Resources for withholding tax filers
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.
Wage reporting is easy with our two resources that help you meet your wage reporting obligations.
Form TR-150.5, Important Filing Reminders for Forms NYS-45 and NYS-45-ATT
Form TR-150.5 provides tips on how to report your employees’ information completely and accurately and avoid common errors that may delay your employees’ income tax refund.
You can download Form TR-150.5 directly on our website.
Note: For calendar quarters beginning before January 1, 2019, refer to Form TR-150.6 to view important reminders.
Consequences for reporting incorrectly
Accurate wage reporting is extremely important, particularly when your New York State employees prepare to file their personal income tax returns. If you don’t report information correctly and timely, we may:
- delay or deny your employees’ income tax refunds,
- send your employees tax bills instead of the refunds they are owed, and
- charge you penalties and interest.
See Withholding tax penalties and interest for more information.
Resources
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