Withholding tax due dates

Forms NYS-45 and NYS-45-ATT

Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, must be filed and paid for each calendar quarter as follows: 

Quarter

Due date

January 1 to March 31

April 30

April 1 to June 30

July 31

July 1 to September 30

October 31

October 1 to 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 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
Filers who withhold less than $15,000 during the calendar year preceding the previous calendar year

Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700

3 Day filer
Filers who withhold $15,000 or more for the calendar year preceding the previous calendar year

Within 3 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700

Educational Organizations
Tax Law Section 9(a)(2)
or
Health Care Providers
Tax Law Section 9(a)(4)

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, Electronic Filing and Payment Program for Withholding Tax (PrompTax).

* 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

Back to Withholding tax page

Updated: April 14, 2014