Withholding Tax – NYS-45 filing deadline (January 31)
The January 31 is filing deadline for NYS-45. The annual wage and withholding information (Part C, columns d and e) must also be submitted by this date. Employers are required to report if dependent health insurance benefits are available to any employees (answer the question Are dependent health insurance benefits available to any employee? when you file NYS-45).
Form NYS-45 Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
NYS-45-I Instructions for Form NYS–45
Beginning with the second quarter of 2010, the Tax Department stopped mailing reprinted withholding tax forms to taxpayers.
Current withholding tax forms are available for download on the Tax Department Web site (at www.tax.ny.gov).
Employers can now electronically submit Form NYS-45, Quarterly Combined withholding, age Reporting, and Unemployment Insurance Return, as well as submit payment via ACH debit.
Benefits of this approach include secure online filing, immediate data transmittal and confirmation, and an online history of filings.
Employers who are subject to both unemployment insurance contributions and withholding tax must file Form NYS-45, completing Parts A, B, and C each quarter. Employers subject only to unemployment insurance contributions must complete Part A and Part C, columns a, b, and c. Employers subject only to withholding tax must complete Part B for each quarter and Part C, columns a, b, d, and e, on the final quarterly return filed for the calendar year.
Form NYS-45 is due the last day of the month following the end of the quarter.