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Withholding tax filing methods

Filing methods
NYS-1 Web File Web Upload FSET PrompTax  
NYS-45 Web File Web Upload  FSET    
NYS-45-ATT

Web File
up to 1000 

Web Upload

FSET
up to 3000

 

 

NYS-45-X     

 

  Paper forms

Amended
NYS-45-ATT

  Web Upload     Paper forms

Effective April 30th, 2015, withholding tax returns are now required to be filed electronically. See our website for details on the electronic filing mandate.

Web File

You can Web File Form NYS-1, Return of Tax Withheld, and Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, through our Online Services. You must create an Online Services account before you can Web File.

Benefits of Web File include:

  • direct payment from your bank account
  • instant confirmation
  • scheduling electronic payments in advance
  • save bank account information for future payments

NYS-45 Web File

  • For up to 1000 employees, use NYS-45 Web File to enter your unemployment insurance, withholding tax, and wage reporting information.
  • Filers with more than 1000 employees can still use Web File to report withholding tax and unemployment insurance  (Form NYS-45, Part(s) A and B), but must use the wage reporting Web Upload or FSET approved software to report quarterly wage reporting data and annual withholding totals (NYS-45 Part C).

NYS-1 Web File

  • Employers can Web File Form NYS-1. If you are a PrompTax filer you cannot use the Web File option; see PrompTax below.

Amending returns

The NYS-45 cannot be amended online.

Web Upload

NYS-1

  • Tax preparers and payroll services can file information and make NYS-1 withholding tax payments for multiple employers in one transmittal, using the NYS-1 Web Upload.
  • Two payment methods are available; either one ACH Debit from the submitter's account or one paper check mailed with a payment voucher provided upon completion of the upload.
  • See Publication 66, Electronic Reporting of NYS-1 Information.
  • Interested filers need prior approval and should contact the Withholding Tax Information Center.

NYS-45

  • Tax preparers and payroll services reporting for 10 or more employers can use the Web Upload.
  • This Web Upload submission will include data from Form NYS-45, Part A - Unemployment insurance (UI) Information, Part B - Withholding tax (WT) information, and Part D - NYS-1 corrections/additions.
  • Payment method requires paper check(s) (one check for WT and one check for UI) to be mailed with a payment voucher provided upon completion of the upload.
  • See Publication 72, Electronic Reporting of NYS-45 Information.
  • See Approved Vendors for NYS-45 Upload for a list of software products approved for the preparation of the NYS-45 Upload files.
  • Interested filers need prior approval and should contact the Withholding Tax Information Center.

NYS-45-ATT

  • Tax preparers and payroll services use the NYS-45-ATT Web Upload to file original or amended quarterly wage reporting data and annual wage withholding totals, for one or more employers.
  • Employers can also use the NYS-45-ATT Web Upload to file original or amended quarterly wage reporting data and annual wage withholding totals.

FSET (Federal/State Employment Taxes) 

  • Employers can use approved tax software to electronically file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, Form NYS-45 ATT, and Form NYS-1, Return of Tax Withheld.  See our  list of Withholding Tax approved software vendors.
  • Software developers can obtain FSET information.

PrompTax

The PrompTax Program is an electronic filing and payment program that is mandatory for certain businesses. The Tax Department notifies you by mail if you are required to participate. Employers may also elect to participate in the program

Resources

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Updated: September 13, 2016