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Directory Results for For office use only New York State Department of Taxation and Finance Estimated Tax Penalties for Partnerships and New York S Corporations 03 IT-2659 (For underpayment or nonpayment of estimated tax required to be paid on behalf of partners to For office use only New York State Department of Taxation and Finance Estimated Tax Penalties for Partnerships and New York S Corporations 04 IT-2659 (For underpayment or nonpayment of estimated tax required to be paid on behalf of partners