Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
Changes to withholding tax and wage reporting forms and Web File applications are here!
We’ve updated our website, publications, and other content to reflect these changes. For an overview of what’s different, see March 2025 changes to withholding tax and wage reporting.
Web File is free—no additional software needed
If you’re viewing this page on your device, you're probably required to e-file your withholding tax forms. Try NYS-45 Web File to file or amend your quarterly return.
Benefits include:
- direct payment from your bank account
- instant filing confirmation
- automatic calculation of amounts due
Before you Web File
- If you haven’t already, register as an employer with New York State.
- Create a Business Online Services account (if you don’t already have one). To learn how, watch our account creation demo.
- Check out our resources for withholding tax filers.
- Watch our NYS-45 Web File demo.
- Review our NYS-45 Web File instructions, so you know ahead of time what file formats we accept.
When you’re ready to file
- Log in to your Business Online Services account.
- From the ≡ Services menu in the upper-left corner of your Account Summary homepage, select Employment and withholding taxes.
- Choose NYS-45 web file from the expanded menu.
If you need to correct a filing
You must submit a complete, new filing (including all return parts and all employee records, not just the changes) to avoid processing delays and penalties. If you electronically filed your original return, your original information will prepopulate when using Web File to amend.
Who must e-file
You must electronically file your Form NYS-45 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.
If you file by paper and meet the above conditions, we may send you a bill. For more information about penalties, see E-file mandate for business taxpayers.
If you are not required to e-file
If you have printed or saved copies of Form NYS-45 or its instructions dated prior to 2025, do not use them.
Instead, reprint or save those forms using the links below.
Continue to paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (instructions).
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