Form NYS-1, Return of Tax Withheld, must be filed and the total tax withheld paid after each payroll that caused the total accumulated withholding tax to equal or exceed $700. If you withhold less than $700 during a calendar quarter, remit the taxes withheld with your quarterly return, Form NYS-45.
Who is required to file NYS 45?
Employers who are subject to both unemployment insurance contributions and withholding tax must file Form NYS-45, completing Parts A, B, and C each quarter. Employers subject only to unemployment insurance contributions must complete Part A and Part C, columns a, b, and c.
When to file NYS-45?
Quarterly Filing Due Dates Calendar QuarterDue Date January-February-March April 30 April-May-June July 31 July-August-September October 31 October-November-December January 31
What is the penalty for filing NYS 45 late?
Late filing of NYS-45 forms can result in penalties of up to 25% of the tax due, plus interest.
Can I file NYS 45 online?
NYS-45. You canand must under the e-file mandateelectronically file all withholding tax returns, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors.
New York employers are responsible for filing the NYS-45. If you are on a payroll service (such as ADP, Paychex, etc.), they will automatically remit these payments and file the required forms on your behalf.
Can I amend NYS-45 online?
You may e-file an amended Form NYS-45 using: NYS-45 Web File, NYS-45 Web Upload, or. FSET-approved software.
Related links
New York Payroll Tax Setup
All employers required to withhold tax from wages must file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, each
May 22, 2025 Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. Changes to withholding tax and wage reporting forms and Web
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