Department of Taxation and Finance
Withholding tax filers—
Improvements to withholding tax and wage reporting are live. This means the filing process is different for your quarterly return—Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return—due April 30, 2025. To prepare, review the changes to the filing process before the due date.
Ready?
To make filing easier, watch our NYS-45 Web File demo, and see Resources for withholding tax filers for a printable filing checklist, upload file formats, and more!
Popular Services
Featured Resources
Choose an online service
We offer a number of online services to fit your busy lifestyle. Check your payment balance, file a return, make a payment, or respond to a department notice—anywhere, anytime.
Learn about STAR benefits for homeowners
If you've recently bought a home, or never applied for the STAR benefit on your current home, you should investigate the STAR options available to you. You may save hundreds each year!
Use Sales Tax Web File
Log in to your Business Online Services account to Web File your sales tax returns. With Web File, you can schedule payments in advance, save your bank account information for future use, and update your business information.
Quick Pay—no Online Services account required!
You or your business can use Quick Pay to make a payment toward a bill, notice, or installment payment agreement (IPA) for free directly from your bank account.
Respond to a department notice
If you receive a bill or notice, respond online. It's the easiest, fastest way. We'll walk you through the process.
Note: If your refund status says we sent you a letter requesting additional information, see Respond to a letter for more information and to review our checklists of acceptable proof.
Benefit from good recordkeeping
Whether you’ve already filed or are keeping track of documentation for next year, our recordkeeping pages are a great resource.
Good records help you determine which credits and deductions you qualify for, and serve as documentation if we need to verify information on your return.
What's New
Improvements to withholding tax and wage reporting
The changes to withholding tax and wage reporting forms and Web File applications are here! We’ve updated our website, publications, and other content to reflect these changes.
Tax facts
Tax facts reports the Tax Department’s latest tax information and trends. For information about revenue collections, tax filers, migration, and more:
Sales of short-term rental unit occupancy
The Tax Law has been amended to impose New York State and local sales tax, and the New York City unit fee, on sales of short-term rental unit occupancy. These changes apply to collections of rent on and after March 1, 2025.
Featured in April
Reminder to check your highway use tax filing frequency
The Tax Department annually reviews your total highway use tax liability for the preceding calendar year and notifies you if your filing frequency requirements have changed.
Before you file your next highway use tax return, check your filing frequency (how often you must file your highway use tax return) to see if you should be filing less often.
Do you make estimated tax payments?
Our estimated tax resource center simplifies estimated tax, with information about who must pay and tools to assist you.
If you're self employed, check out our Self-employment resource center too!
Tax preparer and facilitator registration
The 2025 tax preparer registration application is now available.
Tax preparers and facilitators can register for the first time or renew their registration now using the Tax Department’s online application.
Did you receive mail from us?
We've created a resource center to make it easier for you to identify and respond to Tax Department mail.
Learn what we're mailing this month, what kinds of letters we send, how to respond, and more!
Missed a due date?
If you haven't filed and paid your tax, use our penalty and interest calculator to calculate your late filing and late payment penalties and interest.
Note: Only use this calculator if you're sending your late return and late payment together.
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.