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Department of Taxation and Finance

Withholding tax filing methods

Effective April 30, 2015, you must electronically file your withholding tax returns. (See Electronic filing mandate for business taxpayers for details.) Review the table below to determine which filing methods you can use for your return.

Filing methods by form
Form number Web File Web Upload FSET PrompTax Paper
NYS-1
NYS-45
NYS-45-ATT
  • (up to 1000 employees)
  • (up to 3000 employees)
NYS-45-X (amended)
Amended NYS-45-ATT

Select your filing option to learn more:


Web File

If you're an employer, you can Web File Form NYS-1 through your Business Online Services account (you’ll need to create an account if you don’t already have one).

If you're a PrompTax filer, you cannot use the Web File option; see PrompTax, below.

Ready?

Web File NYS-1 or Create account

If you're an employer, you can Web File Form NYS-45 through your Business Online Services account.

If you have 1000 employees or fewer

You can use NYS-45 Web File to report:

  • Part A - Unemployment insurance (UI) Information,
  • Part B - Withholding tax (WT) information, and
  • Part C - Employee wage and withholding information

If you have more than 1000 employees

You can use NYS-45 Web File to report:

  • Part A - Unemployment insurance (UI) Information, and
  • Part B - Withholding tax (WT) information.

To report Part C – Employee wage and withholding information, you can use:

Ready?

Web File NYS-45 or Create account

Web Upload

If you're a tax preparer or payroll service reporting for 10 or more employees, you can use NYS-1 Upload to file and make NYS-1 withholding tax payments for multiple employers in one transmission.

You can choose from two payment options: 

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

If you would like to use NYS-1 Upload, you need prior approval; contact our Withholding Tax Information Center.

For more information, see Publication 66, Electronic Reporting of NYS-1 Information.

If you're a tax preparer or payroll service reporting for 10 or more employers, you can use NYS-45 Upload.

Your upload can include data for the following parts of Form NYS-45:

  • Part A - Unemployment insurance (UI) Information,
  • Part B - Withholding tax (WT) information, and
  • Part D - NYS-1 corrections/additions.

You must pay by check if you use NYS-45 Upload. To pay, mail us all of 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.

If you would like to use NYS-45 Upload, you need prior approval; contact our Withholding Tax Information Center.

For more information, see:

You can use Wage Reporting Upload (NYS-45-ATT) to file original or amended quarterly wage reporting and withholding information if you're:

  • a tax preparer,
  • a payroll service, or
  • an employer.

For more information, including formatting requirements, instructions, and additional guidance, see NYS-45-ATT Wage Reporting Upload: Electronic reporting format.

FSET (Federal State Employment Taxes)

If you're an employer, you can use certain department-approved tax software to e-file through the Federal State Employment Taxes (FSET) program. You can file the following forms through FSET:

  • NYS-1
  • NYS-45
  • NYS-45-ATT

For a list of approved vendors and products, see Approved vendors for Fed/State Employment Taxes (FSET).

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

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 through your Business Online Services account.

If you're enrolled in PrompTax, you do not need to 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.

Ready?

Make NYS-1 PrompTax payment

Paper (amended returns only)

You cannot amend Form NYS-45 online. If you need to amend your return, file paper Form NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. For filing instructions, see Form NYS-45-X-I, Instructions for Form NYS-45-X.

If you need to amend Form NYS-45-ATT for:

  • 250 or fewer employees or payees, you can amend either:
    • by paper using Form NYS-45-ATT (mark the Amended box on the form), or
    • online using Wage Reporting Upload (NYS-45-ATT).
  • more than 250 employees or payees, you must amend online using Wage Reporting Upload (NYS-45-ATT).

Resources

Updated: