NY partnership question

The partnership has 2 partners. One of them is a NY resident, the other is not. Partnership extension was filed with the IRS. Extension wasn't filed for NY.

It sounds like NY doesn't recognise the IRS partnership extension and an extension should have been filed for NY as well. (States should be obligated to accept the federal extension imho but imho doesn't matter). How much is the penalty? Is it $50 per NY partner or $50 per partner, no matter where the other partner and the partnership is located?

You might be able to get it waived. I called on one that got overlooked in the March frenzy-cited first filing of new entity and COVID and they waived it.
The potential amount is probably in the instructions. Mine was over $1,000 so it must be xxx per partner. and it must be all partners.

Thanks. The instructions say the penalty is $50 per partner for up to 5 months, as far as I understand the NY instructions. How many partners did your partnership have?

Many. I don't remember the exact number. It was one month late so must have been 20+. Only a couple were NY residents.

Per partner, per month or part of a month, in my experience.
You should have a good reason when calling NY, they don't have the first time penalty abatement policy that the IRS has, but the people on the phone are generally pretty helpful.