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Electronic filing is mandatory for withholding tax filings (NYS-45 and NYS-1)

You must electronically file and pay your withholding tax returns. Filers of paper returns may be subject to penalties and delays in processing.

The department offers three methods for electronically filing withholding tax returns:

  • Tax Department Web File - You can make withholding payments, file withholding tax returns, and report wage and UI (unemployment insurance) information. Learn more about Web File.
  • Tax Department Web Upload - The fastest and easiest way to make withholding payments, file returns, and report withholding tax, wage, and UI information. Learn more about Web Upload.
  • FSET compatible software - Some commercially available software allows you to use the FSET (Federal/State Employment Taxes) program to file withholding returns and report wage and UI information. See which software programs are compatible with FSET.

E-file resources