Withholding tax filing methods

Who can use NYS-1 Web File

If you're an employer who is not registered for PrompTax, you can use NYS-1 Web File to electronically file or amend Form NYS-1, Return of Tax Withheld. If you're a PrompTax filer, see PrompTax: NYS-1, below.

How you can pay

With NYS-1 Web File, you must pay the tax due directly from a bank account (ACH debit). To help ensure your payments are successful, make sure there are no debit blocks on the account. See ACH debit block for more information.

How to use NYS-1 Web File

If you don’t already have a Business Online Services account, you’ll need to create one. When finished, see our NYS-1 Web File instructions and watch our NYS-1 Web File demo for step-by-step instructions on how to Web File Form NYS-1.

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Web File NYS-1

Who can use NYS-45 Web File

If you're an employer, you can use NYS-45 Web File to electronically file or amend Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.

How you can pay

With NYS-45 Web File, you’ll make one payment for withholding tax and one for unemployment insurance. For both, you must pay directly from a bank account. To help ensure your payments are successful, make sure there are no debit blocks on the account. See ACH debit block for more information.

How to use NYS-45 Web File

If you don’t already have a Business Online Services account, you’ll need to create one.

When you’re ready to file, you must file all parts of Form NYS-45 together, as a single return. This includes:

• Part A – Unemployment insurance (UI) Information,
• Part B – Withholding tax (WT) information, and
• Part C – Quarterly employee/payee wage reporting and withholding information.

For step-by-step instructions on how to Web File Form NYS-45, watch our NYS-45 Web File demo.

When completing Part C, you may:

• manually enter up to 1,000 lines of wage reporting data, or
• browse and upload files with wage reporting data for an unlimited number of employees. 

For information on how to format your upload file, see NYS-45 Web File instructions: Upload options.

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Web File NYS-45

Who can use NYS-1 Upload

If you're a tax preparer or payroll service reporting for multiple employers, you can use NYS-1 Upload to file Form NYS-1, Return of Tax Withheld, and pay withholding tax for multiple employers in one submission.

How you can pay

You can choose from two payment options: 

• an ACH debit from a bank account, or
• a paper check (mailed with the payment voucher that's provided upon completion of the upload).

How to use NYS-1 Upload

Before you can use NYS-1 Upload, you need prior approval. Contact our Withholding Tax Information Center for permission. Once approved, the ≡ Services menu in your Business Online Services account will include the option to use NYS-1 Upload. If you don’t already have an account, you’ll need to create one.

For information on how to format your upload file, see Publication 66, Electronic Reporting of NYS-1 Information.

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Who can use NYS-45 Upload

If you're a tax preparer or payroll service reporting for multiple employers, you can use NYS-45 Upload to submit multiple returns in a single file.

How you can pay

You can choose from two payment options:

• an ACH debit from a bank account, or
• a paper check.

If you are paying by check, mail all the following together:

• one check for unemployment insurance (UI) contributions, 
• one check for withholding tax, and
• the payment voucher provided at the end of the upload.

How to use NYS-45 Upload

Before you can use NYS-45 Upload, you need prior approval. Contact our Withholding Tax Information Center for permission. Once approved, the ≡ Services menu in your Business Online Services account will include the option to use NYS-45 Upload. If you don’t already have an account, you’ll need to create one.

When you’re ready to file, you must include all parts—withholding tax, wage reporting, unemployment insurance—in your upload.

For information on how to format your upload file and the approval process, see Publication 72.5, Electronic Reporting of Form NYS-45 Information. For answers to common questions about filing with NYS-45 Upload, see Frequently asked questions (FAQs): NYS-45 Upload.

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Who can file through FSET

If you're an employer, you can use certain department-approved tax software to electronically file or amend Forms NYS-1 and NYS-45 through the Federal/State Employment Taxes (FSET) program. 

If you're a software developer looking for information about FSET, see Federal/State Employment Tax (FSET) information for software developers.

How you can pay

Through FSET, you must pay directly from a bank account. If you’re e-filing Form NYS-1, you’ll make one payment. If you’re e-filing Form NYS-45, you’ll make two payments: one for withholding tax and one for unemployment insurance.

To help ensure your payments are successful, make sure there are no debit blocks on the account. See ACH debit block for more information.

How to use FSET

To file through FSET, you must use an approved software product. For instructions on using your chosen software, refer to guidance from the software vendor.

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View approved software

Who can use PrompTax

The PrompTax program is an electronic filing and payment program that's mandatory for certain businesses. If you're required to participate, we'll contact you by mail.

If you're an employer, you can also voluntarily participate in the program to make electronic withholding tax payments through your Business Online Services account. These payments replace your requirement to file Form NYS-1, Return of Tax Withheld.

How you can pay

If you’re enrolled in PrompTax for withholding tax, you can pay by:

• ACH debit from a bank account,
• ACH credit to the department’s bank account,
• Fedwire, or
• certified check.

For details, see PrompTax: withholding tax.

How to use PrompTax

If you’re a voluntary participant, you can enroll in PrompTax for withholding tax through your Business Online Services account. If you don’t already have an account, you’ll need to create one.

Once you're enrolled in PrompTax for withholding tax, you no longer must file Form NYS-1; your electronic payment serves as your NYS-1 filing. For more information, see Form TR-370-N, Program Overview: PrompTax Payment Program for Withholding Tax.

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Make NYS-1 PrompTax payment

Under the e-file mandate, you must electronically file your withholding tax forms, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors. You should file paper returns only if:

• you are exempt from the e-file mandate, or
• the department directs you to.

For more information, including who’s exempt, see Electronic filing mandate for business taxpayers: Withholding tax filers.

For current paper forms and instructions, see Form NYS-1, Return of Tax Withheld, and Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.

You can—and must under the e-file mandate—electronically file all withholding tax returns, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors.

How to e-file an amended return

You may e-file an amended Form NYS-1 using:

• NYS-1 Web File,
• NYS-1 Web Upload, or
• FSET-approved software.

When amending, you must submit a complete, new filing. If you filed using NYS-1 Web File, your information will prepopulate with the information from the return you filed for that period. If you used another filing method, you must provide the payroll date previously reported. 

When to amend

You may need to amend Form NYS-1 if:

• you need to correct a previously reported payroll end date
• you owe additional money for the payroll end date and have not filed your Form NYS-45 for the quarter

You do not need to amend Form NYS-1 if: 

• you overpaid for a payroll end date; simply claim a credit on your next Form NYS-1 that is within the same quarter or, if this is the last NYS-1 you are filing within the quarter, simply claim a credit or refund on your Form NYS-45
• you need to correct distribution; report the correct distribution when you file Form NYS-45 and we’ll adjust it for you

You can—and must under the e-file mandate—electronically file all withholding tax returns, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors.

How to e-file an amended return

You may e-file an amended Form NYS-45 using:

• NYS-45 Web File,
• NYS-45 Web Upload, or
• FSET-approved software.

When amending, you must submit a complete, new filing (including all return parts and all employee records, not just the changes) to avoid processing delays and penalties. If you filed using NYS-45 Web File, your information will prepopulate with the information from the return you filed for that period. 

When to amend

You may need to amend Form NYS-45 to:

• adjust the tax due on your previously filed return
• correct invalid Social Security numbers in Part C – Quarterly employee/payee wage reporting and withholding information
• report a ceased paying wages date if your last payroll date fell within a previously filed quarter
• report a sale or transfer of all or part of your business

You do not need to amend Form NYS-45 to correct your Unemployment Insurance (UI) rate.