Withholding tax filing methods: For filings after changes take effect
This page is only for filings after changes to withholding tax and wage reporting take effect, currently scheduled for March 21, 2025.
For details on filing methods before the changes take effect, see Withholding tax filing methods.
For an overview of the upcoming changes, see Significant changes coming to withholding tax and wage reporting. To stay up to date, subscribe to Withholding tax emails.
Review the table below to determine which filing methods you can use for your return.
Note: By law, you must electronically file your withholding tax returns, unless notified otherwise. For details, including exceptions, see Electronic filing mandate for business taxpayers.
Details | Web File | Web Upload | FSET | PrompTax | Paper |
---|---|---|---|---|---|
Form NYS-1 (original or amended) | |||||
Who can use | All employers not registered for PrompTax | All payroll service providers filing for multiple employers | All employers using approved software | All mandatory and voluntary PrompTax filers | Withholding tax filers not subject to the e-file mandate |
How to pay | ACH debit | ACH debit Paper check |
ACH debit | ACH debit ACH credit Fedwire Certified check |
Paper check |
How to use | Watch our NYS-1 Web File demo | Refer to Publication 66, Electronic Reporting of NYS-1 Information | Refer to Approved vendors for FSET | Refer to PrompTax: withholding tax | Refer to Form NYS-1, Return of Tax Withheld |
NYS-45 (original or amended) | |||||
Who can use | All employers registered for withholding tax | All payroll service providers filing for multiple employers | All employers using approved software | Not applicable | Withholding tax filers not subject to the e-file mandate |
How you pay | ACH debit:
|
ACH debit or paper check:
|
ACH debit:
|
Not applicable | Paper check |
How to use | Watch our NYS-45 Web File demo
Also refer to NYS-45 Web File: Upload options for reporting employee wage and withholding data (Part C) |
Refer to Publication 72.5, Electronic Reporting of Form NYS-45 Information | Refer to Approved Vendors for FSET | Not applicable | Refer to Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return |
Select your filing option to learn more:
Important information regarding scheduling withholding tax payments and e-filing first-quarter 2025 returns
Due to the upcoming changes to withholding tax and wage reporting, you cannot currently schedule payments for dates after March 20, 2025, or electronically file first-quarter 2025 returns. When our changes are live, you will be able to resume scheduling payments and begin electronically filing first-quarter NYS-45 returns.
If you need to report you permanently ceased paying wages subject to withholding prior to March 20, 2025, you must submit a paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Resources
- Forms and publications changes for withholding tax
- Publication NYS-50 (12/24), Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- Contact us