25000

S corporation opted in to New York State and New York City PTET

Spreadsheet
Shareholder, member, or partner is a disregarded entity	ID of disregarded entity	Name of disregarded entity	Type of taxpayer claiming credit	ID of taxpayer claiming credit	Individual last name or name of estate or trust	Individual first name	Individual middle initial	Individual suffix	Shareholder, member, or partner is a New York State resident	Ownership percentage	Direct share of New York State PTET credit	Direct share of New York City PTET credit
N			Individual	566778899	Jacobs	Liam	X	III		60.33	150000	10000
N			Estate or Trust	011223344	Wilson	Olivia				39.67	100000	7500

Plain text document

N,,,Individual,566778899,Jacobs,Liam,X,III,,60.33,150000,10000
N,,,Estate or Trust,011223344,Wilson,Olivia,,,,39.67,10000,7500

S corporation opted in to New York State PTET

Spreadsheet
Shareholder, member, or partner is a disregarded entity	ID of disregarded entity	Name of disregarded entity	Type of taxpayer claiming credit	ID of taxpayer claiming credit	Individual last name or name of estate or trust	Individual first name	Individual middle initial	Individual suffix	Shareholder, member, or partner is a New York State resident	Ownership percentage	Direct share of New York State PTET credit
Y	122334455	General Single Member LLC	Individual	001122334	Miller	Ross	B			50	49521
N			Individual	112233445	Garcia	Rachael	K			50	49521

Plain text document

Y,122334455,General Single Member LLC,Individual,001122334,Miller,Ross,B,,,50,49521
N,,,Individual,112233445,Garcia,Rachael,K,,,50,49521

Resources

Updated: February 6, 2023