Know what to expect for your filing due April 30
The improvements to our withholding tax and wage reporting Web applications, forms, and related content are now live. This means the filing process for your quarterly return—Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return—due April 30, 2025, will be different.
To ensure you're prepared, review some of the key changes to the filing process, before your return is due. For a complete list of all the changes, visit March 2025 changes to withholding tax and wage reporting.
Key changes
✔ On Form NYS-45, you must:
- file all parts together,
- include all employees for the period as a single filing, and
- separately report New York State, New York City, and Yonkers taxes withheld for each employee.
✔ We discontinued our stand-alone Wage Reporting Upload application for Form NYS-45 within Online Services.
- If you're filing for one employer, you may upload this information using NYS-45 Web File. Note: If you are filing for multiple employer identification numbers (EINs), you must file for each EIN separately. You cannot use NYS-45 Upload.
- If you're a payroll service provider filing for multiple employers and have successfully tested submissions with the Tax Department, you may use the new NYS-45 Upload.
✔ You can electronically file all withholding tax returns, including amended returns. The amended return must be a complete, new filing (including all return parts and all employee records, not just the changes).
✔ We discontinued Forms NYS-45-X and NYS-45-ATT. If you are exempt from the e-file mandate, file and submit a new and complete Form NYS-45 according to the instructions on the form and mail it to the address provided.
✔ You cannot request a credit across tax years. If you have an overpayment on your fourth quarter return, we will automatically send you a refund.
Withholding guidance
If you previously used NYS-45 Web File or Wage Reporting Upload, you should now refer to our NYS-45 Web File instructions for upload file formats and guidance for wage reporting.
If you are a payroll service provider filing for multiple employers, refer to:
- the updated Publication 66, Electronic Reporting of NYS-1 Information, when filing with NYS-1 Upload; and
- the new Publication 72.5, Electronic Reporting of Form NYS-45 Information, when filing with NYS-45 Upload (we have retired Publication 72, Electronic Reporting of Form NYS-45 Information).
If you file through FSET or are a software developer, visit Approved vendors for Federal/State Employment Taxes (FSET) for guidance.
Withholding tax reminders
✔ If you're reading this on your device, you're probably required to e-file your withholding tax returns. To make it easier, watch our NYS-45 Web File demo and NYS-1 Web File demo. For all your filing options, see Withholding tax filing methods.
✔ If you must file a paper return, see Form NYS-45 and Form NYS-1 to access the current forms and their instructions. Do not use saved or printed copies of these forms dated prior to 2025.
Withholding tax resources
Visit Withholding tax home for all your withholding tax resources. To stay up to date, subscribe to Withholding tax emails.
|
