Directory Results for New York State Department of Taxation and Finance Instructions for IT2659 IT2659I Estimated Tax Penalties for Partnerships and New York S Corporations General instructions Who must pay the underpayment penalty In general, the - tax ny to New York State Department of Taxation and Finance Instructions for IT2663 IT2663I Nonresident Real Property Estimated Income Tax Payment Form General information Effective for sales or transfers of a fee simple interest in real property on or af