PUB-66
(11/24)
Electronic Reporting of Form NYS-1 Information
Printer-Friendly Version (PDF)
Section 1 – Introduction
This publication, which supersedes all previous versions, describes specifications, formats, and layouts for reporting Form NYS‑1, Return of Tax Withheld, using the Tax Department’s Online Services at www.tax.ny.gov.
Submitters may file NYS‑1 information for multiple employers on the upload and are encouraged to do so because it simplifies filing and streamlines processing.
The file must be submitted with a single remittance covering the total withholding tax liability for all returns on the file. If the total amount due for one uploaded file exceeds $99,999,999.99, you will need to submit multiple checks that total the amount due for that upload. We cannot process any one check for an amount greater than $99,999,999.99.
Section 2 – Overview of Form NYS-1 upload
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File record layout |
Header record |
|---|---|
|
Rules |
– All records are required – Three‑day and five‑day filers can be combined on the same file |
|
Certification process |
– Same validation rules are applied in certification as in production. – Any errors on a medium (not meeting specifications) will result in rejection. – Submitters will not be permitted to file in production unless they are first certified. – Certification process will provide description of failure. – The withholding tax identification number (WTID) includes a check digit that must be calculated according to the check digit calculation routines found in Publication 63, Specifications for Reproduction of New York State Sales and Use Tax Employer and Miscellaneous Tax Forms. |
Section 3 – Filing requirements
The filing requirements for Form NYS‑1, are summarized below for your convenience. However, the actual requirements are detailed in Form NYS‑1‑I, Instructions for Form NYS-1.
Employers who withhold $700 or more during a calendar quarter must file Form NYS‑1 and pay the tax withheld during the quarter. Employers paying wages are subject to this requirement. Payers of other types of payments (such as pensions) must also file if there is NYS tax withheld. Employers who do not reach the $700 in tax withheld during the quarter must file and pay all taxes withheld with their Form NYS‑45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Depending on the tax amounts withheld in prior years, employers are required to file three days or five days after they withhold $700 or more in taxes.
Section 4 – Filing frequency
Form NYS‑1‑I describes in detail the filing frequency for Form NYS‑1, but generally a Form NYS‑1 return is due when the tax withheld is $700 or more. Submitters are held to the same filing standards whether filing on upload or paper. Submitters can combine three‑ or five‑day filers on the same upload file.
Section 5 – File preparation
Submitters must consult Form NYS‑1‑I for definitions and descriptions of the information that must be reported.
Certification process – Contact the NYS‑1 Upload Unit at 518‑457‑7105 for detailed instructions. We will notify you of the certification test results.
Section 6 – Need help?
Need help?
Visit our website at www.tax.ny.gov
- get information and manage your taxes online
- check for new online services and features
| Withholding Tax Information Center: | 518-485-6654 |
| To order forms and publications: | 518-457-5431 |
| Text telephone (TTY) or TDD equipment users: | Dial 7-1-1 for the New York Relay Service |
Section 7 – Submission requirements
Each submission must include:
- File(s) created exactly according to these specifications.
- One remittance for the full withholding tax liability. If the total amount due for one uploaded file exceeds $99,999,999.99, you will need to submit multiple checks that total the amount due for that We cannot process any one check for an amount greater than $99,999,999.99. Write the filing confirmation number and NYS Employment Taxes on your check(s) and mail it with your Form NYS-1-V, Payment Voucher for Forms NYS-1 Submitted Online, to:
NYS TAX DEPARTMENT
RPC-NYS-1-V PAYMENT
PO BOX 15177
ALBANY NY 12212-5177
Private delivery services
If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated service or not, send the form(s) covered by these instructions to:
NYS TAX DEPARTMENT
RPC-NYS-1-V PAYMENT
90 COHOES AVE
GREEN ISLAND NY 12183
Section 8 – Technical specifications
All data records must have a fixed length of 310 bytes. Deviations from the prescribed record formats are not acceptable.
The NYS-1 upload file cannot exceed 10,000 employer data records. If you need to submit more than 10,000 employer records, you must upload the additional records in a separate properly formatted file, with corresponding header, detail, hash, and trailer records.
Each upload will have its own voucher and you will attach separate check(s) for the total amount due of each uploaded file.
Field values that are alphanumeric (name, address, and so on) should be left‑justified and filled with blanks.
Field values that are numeric should be right‑justified and zero‑filled with implied decimal (if applicable).
Each file name must be WT1MMDD.RPT (MM is the month and DD is the day of the payment).
Section 9 – File formats
Header record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
| Position | Element name | Length | Remarks |
|---|---|---|---|
| 1‑4 | Header label identifier | 4 | Constant “1HDR” |
| 5‑10 | Reserved | 6 | Zero fill |
| 11‑20 | Filler | 10 | Blanks |
| 21‑26 | File creation date | 6 | MMDDYY = date media is created |
| 27‑48 | Filler | 22 | Blanks |
| 49‑51 | Reserved | 3 | Zero‑fill |
| 52‑55 | Form type indicator | 4 | Constant “NYS1” |
| 56‑59 | Filler | 4 | Blanks |
| 60‑70 | Submitter identification number | 11 | Use your own federal employer identification number (EIN) |
| 71 | Submitter check digit | 1 | EIN verification (see Publication 63) |
| 72‑111 | Submitter name | 40 | Organization submitting the file |
| 112‑113 | Submitter Country Code | 2 | Alpha; US or see the IRS Foreign country code listing for Modernized e-File |
| 114‑143 | Submitter street address line 1 | 30 | Left‑justify and fill with blanks. If not applicable, leave blank |
| 144‑173 | Submitter street address line 2 | 30 | Left‑justify and fill with blanks |
| 174‑191 | Submitter city | 18 | Left‑justify and fill with blanks |
| 192‑193 | Submitter state | 2 | Use standard FIPS postal abbreviation |
| 194‑202 | Submitter ZIP code | 9 | Left‑justify and fill with blanks |
| 203‑217 | Submitter phone number | 15 | Left‑justify and fill with blanks |
| 218‑222 | Submitter phone extension | 5 | Left‑justify and fill with blanks |
| 223‑262 | Submitter email/internet address | 40 | Left‑justify and fill with blanks |
| 263‑310 | Filler | 48 | Blanks |
Data record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
| Position | Element name | Length | Remarks |
|---|---|---|---|
| 1‑11 | Taxpayer identification number | 11 | Taxpayer EIN |
| 12 | Check digit | 1 | For taxpayer EIN (see Publication 63) |
| 13‑34 | Filler | 22 | Blanks |
| 35‑64 | Employer's name | 30 | 30‑character name, identifying the employer's name |
| 65‑66 | Employer Country Code | 2 | |
| 67‑96 | Employer street address line 1 | 30 | Left‑justify and fill with blanks. If not applicable, leave blank |
| 97‑126 | Employer street address line 2 | 30 | Left‑justify and fill with blanks |
| 127‑144 | Employer city | 18 | Left‑justify and fill with blanks |
| 145‑146 | Employer state | 2 | Use standard FIPS postal abbreviation |
| 147‑151 | Employer ZIP code | 5 | Left‑justify and fill with blanks |
| 152‑155 | Employer ZIP code extension | 4 | If not applicable, leave blank |
| 156 | File type | 1 | O = Original A = Amended |
| 157‑162 | Payroll end date | 6 | Line A on Form NYS‑1, MMDDYY |
| 163‑168 | Payroll date previously reported | 6 | Line B on Form NYS‑1, MMDDYY |
| 169‑171 | Reserved | 3 | Zero‑fill |
| 172‑182 | New York State tax withheld | 11 | Line 1 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 183‑193 | New York City tax withheld | 11 | Line 2 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 194‑204 | Yonkers tax withheld | 11 | Line 3 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 205‑226 | Filler | 22 | Blanks |
| 227‑237 | Total tax withheld | 11 | Line 4 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
Data record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed (continued)
| Position | Element name | Length | Remarks |
|---|---|---|---|
| 238‑248 | Credit claimed | 11 | Line 5 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 249‑259 | Amount previously paid | 11 | Line 6 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 260‑270 | Total amount due with this file | 11 | Line 7 on Form NYS‑1; Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 271‑272 | Disaster SPI code | 2 | Code to indicate employer impacted by a disaster |
| 273‑310 | Filler | 38 | Blanks |
Hash record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
| Position | Element name | Length | Remarks |
|---|---|---|---|
| 1‑4 | Hash label identifier | 1 | Constant “HASH” |
| 5 | Filler | 1 | Blank |
| 6‑10 | Item type | 5 | Constant “TOTAL” |
| 11 | Filler | 1 | Blank |
| 12‑24 | Hash amount | 13 | Sum of total of remittance paid from detail record on the file. Dollars and cents, numeric, right‑justify, zero‑fill, and decimal implied |
| 25‑26 | Filler | 2 | Blanks |
| 27‑32 | Hash count | 6 | Total number of data records on the file excluding header, hash, and trailer. Numeric, right‑justify, and zero‑fill |
| 33‑310 | Filler | 278 | Blanks |
Trailer record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
| Position | Element name | Length | Remarks |
|---|---|---|---|
| 1‑4 | Trailer label identifier | 4 | Constant “1EOF” |
| 5 | Filler | 1 | Blank |
| 6‑12 | Number of records | 7 | Number of return records on the file, including hash record. Header and trailer records are excluded. Right‑justify and zero‑fill. |
| 13‑310 | Filler | 298 | Blanks |