Employers paying wages or other payments subject to income tax withholding must file a return and pay the New York State, New York City, and Yonkers taxes required to be withheld.
All employers required to withhold tax from wages must file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, each calendar quarter.
- If you withhold less than $700 during a calendar quarter, remit taxes withheld with your quarterly return, Form NYS-45. See NYS-1 below if you withhold more than $700 during the calendar quarter for additional filing requirements.
- Generally, employers must file quarterly, even if they did not pay wages during the quarter and have zero withholding. See Instructions for Form NYS-45 for exceptions.
If you withhold $700 or more during a calendar quarter you must remit the tax with Form NYS-1, Return of Tax Withheld, within 3 or 5 business days after the payroll that caused the accumulated tax withheld to equal or exceed $700.
- If you have more than one payroll within a week (Sunday through Saturday), you are not required to file the NYS-1 until after the last payroll in the week.
- When a 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.
- If you have filed at least once during the calendar quarter (using Form NYS-1) and have an unremitted balance of tax withheld that is less than $700 after the last payroll of the quarter, remit this amount with your quarterly return, Form NYS-45, instead of with form NYS-1.
Reporting annual wage and withholding totals
- You are required to report annual wage and withholding totals for every employee you employed during the year on the last NYS-45 filed for the calendar year.
- Employers do not submit a copy of federal Form(s) W-2 to New York State.
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