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Electronic filing is mandatory for withholding tax filings (NYS-45 and NYS-1)

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.

You must electronically file and pay your withholding tax returns. Filers of paper returns may be subject to penalties and delays in processing.

The department offers three methods for electronically filing withholding tax returns:

  • Tax Department Web File - You can make withholding payments, file withholding tax returns, and report wage and unemployment insurance (UI) information. Learn more about Web File.
  • Tax Department Web Upload - The fastest and easiest way to make withholding payments, file returns, and report withholding tax, wage, and UI information. Learn more about Web Upload.
  • FSET compatible software - Some commercially available software allows you to use the FSET (Federal/State Employment Taxes) program to file withholding returns and report wage and UI information. See which software programs are compatible with FSET.

E-file resources

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