Withholding tax due dates
Forms NYS-45 and NYS-45-ATT
Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, and NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment, must be filed and paid for each calendar quarter as follows:
|
Quarter |
Due date* |
|---|---|
|
January 1 through March 31 |
April 30 |
|
April 1 through June 30 |
July 31 |
|
July 1 through September 30 |
October 31 |
|
October 1 through December 31 |
January 31 |
*When the due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day.
No extensions of time to file or pay are allowed.
Form NYS-1
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.
- If you have more than one payroll within a week (Sunday through Saturday), you are not required to file until after the last payroll in the week.
- If the calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter.
|
Filer Type* |
Due Date |
|---|---|
|
5 Day filer |
Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 |
|
3 Day filer |
Within 3 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 |
|
Educational Organizations |
Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 |
|
PrompTax filer |
See TR-370-N, Program Overview - PrompTax Payment Program for Withholding Tax. |
|
* The Tax Department will notify you of any change to your filing due date (three or five days after the payroll) based on our record of your total tax withheld. New employers start as 5-day filers, until notified otherwise. |
|
PrompTax program
See PrompTax for filing information and due dates.
Resources
- Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- Withholding tax rate changes
- Withholding publications and guidance
- Withholding forms and instructions
- Jurisdiction/Rate Lookup by Address
- Wage reporting resources for withholding tax filers
- Guidance for employers affected by a W-2 phishing scheme
- Email subscription service
