An extension of time has been granted until April 18, 2023 to pay the entity level tax due as a nonresident withholding payment. However, this extension requires that the pass-through entity receives agreement from the partners to later apply the nonresident withholding tax payments as entity level tax payments and certifies the same upon the filing of the entity level tax return. Payment can be made on our web portal at
If a nonresident withholding payment is not made by April 18, 2023 by agreement of all partners, a conditional extension of time has been granted until September 15, 2023. This conditional extension of time
requires that all pass-through entity owners have paid their income tax due by April 18, 2023 without regard to the expected tax credit for the entity level tax.