Withholding tax forms 2024–2025 - current period
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.
Reminder: Electronic filing is required for all withholding tax forms. However, if you must file by paper, use only Forms NYS-45 and NYS-1 with revision dates in 2025 to ensure we can process your paper return; do not use saved or printed copies dated prior to 2025.
| Form number | Instructions | Form title |
|---|---|---|
| IT-2104 (Fill-in) (2025) | IT-2104 (Instructions) | Employee's Withholding Allowance Certificate |
| IT-2104-E (Fill-in) (2025) | Instructions on form | Certificate of Exemption from Withholding |
| IT-2104-IND (Fill-in) | Instructions on form | New York State Certificate of Exemption from Withholding (Native Americans) |
| IT-2104-MS (Fill-in) | Instructions on form | New York State Withholding Exemption Certificate for Military Service Personnel |
| IT-2104-P (Fill-in) | Instructions on form | Annuitant's Request for Income Tax Withholding |
| IT-2104-SNY (Fill-in) (2025) | Instructions on form | Certificate of Exemption from Withholding for START-UP NY Program |
| IT-2104.1 (Fill-in) | Instructions on form | New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax |
| NYS-1 (Fill-in) | NYS-1-I (Instructions) | Return of Tax Withheld |
| NYS-45 (Fill-in) | NYS-45-I (Instructions) | Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (for calendar quarters beginning on or after January 1, 2025) |
| NYS-45-ATT (1/19) (Fill-in) | NYS-45-I (1/21) (Instructions) | Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment. This form has been discontinued. See Form NYS-45-I for more information. |
| NYS-45-X (1/19) (Fill-in) | NYS-45-X-I (1/19) (Instructions) | Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. This form has been discontinued. See Form NYS-45-I for more information. |
| NYS-50 | Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax |
| NYS-50-T-NYS (1/23) | New York State withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York State withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| NYS-50-T-NYC (1/18) | New York City resident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York City resident withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2018. |
| NYS-50-T-Y (1/23) | Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| Form number | Instructions | Form title |
|---|---|---|
| NYS-100 | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting |
| NYS-100A | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Agricultural Employment |
| NYS-100G | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Governmental Entities |
| NYS-100IT | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Indian Tribes |
| NYS-100N | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Nonprofit Organizations |
| NYS-209 | Instructions on form | Instructions for Electronic Media Reporting of Employees Hired or Rehired |
| TR-150.5 | Not applicable | Important Filing Reminders for Forms NYS-45 and NYS-45-ATT (for calendar quarters beginning on or after January 1, 2019). This form has been discontinued. |
| TR-150.6 | Not applicable | Important Filing Reminders for Forms NYS-45 and NYS-45-ATT (for calendar quarters beginning before January 1, 2019). This form has been discontinued. |
Other information
Updated: