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Significant changes coming to withholding tax and wage reporting
To improve your filing experience, reduce errors, and increase compliance with employer reporting of each employee’s information, the Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. These improvements will affect the way you file in March 2025. You can find the latest on these improvements directly below.
To prepare for these changes, subscribe to Withholding tax to receive an email when we update this page, or check back frequently.
What's changing for your filing method?
What's changing for everyone?
Forms, publications, and notices
On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, you must file all parts together as a single return. This includes Part A – Unemployment insurance (UI) information, Part B – Withholding tax (WT) information, and Part C – Quarterly employee/payee wage reporting and withholding information. You no longer have the option to file the three parts separately. Additionally, if you are required to report both Wages and Other wages, you must submit this information on one return.
You must include your employer mailing address on most forms.
We're creating, updating, and retiring certain withholding tax and wage reporting forms and publications. To review them, see Forms and publications changes.
We’re changing how you correct missing or invalid Social Security numbers. When this information is incorrect, we will send you a notice (TR-900-SD), but will no longer accept responses to the notice to correct the information. Instead, you must file an amended return to correct Social Security numbers. The amended return must be a complete, new filing (including all return parts and all employee records, not just the changes).
Amending returns
Key changes
You can electronically file all withholding tax returns, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors.
When using Online Services Web File to amend your return, your original information will prepopulate if you electronically filed your original return, so it’s easier and faster for you to correct errors online.
When amending your Form NYS-45 or Form NYS-1, Return of Tax Withheld, 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're amending your Form NYS-1, you must provide the payroll date previously reported.
When using Online Services Web Upload, if you are uploading returns for multiple employers in one submission, you can include both amended and original returns in the same file.
Business closure
Closing your business? You now report the final payroll date only on Form NYS-45.
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