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Department of Taxation and Finance

Filing reminders for Forms NYS-45 and NYS-45-ATT

To help you avoid common wage and withholding tax filing errors, we've created a checklist of friendly filing reminders for Form NYS-45 and Form NYS-45-ATT. Review our reminders, below. You can also print our PDF version of this page to have at hand for assistance when you file.

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Before filing

  • Verify that your federal employer identification number (EIN), business name, and the filing year and quarter are correct. Do not use your Social Security number in place of your EIN.
  • Verify that the federal EIN you use on Form W-2 is the same as the federal EIN used to report your employees’ wages on either Form NYS-45 or Form NYS-45-ATT.

When filing

For each of the first three calendar quarters

  • Complete Part C, columns a, b, and c.
  • Include all employees who worked for you during the quarter for which the return is filed.
  • Report all employees, including executives, only once.

For the fourth calendar quarter only (or quarter for which the final return is filed)

  • Complete Part C, columns a, b, c, d, and e.
  • Include all employees you had at any time during the year, no matter how long or for which quarter they were employed.
  • Report the annual total federal gross wages subject to withholding in Part C, column d.
  • Report the total of New York State, New York City, and Yonkers withholding (when applicable) in Part C, column e. Make sure you report the figures in the correct columns.
  • If you use a payroll service (or other preparer):
    • supply your fourth quarter wage reporting information to them promptly and accurately; and
    • before the due date, verify that they filed all required information on time.

If you go out of business or change your federal EIN

  • File a final return.
  • Include the “ceased paying wages” date.

After filing

If you need to correct wage reporting information for one or more employees

  1. Determine whether you may file an amended return (see Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax).
  2. Report your corrected information using the proper format. For assistance, see Form NYS-45-X-I, Instructions for Form NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
  3. If necessary, issue Form W-2c, Corrected Wage and Tax Statements, to your employees. (Visit the IRS at Form W-2c, Corrected Wage and Tax Statements, for information on when and how to issue Form W-2c.)

Resources

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