Resources for withholding tax filers

Filing reminder checklist for Form NYS-45

Before filing

• Confirm your federal employer identification number (EIN) and business name. When filing, do not use your Social Security number in place of your EIN.
• Verify the federal EIN you use on Form W-2 is the same as the federal EIN used to report your employees’ wages on Form NYS-45.
• Choose your filing method.

When filing

• Confirm you’ve selected the correct filing year and reporting period for your return.
• File all parts of Form NYS-45 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. 
• If you are required to report both Wages and Other wages, submit this information on one return.
• Report all employees who worked for you during the reporting period.
• Report all employees, including executives, only once.
  • NYS-45 Web File: You can upload wage reporting information for an unlimited number of employees or manually enter up to 1,000 lines of wage reporting data. For upload formats, see NYS-45 Web File instructions: Upload options. 
  • NYS-45 Web Upload: For the upload format, see Publication 72.5, Electronic Reporting of Form NYS-45 Information.
• Separately report New York State, New York City, and Yonkers tax withheld for each employee.
• If you use a payroll service (or other preparer):
  • each quarter, supply wage reporting information to them promptly and accurately; and
  • before the due date, verify they filed all required information on time.
• If you go out of business or change your federal EIN:
  • Review our Close or end a business checklist.
  • File a final return.
  • Include the ceased paying wages date.

After filing

If you need to correct wage reporting information for one or more employees:

1. Determine whether you need to amend your return. See Withholding tax filing methods: Amending Form NYS-45 and Publication 50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.
2. If you need to amend, 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.
   • 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 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.
3. If necessary, issue Form W-2c, Corrected Wage and Tax Statements, to your employees. (Visit the IRS at Form W-2c, Corrected Wage and Tax Statements, for information on when and how to issue Form W-2c.)