NYS Tax Department is Streamlining Withholding Tax and Wage Reporting for Businesses

Changes Take Effect March 2025

For Release: Immediate, Thursday, February 6, 2025

For media inquiries only, contact: Ryan Cleveland, 518-457-7377

The New York State Department of Taxation and Finance is streamlining the process businesses use to report wages and withholding tax. The changes, which will take effect in March 2025, will reduce errors while making it easier for businesses to report employee information.

Employers will now be able to electronically file all withholding tax returns, including amended returns, using online applications that will automatically perform mathematical calculations to decrease errors.

The Tax Department is also streamlining Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. All three parts will now be filed together as a single return.

Most employers are required to file electronically. Those filing on paper must use the most current version of Form NYS-45 to ensure the Tax Department can process their filings. Employers should print the form only when they’re ready to file.

For more information about the changes, see Significant changes coming to withholding tax and wage reporting, or visit www.tax.ny.gov and search: withholding. To receive email updates about the changes, subscribe to our Withholding tax email list.