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.
- 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.
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.
If you need to correct wage reporting information for one or more employees
- Determine whether you may file an amended return (see Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax).
- 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.
- 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.)
- Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance
- Resources for withholding tax filers
- Withholding tax filing methods
- Withholding tax forms and instructions
- Withholding publications and guidance
- Withholding tax home