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Department of Taxation and Finance

Tax Professional Newsletter (04/19/2019)

New wage and withholding requirements

Beginning with the April 30, 2019, quarterly return, reporting requirements for your clients have changed if they are employers required to file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, or Form NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment.

Your clients must report the amount of gross wages and tax withheld for each quarter in:

  • columns d and e of their electronically filed NYS-45 Part C or NYS-45 ATT return; or
  • fields available in the Wage Reporting Upload (NYS-45-ATT) application.

The amounts your clients report are only applicable to the amounts they paid and withheld for the quarter they’re reporting. For a list of electronic filing options, visit Withholding tax filing methods.

Online payment options

Your client can pay a tax bill or notice faster and easier using Quick Pay (for individuals only)—no account required! With Quick Pay, your client will pay directly from a bank account for free. Visit Pay using Quick Pay for details.

You can pay a bill or respond to a notice for your client using your Tax Professional Online Services account. If your client has authorized you to perform transactions through Online Services on their behalf, you can pay from their bank account for free, or pay with a credit or debit card for a fee. Visit E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization, for information on how to receive authorization.

Installment payment agreements

If your client is unable to pay their tax bills in full within 60 days, they may qualify for an installment payment agreement (IPA). Once we’ve issued your client a bill, you can set up an IPA on their behalf through your Tax Professional Online Services account. Visit Installment payment agreement for more information.

If your client can pay their balance in full within 60 days, you don’t need to request an IPA. Instead, request a one-time extension to pay their balance.

Tip: When you add your client to your Tax Professional Online Services account, you receive electronic copies of their bills and notices sooner than you would by mail.

Dishonored or returned payments

If the bank returns your client’s payment—made by check, by money order, or electronically—we will send a separate bill of $50 for each returned payment. This fee is in addition to any liability still due for the tax filing or other tax document associated with the returned payment (plus penalty and interest).

Changes to STAR

If your client currently receives the STAR benefit as a reduction to their school tax bill (the STAR exemption) and your client’s income is greater than $250,000, they must switch to the STAR credit to continue receiving a STAR benefit. In addition, if your client has income equal to or less than $250,000, they may receive a greater benefit if they switch to the STAR credit to receive a check instead. Visit STAR program for more information.

Tax Grievance Day

The deadline to grieve an assessment and the day the Board of Assessment Review (BAR) meets to hear complaints is approaching. In most communities, Grievance Day is the fourth Tuesday in May, but clients should confirm the date with their local assessors.

Visit Grievance procedures for more information.

Upcoming due dates

04/22/2019: Sales tax returns for monthly filers

04/30/2019:

  • employers' quarterly combined withholding, wage reporting, and unemployment insurance returns
  • employers' quarterly MCTMT returns

05/20/2019: Sales tax returns for monthly filers

Stay on top of due dates; bookmark our tax calendar.

Resource center: Tax professionals

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