Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
Changes to withholding tax and wage reporting take effect March 2025
The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. Beginning March 2025, these improvements will affect the way you file. For detailed information, see Significant changes coming to withholding tax and wage reporting.
We’re updating our website, publications, and other content to reflect the coming changes. To stay up to date, check back frequently or subscribe to Withholding tax emails.
Important information regarding scheduling withholding tax payments and e-filing first-quarter 2025 returns
Due to the upcoming changes to withholding tax and wage reporting, you cannot currently schedule payments for dates after March 20, 2025, or electronically file first-quarter 2025 returns. When our changes are live, you will be able to resume scheduling payments and begin electronically filing first-quarter NYS-45 returns.
If you need to report you permanently ceased paying wages subject to withholding prior to March 20, 2025, you must submit a paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Web File is free—no additional software needed
Use Withholding Tax Web File to file your quarterly return.
Benefits include:
- direct payment from your bank account
- instant filing confirmation
- automatic calculation of amounts due
Are you a new employer?
Before you can file for withholding tax, you must first register as an employer with New York State.
If you've already registered with New York State
Log in or create an Online Services account to get started. To learn how, view our account creation demo.
Don't forget to check out our resources for withholding tax filers before you file.
Log in to web file Create account
E-file mandate
If you are viewing this page on your computer, then you're probably required to use Withholding Tax Web File. You must Web File your return if you:
- do not use a tax preparer to file;
- use a computer to prepare, document, or calculate your tax forms; and
- have broadband Internet access.
For returns due on or after April 30, 2015, if you file by paper and meet the above conditions, you will be subject to penalties.
If you don't meet the above conditions
Continue to paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Filing an amended return
Form NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, is only available as a paper form.
Updated: