Instructions for Form NYS-45 "Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return" - New York

This document contains official instructions for Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form NYS-45 is available for download through this link.

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Download Instructions for Form NYS-45 "Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return" - New York

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NYS-45-I
Department of Taxation and Finance
Department of Labor
Instructions for Form NYS-45
(1/20)
Quarterly Combined Withholding, Wage Reporting, and
Unemployment Insurance Return
Important information
When the due date falls on a Saturday, Sunday, or legal holiday, you are
permitted to file on the next business day.
Effective January 1, 2019, you must provide complete wage and
withholding totals (Part C, columns d and e), each calendar quarter, for
If you permanently ceased paying wages subject to withholding, a final
all employees. See filing requirements below for additional information.
Form NYS-45 must be filed within 30 days of the date you permanently
ceased paying wages.
Note: For tax year 2018, see the 12/15 version of Form NYS-45 and its
instructions.
Federal audit changes – If the Internal Revenue Service (IRS) makes
a change to an amount an employer is required to report as wages or
You must electronically file your quarterly returns and pay any balance
deduct and withhold from wages for federal income tax purposes, the
due.
employer must report this change to the New York State Tax Department
If you file a paper withholding tax return, you may be subject to penalties.
within 90 days after the final federal determination of the change.
The Tax Department offers three methods for electronically filing
If you have federal audit changes to report and you did not previously
withholding tax returns: 1) Web File, 2) Web Upload, or 3) Federal/State
file a Form NYS-45 for the period(s) covered by the federal audit, report
Employment Taxes (FSET) compatible software. See below and our
the federal audit changes on Form NYS-45 (and Form(s) NYS-45-ATT, if
website for additional information.
applicable).
Web File
If you are reporting federal audit changes to correct withholding tax or
wage reporting information previously reported on Form NYS-45 or
Employers can electronically submit Form NYS-45, Quarterly Combined
NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting,
Withholding, Wage Reporting, and Unemployment Insurance Return,
and Unemployment Insurance Return (and Form(s) NYS-45-ATT, if
as well as submit payment via ACH debit on our website. Benefits of
applicable), do not use Form NYS-45. Report the federal audit changes
this approach include secure online filing, immediate data transmittal
on Form NYS-45-X (and Form(s) NYS-45-ATT, if applicable).
and confirmation, and an online history of your filings. NYS-45 Web File
accepts wage reporting data for up to 1000 employees.
You must attach a copy of the final federal determination to your
Form NYS-45 or NYS-45-X.
FSET compatible software
Late filing
Some commercially available software allows you to use the FSET
program to file withholding returns and report wage and UI information.
Returns filed and withholding tax/UI contributions paid after the due
For a list of approved vendors, visit our website.
date are subject to interest and penalties. Unemployment insurance
contributions received more than 60 days after the quarterly due date
Tax Department Upload
cannot be credited to your account for experience rating purposes. In
future years, this may adversely affect both your UI contribution rate
Upload options are available to employers, tax preparers, and payroll
and credit you may be entitled to on IRS Form 940. Failure to file or late
services for bulk filing:
filing of all required parts of Form NYS-45 and/or Form NYS-45-ATT may
• Forms NYS-45, Parts A and B (see Publication 72, Electronic
subject you to a penalty which can increase the later the return is filed.
Reporting of Form NYS-45 Information); and
• Forms NYS-45-ATT, Quarterly Combined Withholding, Wage
Completing Form NYS-45
Reporting, and Unemployment Insurance Return-Attachment, which
This return and related forms are designed to be read by information
can be used to file original or amended quarterly wage reporting
processing equipment. To assist, be sure to send us original forms (not
data, including total federal gross wages and New York State,
photocopies). When entering information, print with a black pen or type
New York City, and Yonkers income tax withholding amounts, (see
in the number(s) 0-9 or letter(s) A-Z. Do not enter dollar signs, commas,
Publication 69, Electronic Reporting of Quarterly Combined Wage and
decimal points, or any other punctuation or symbols (minus signs,
Withholding Tax Information, or Publication 911, Electronic Reporting
parentheses, etc.).
of Quarterly Wage and Withholding Tax Information Based on Federal
Formats).
Amending Form NYS-45 information
Filing requirements
To amend a previously Web- or paper-filed Form NYS-45, complete
Form NYS-45-X. See Form NYS-45-X-I, Instructions for Form NYS-45-X,
Employers who are subject to both unemployment insurance
for more information.
contributions and withholding tax must file Form NYS-45, completing
Parts A, B, and C (columns a through e) each quarter. Employers
Specific instructions
subject only to unemployment insurance contributions must complete
Part A and Part C (columns a, b, and c). Employers subject only to
If applicable, enter in the first box your 7-digit unemployment insurance
withholding tax must complete Part B and Part C (columns a, b, d, and
(UI) employer registration number, and in the second box, your check
e) for each quarter.
digit. If you do not know your UI registration number, contact the New
York State Department of Labor, Unemployment Insurance Division,
Payments of gambling winnings, other than NYS Lottery winnings, are
(see Need help?). Enter in the first box of the withholding identification
reported as if the payments are other wages paid by an employer to
number your 9-digit federal employer identification number (EIN); in the
an employee for any period of time where a withholding agreement is
second box, your 2-digit NYS suffix, if any; and in the third box, your
in place. Payers of gambling winnings must complete Form NYS-45,
assigned check digit, if known. Also enter your legal name in the space
Part B to report the withholding and Form NYS-45-ATT, columns a, b, d,
provided. Mark an X in the box for the quarter and enter the last two
and e (the amount of gambling winnings is reported in column d and the
digits of the year of the period for which you are filing.
amount withheld in column e).
Form NYS-45 is due the last day of the month following the end of the
Seasonal employers
quarter as follows:
If, due to the seasonal nature of your business, there is at least one
quarter of the calendar year in which you do not make any wage
Quarter
Due date
payments subject to income tax withholding and unemployment
January 1 to March 31
April 30
insurance contributions, you are eligible for seasonal employer status.
April 1 to June 30
July 31
July 1 to September 30
October 31
To obtain seasonal employer status, you must file a Form NYS-45,
October 1 to December 31
January 31
and mark an X in the seasonal employer box. Thereafter, you are
NYS-45-I
Department of Taxation and Finance
Department of Labor
Instructions for Form NYS-45
(1/20)
Quarterly Combined Withholding, Wage Reporting, and
Unemployment Insurance Return
Important information
When the due date falls on a Saturday, Sunday, or legal holiday, you are
permitted to file on the next business day.
Effective January 1, 2019, you must provide complete wage and
withholding totals (Part C, columns d and e), each calendar quarter, for
If you permanently ceased paying wages subject to withholding, a final
all employees. See filing requirements below for additional information.
Form NYS-45 must be filed within 30 days of the date you permanently
ceased paying wages.
Note: For tax year 2018, see the 12/15 version of Form NYS-45 and its
instructions.
Federal audit changes – If the Internal Revenue Service (IRS) makes
a change to an amount an employer is required to report as wages or
You must electronically file your quarterly returns and pay any balance
deduct and withhold from wages for federal income tax purposes, the
due.
employer must report this change to the New York State Tax Department
If you file a paper withholding tax return, you may be subject to penalties.
within 90 days after the final federal determination of the change.
The Tax Department offers three methods for electronically filing
If you have federal audit changes to report and you did not previously
withholding tax returns: 1) Web File, 2) Web Upload, or 3) Federal/State
file a Form NYS-45 for the period(s) covered by the federal audit, report
Employment Taxes (FSET) compatible software. See below and our
the federal audit changes on Form NYS-45 (and Form(s) NYS-45-ATT, if
website for additional information.
applicable).
Web File
If you are reporting federal audit changes to correct withholding tax or
wage reporting information previously reported on Form NYS-45 or
Employers can electronically submit Form NYS-45, Quarterly Combined
NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting,
Withholding, Wage Reporting, and Unemployment Insurance Return,
and Unemployment Insurance Return (and Form(s) NYS-45-ATT, if
as well as submit payment via ACH debit on our website. Benefits of
applicable), do not use Form NYS-45. Report the federal audit changes
this approach include secure online filing, immediate data transmittal
on Form NYS-45-X (and Form(s) NYS-45-ATT, if applicable).
and confirmation, and an online history of your filings. NYS-45 Web File
accepts wage reporting data for up to 1000 employees.
You must attach a copy of the final federal determination to your
Form NYS-45 or NYS-45-X.
FSET compatible software
Late filing
Some commercially available software allows you to use the FSET
program to file withholding returns and report wage and UI information.
Returns filed and withholding tax/UI contributions paid after the due
For a list of approved vendors, visit our website.
date are subject to interest and penalties. Unemployment insurance
contributions received more than 60 days after the quarterly due date
Tax Department Upload
cannot be credited to your account for experience rating purposes. In
future years, this may adversely affect both your UI contribution rate
Upload options are available to employers, tax preparers, and payroll
and credit you may be entitled to on IRS Form 940. Failure to file or late
services for bulk filing:
filing of all required parts of Form NYS-45 and/or Form NYS-45-ATT may
• Forms NYS-45, Parts A and B (see Publication 72, Electronic
subject you to a penalty which can increase the later the return is filed.
Reporting of Form NYS-45 Information); and
• Forms NYS-45-ATT, Quarterly Combined Withholding, Wage
Completing Form NYS-45
Reporting, and Unemployment Insurance Return-Attachment, which
This return and related forms are designed to be read by information
can be used to file original or amended quarterly wage reporting
processing equipment. To assist, be sure to send us original forms (not
data, including total federal gross wages and New York State,
photocopies). When entering information, print with a black pen or type
New York City, and Yonkers income tax withholding amounts, (see
in the number(s) 0-9 or letter(s) A-Z. Do not enter dollar signs, commas,
Publication 69, Electronic Reporting of Quarterly Combined Wage and
decimal points, or any other punctuation or symbols (minus signs,
Withholding Tax Information, or Publication 911, Electronic Reporting
parentheses, etc.).
of Quarterly Wage and Withholding Tax Information Based on Federal
Formats).
Amending Form NYS-45 information
Filing requirements
To amend a previously Web- or paper-filed Form NYS-45, complete
Form NYS-45-X. See Form NYS-45-X-I, Instructions for Form NYS-45-X,
Employers who are subject to both unemployment insurance
for more information.
contributions and withholding tax must file Form NYS-45, completing
Parts A, B, and C (columns a through e) each quarter. Employers
Specific instructions
subject only to unemployment insurance contributions must complete
Part A and Part C (columns a, b, and c). Employers subject only to
If applicable, enter in the first box your 7-digit unemployment insurance
withholding tax must complete Part B and Part C (columns a, b, d, and
(UI) employer registration number, and in the second box, your check
e) for each quarter.
digit. If you do not know your UI registration number, contact the New
York State Department of Labor, Unemployment Insurance Division,
Payments of gambling winnings, other than NYS Lottery winnings, are
(see Need help?). Enter in the first box of the withholding identification
reported as if the payments are other wages paid by an employer to
number your 9-digit federal employer identification number (EIN); in the
an employee for any period of time where a withholding agreement is
second box, your 2-digit NYS suffix, if any; and in the third box, your
in place. Payers of gambling winnings must complete Form NYS-45,
assigned check digit, if known. Also enter your legal name in the space
Part B to report the withholding and Form NYS-45-ATT, columns a, b, d,
provided. Mark an X in the box for the quarter and enter the last two
and e (the amount of gambling winnings is reported in column d and the
digits of the year of the period for which you are filing.
amount withheld in column e).
Form NYS-45 is due the last day of the month following the end of the
Seasonal employers
quarter as follows:
If, due to the seasonal nature of your business, there is at least one
quarter of the calendar year in which you do not make any wage
Quarter
Due date
payments subject to income tax withholding and unemployment
January 1 to March 31
April 30
insurance contributions, you are eligible for seasonal employer status.
April 1 to June 30
July 31
July 1 to September 30
October 31
To obtain seasonal employer status, you must file a Form NYS-45,
October 1 to December 31
January 31
and mark an X in the seasonal employer box. Thereafter, you are
I
Page 2 NYS-45-
(1/20)
not required to file Form NYS-45 for subsequent quarters during the
Revenue Code (IRC) or any other tax law. Remuneration is considered
calendar year in which you paid no wages subject to unemployment
paid on the date the payment is made.
insurance and withholding. However, you must mark an X in the box on
The following payments are excluded from remuneration:
every return you are required to file or you will lose your seasonal status
1.
Payments made by a sole proprietorship to the sole proprietor, to
and be subject to penalties for not filing a return for a subsequent quarter
his or her spouse or minor (under 21) child, and payments made
in the same calendar year.
by a partnership to the partners.
A seasonal employer must file at least one quarterly return for each
* 2.
Any payment made under a plan or system providing for
calendar year to maintain seasonal status.
retirement, sickness or accident disability, or medical or hospital
expenses for an employee or an employee’s dependents,
Dependent health insurance availability
including amounts paid for insurance, annuities, or into a fund to
Mark an X in the Yes or No box to indicate whether or not dependent
provide for the payments.
health insurance benefits were available to any employee during the
3.
Payments made by an employer, without payroll deductions, of
reporting period.
taxes required from employees under the Social Security Act.
4.
Insurance or annuity payments to an employee for retirement.
Number of employees
5.
Payments made to an employee on account of sickness or
For each of the three months of the calendar quarter being reported,
accident disability after six complete calendar months following
enter the number of full-time and part-time workers in covered
the month in which the employee last worked.
employment who worked during or received pay for the pay period that
6.
Payments from or to a trust described in IRC section 401(a) that
includes the 12th day of the month. (Unless specifically excluded, all
is exempt from tax under IRC section 501(a).
employment performed for a liable employer is covered, with employee
7.
Payments made to an employee, except vacation or sick pay,
wages subject to UI contributions.) The employment entries should
beginning with the month following the 65th birthday, for any
not reflect the number of paychecks issued nor should the entries be a
period in which the employee did not actually work.
cumulative sum of all workers employed during the month. If there is no
employment in the payroll period, enter 0.
* 8.
Dismissal payments (does not apply to earned vacation
payments).
Part A - Unemployment insurance (UI) information
* 9.
Compensation paid to daytime students in elementary
and secondary schools who work for other than nonprofit
Part A is used to report quarterly unemployment insurance information
organizations or governmental or Indian tribal entities. This
and UI contribution amounts due.
includes payments for working during vacation periods and
Of the total amount of remuneration paid to each employee by each
holidays.
employer during the calendar year, the UI wage base is the portion of
10.
For household employers - payments to babysitters under
that total which is subject to contributions.
18 years of age.
11.
Payments by certain organized camps for services of a student
UI wage base
who is enrolled full-time in an educational institution.
The UI wage base will adjust January 1 of each year, as follows:
*Note: Some payments listed above as exclusions are subject to the
Year
UI wage base
Year
UI wage base
Federal Unemployment Tax Act (FUTA) and must be reported to New
York if you are subject to FUTA. Employers liable under FUTA are
2013 and prior
$ 8,500
2020
$ 11,600
required to report to New York student wages, dismissal payments,
2014
10,300
2021
11,800
and the first six months of sick or accident payments (excluding
2015
10,500
2022
12,000
occupationally related payments made under a State’s Workers’
2016
10,700
2023
12,300
Compensation Law). If the rate shown on line 4 is 5.4% or less, these
2017
10,900
2024
12,500
payments may be reported under Total remuneration paid this quarter
2018
11,100
2025
12,800
on line 1 each quarter or annually on Form IA7. If the rate shown on
2019
11,400
2026
13,000
line 4 is higher than 5.4%, it would be to your advantage to report
these payments annually on Form IA7A. These forms must be filed by
After 2026, the wage base will permanently adjust on January 1 of
January 31 following the calendar year in which the payments are made.
each year to 16% of the state average annual wage, rounded up to the
You may obtain either form from the Department of Labor’s website at
nearest $100. The state average annual wage is established no later
www.labor.ny.gov. See the instructions for Part C, column c, on page 4
than May 31 of each year. The annual average wage cannot be reduced
for quarterly wage reporting requirements relating to these payments.
from the prior year’s level.
Nonprofit organizations and governmental and Indian tribal
entities are not subject to FUTA and are not required to file Form IA7 or
Multiple locations of employment – An employer who operates more
IA7A. However, they must include student wages on the quarterly
than one establishment in New York State may be requested to submit
Form NYS-45 in Part A.
Form BLS 3020, Multiple Worksite Report, listing payroll data by industry
and place of employment. If you are a multi-location employer with 10
Line 1 – Enter the total of all remuneration paid to all employees during
or more employees in secondary locations and you have not received
this quarter (full or part-time, permanent or casual) including amounts in
Form BLS 3020, request it from the New York State Department of
excess of the UI wage base per year. If no remuneration was paid this
Labor, Division of Research & Statistics, Room 480, W A Harriman
quarter, enter 0 on line 1 and in Part C, column c.
Campus, Albany NY 12240.
Nonprofit, governmental, and Indian tribe employers who have
elected the option of reimbursement of benefits paid to former
(continued)
employees, rather than paying quarterly UI contributions, must complete
Form NYS-45 to include these items: Number of employees; Part A,
line 1; Parts B and C; and signature. Do not enter any number or mark
in Part A on lines 2, 3, 4, or 5. These lines are used by employers
who pay quarterly UI contributions. If you have questions about the
reimbursement option, call 518-457-2635.
Remuneration includes salaries, cash wages, tips, commissions,
bonuses, and the reasonable value of board, rent, housing, lodging or
similar advantage. Payments to corporate officers for services rendered
are remuneration regardless of their stock ownership and regardless
of how the payments are treated under subchapter S of the Internal
I
NYS-45-
(1/20) Page 3
Line 2 – For each employee who received remuneration of more than
If you did not withhold any New York State, New York City, or Yonkers
the UI wage base from the beginning of the year through the end of the
tax, or did not make payments for the quarter, enter 0 on lines 12, 13,
quarter being reported, determine the amount of excess remuneration
14, and 17, whichever apply.
paid during this quarter. Add all the excess amounts and enter the total
Line 12 – Enter the total New York State tax withheld for the entire
here. In no case may the figure exceed the amount entered on line 1. If
quarter.
you acquired a business, you should consider remuneration paid to
employees by the predecessor in arriving at the excess amount. Also
Line 13 – Enter the total New York City tax withheld for the entire
consider in the excess, remuneration paid to an employee that was
quarter.
reported to another state (concerning an employee transfer into New
Line 14 – Enter the total Yonkers tax withheld for the entire quarter.
York from another state).
Line 15 – Add lines 12, 13, and 14; this is the total of the taxes withheld
To compute the amount of excess wages for each individual employee,
for the entire quarter.
use the following worksheet:
Line 16 – If in the previous calendar quarter you had a withholding
A. UI wage base
............................... A.
(see chart on page 2)
overpayment and you marked box 20b on last quarter’s Form NYS-45,
B. Enter total wages paid to employee in prior
enter the overpayment amount here.
quarter(s) of this same calendar year. If this
is the first quarter of the year or if the
Line 17 – Enter the sum of all payments remitted with Web, bulk upload,
employee never received wages in prior
PrompTax, or paper Forms NYS-1, Return of Tax Withheld, for payrolls
quarter(s), enter 0. ...................................................... B.
during the quarter.
C. Subtract line B from line A; enter the difference.
Line 18 – Enter the sum of lines 16 and 17.
If the difference is zero or less, all wages paid to
Line 19 – If line 15 is more than line 18, enter the difference on line 19;
this employee this quarter are excess wages
this is the total withholding tax amount due for this quarter.
and must be included in the total excess wages
entered on Form NYS-45, line 2. If the difference
Line 20 – If line 18 is more than line 15, enter the difference on line 20;
is greater than zero, continue to line D of this
this is the total withholding tax overpaid for this quarter. To request
worksheet. ................................................................... C.
a refund of this overpayment, mark an X in box 20a (if you have
D. Enter wages paid to employee this quarter ................. D.
outstanding liabilities, amounts to be refunded will first be applied to
these liabilities and any balance refunded to you). To request a credit to
E. Subtract line C from line D; enter the difference.
next quarter’s withholding tax, mark an X in box 20b. An overpayment
If the difference is zero or less, no wages paid to
of withholding tax cannot be applied to unemployment insurance
this employee this quarter are excess wages and
none should be included in the total excess wages
amounts due.
entered on Form NYS-45, line 2. If the difference
If a withholding tax overpayment is the result of reduced
is greater than zero, include the difference in the
Form NYS-1 liabilities, you must also complete Part D.
total excess wages entered on Form NYS-45,
line 2. Ensure that the differences for all
Line 21 – Add lines 9 and 19 to calculate your Total payment due. Make
employees are included in the total on
one remittance (check or money order) payable in U.S. funds to NYS
Form NYS-45, line 2.................................................... E.
Employment Contributions and Taxes for the total payment due. Write
your withholding ID number on your remittance.
Line 3 – Subtract line 2 from line 1 and enter the difference.
Line 4 – Multiply the wages on line 3 by your UI rate to calculate UI
Part C – Employee wage and withholding information
contributions due. No part of these UI contributions may be deducted
Part C is used to report quarterly employee wage reporting and
from an employee’s remuneration. If your UI rate is not shown and you
withholding information. Every employer liable for New York State
do not know it, the rate may be obtained online at www.labor.ny.gov
unemployment insurance contributions or for payments in lieu of these
by following the links to the UI Online Services or by calling the UI
contributions (reimbursement of benefits paid to former employees) must
Employer Hotline at 1-888-899-8810. Have your eight-digit UI employer
report the total UI remuneration (as defined in the UI law) paid to each
registration number available when calling.
employee each quarter. Employers paying wages or other payments
Line 5 – Multiply the wages on line 3 by .00075 to calculate the
subject to New York State withholding must report the federal gross
re-employment service fund contributions due and enter the resulting
wages subject to withholding and the total New York State, New York
amount. Each employer liable for UI contributions must also make
City, and Yonkers tax withheld for each person employed during the
a quarterly contribution to this fund. It is a New York State fund and
calendar quarter you are reporting.
amounts paid into it cannot be used as a credit for FUTA.
Use Part C only if you are reporting wages for five or fewer employees. If
Line 6 – If you have previously underpaid your unemployment
you are reporting more than five employees, make no entries in Part C;
insurance, enter the amount underpaid. Your underpaid balance,
all employees must be reported on Form NYS-45-ATT.
including interest, may be obtained online at www.labor.ny.gov
If you are reporting other wages, you must report the other wages on a
by following the links to the UI Online Services or by calling the UI
separate Form NYS-45-ATT with the item B box marked (Other wages
Employer Hotline at 1-888-899-8810. Have your eight-digit UI employer
only reported on this page). Other wages include earnings such as
registration number available when calling.
dismissal or severance payments and the first six months of sick pay
Line 7 – Add the amounts on lines 4, 5, and 6 and enter the sum.
benefits. Other wages also include pension and annuity distributions
(reported on federal Form 1099-R) and gambling winnings if you
Line 8 – If you have previously overpaid your unemployment insurance,
withheld New York State, New York City, or Yonkers income tax. For
enter the amount overpaid.
more information on other wages, see Publication NYS-50, Employer’s
Line 9 – If line 7 is greater than line 8, enter the difference on line 9; this
Guide to Unemployment Insurance, Wage Reporting, and Withholding
is the balance due for unemployment insurance.
Tax.
Line 10 – If line 8 is greater than line 7, enter the difference on line 10.
Important: Do not use negative (credit) amounts on Forms NYS-45
This is the balance of your unemployment insurance overpayment,
and NYS-45-ATT. Do not use minus signs, parentheses, or any
which will be applied first to any outstanding unemployment insurance
other symbols in columns c, d, and e. To amend wage or withholding
liabilities. Mark an X in box 11 to obtain a refund of any remaining
information for a previous quarter you must file Form NYS-45-X and/or
overpaid balance. An overpayment of unemployment insurance
Form NYS-45-ATT. See the instructions for Form NYS-45-X for more
cannot be applied to withholding tax amounts due.
information.
Column a – Enter the number shown on the employee’s/payee’s Social
Part B – Withholding tax (WT) information
Security card. Enter the nine numerals without any dashes or slash
Part B is used to reconcile your withholding tax payments for the quarter.
marks. If the employee/payee does not have a card, he or she should
apply for one by completing federal Form SS-5, Application for a Social
Security Card.
I
Page 4 NYS-45-
(1/20)
Part D – Form NYS-1 corrections/additions
If the employee/payee does not have a Social Security card, enter
the employee’s/payee’s Taxpayer Identification Number (TIN). If the
Part D is used to correct withholding information reported on
employee/payee has applied for a card but does not have a number
NYS-1 forms originally filed for this quarter and to report filing periods for
to use in time for filing, enter Applied for in column a on paper
which Forms NYS-1 were required but not filed.
Form NYS-45 or Form NYS-45-ATT. Enter nine zeros if you are filing
If you are correcting a Form NYS-1 filed for this quarter, enter the
Form NYS-45 or Form NYS-45-ATT electronically.
last payroll date and the total withheld as reported on the original
Ask the employee/payee to inform you of the number and name as they
Form NYS-1 in the Original columns a and b and the correct last payroll
are shown on the Social Security card when it is received. Then correct
date and total withheld in the Correct columns c and d. This information
your previous report by filing Form NYS-45-X or Form NYS-45-ATT
will generally be needed to support a request for refund or credit.
showing the employee’s/payee’s SSN. See the instructions for
If you are reporting a filing period for which Form NYS-1 was required
Form NYS-45-X for more information.
but not filed, enter the last payroll date and total withheld in the Correct
Column b – Enter the name of each employee/payee, listing the last
columns only (columns c and d).
name followed by a comma, a space, the first name, a space, and the
middle initial.
Part E – Change of business information
Column c – Enter the total UI remuneration paid to each employee
Part E is used to report certain changes of business information.
this quarter. Include all wages paid this quarter prior to any deductions
Line 23 – If you have permanently ceased paying wages, you must
and without regard to the UI wage base. You may report dollars and
indicate that this is the final return by entering the date of the final payroll
cents or round to whole dollars; however, you must be consistent for all
on line 23. A final Form NYS-45 must be filed within 30 days of the date
employees. Calculate and enter the total in the boxes at the bottom of the
on which you permanently ceased paying wages. If applicable, you must
column. The grand total must equal Part A, line 1, Total remuneration paid
also complete line 24.
this quarter (except IA7/IA7A annual report filers). Due to the provisions
of FUTA, special rules apply to certain types of payments. Employers who
Line 24 – Report a business sale or transfer, including the date, on
are liable under FUTA must include, on a separate Form NYS-45-ATT,
line 24.
payments of severance pay and the first six months of sick pay. Identify
Report other changes using the appropriate change of business
the separate Form NYS-45-ATT by marking an X in box B, Other wages
information form(s). If you change your business name, employer
only reported on this page, in the top portion of the form.
identification number, mailing or physical location address, telephone
Nonprofit organizations, governmental entities, Indian tribes, and other
number, owner/officer information, etc., use Form DTF-95, Business
employers not liable under FUTA are not required to report severance
Tax Account Update. If you are reporting only address changes, you
pay and the first six months of sick pay.
may use Form DTF-96, Report of Address Change for Business Tax
Accounts. Address changes may now be reported online. To report
All employers that pay wages to daytime students in elementary and
changes that affect your unemployment insurance account, call the
secondary schools should report the wage payments as regular gross
Department of Labor at 1-888-899-8810.
wages on Form NYS-45-ATT.
Quarterly wage and withholding totals – You are required to report,
Signature
each calendar quarter, federal gross wages subject to withholding
After your Form NYS-45 return has been completed, you must sign in
and the total amount of New York State, New York City, and Yonkers
the area provided on the bottom of the front of the return.
tax withheld for every employee paid during the calendar quarter you
are reporting. This information is reported on Form NYS-45, Part C,
This return must be signed by: the individual if the employer is an
columns d and e. The total amount for all employees in column e
individual owner; the president, treasurer, or other principal officer if the
should equal the amount reported on Form NYS-45, Part B, line 15
employer is a corporation; a responsible and duly authorized member
for the same quarter.
having knowledge of a firm’s affairs if the employer is a partnership or
other unincorporated organization; or a responsible and duly authorized
Payers of other payments who withheld New York State, New York City,
governmental official, where appropriate. The signature certifies that
or Yonkers income tax must also complete columns a, b, d, and e in
the information contained in this return is true and correct, and that
the calendar quarter that the other payments were made and tax was
the remuneration reported represents all remuneration paid during this
withheld.
calendar quarter for employment covered by the law.
If both wages and other wages are paid to the same employee during
If you use a payroll service or a paid preparer, the section on the bottom
a calendar quarter, the employee must have two entries on either
of the back of the return must be completed by the payroll service or
Form NYS-45 or Form NYS-45-ATT used for reporting wages only. One
preparer.
entry to report regular wages and a second entry to report other wages.
You must report total UI remuneration, federal gross wages subject to
Note to paid preparers – When preparing an employer’s New York
withholding, and the total amount of New York State, New York City, and
State Quarterly Combined Withholding, Wage Reporting, and
Yonkers tax withheld for each entry. Do not report both wages and other
Unemployment Insurance Return, you must enter your New York tax
wages on the Form NYS-45-ATT being used to report other wages.
preparer registration identification number (NYTPRIN) if you are required
to have one. If you are not required to have a NYTPRIN, enter in the
Column d – Enter the total of federal gross wages or other payments
NYTPRIN excl. code box one of the specified 2-digit codes listed below
subject to withholding, prior to any allocation, paid to every individual
that indicates why you are exempt from the registration requirement. You
employed at any time during the calendar quarter.
must enter a NYTPRIN or an exclusion code. Also, you must enter your
For governmental employees, also include in column d any taxable
federal preparer tax identification number (PTIN), if you have one. If you
414(h) retirement contributions and any IRC 125 amounts from a
do not have a PTIN, use your Social Security number.
New York City flexible benefits program.
Code Exemption type
Code Exemption type
In the case of an annuity, enter the total gross distribution for the quarter.
You may report dollars and cents or round to whole dollars; however, you
01
Attorney
02
Employee of attorney
must be consistent for all employees.
03
CPA
04
Employee of CPA
Column e – Enter the total amount of New York State, New York City,
05
PA (Public Accountant)
06
Employee of PA
and Yonkers tax withheld for every individual employed at any time
during the quarter. In the case of other payments, enter the total amount
07
Enrolled agent
08
Employee of enrolled agent
of New York State, New York City, and Yonkers tax withheld from the
distribution or payment made in that quarter. You may report dollars and
09
Volunteer tax preparer
10
Employee of business
cents or round to whole dollars; however, you must be consistent for all
preparing that business’
employees.
return
See our website for more information about the tax preparer registration
requirements.
I
NYS-45-
(1/20) Page 5
Form NYS-45-ATT contact information – Provide the name and
Need help?
daytime telephone number of a contact person. This voluntary entry will
authorize the contact person to give the Tax Department information to
New York State Department of Taxation and Finance
correct minor errors or omissions by telephone. It will not authorize the
contact person to receive any refund check, bind the employer to any
www.tax.ny.gov
Visit our website at
agreement (including any additional tax liability), or otherwise represent
the employer before the Tax Department.
• get information and manage your taxes online
• check for new online services and features
Mail your return to:
NYS EMPLOYMENT CONTRIBUTIONS AND TAXES
Telephone assistance
PO BOX 4119
BINGHAMTON NY 13902-4119
Withholding Tax Information Center:
518-485-6654
Private delivery services – See Publication 55, Designated Private
To order forms and publications:
518-457-5431
Delivery Services, if not using U.S. Mail.
Text Telephone (TTY) or TDD
Dial 7-1-1 for the
Privacy notification
equipment users
New York Relay Service
The Commissioner of Taxation and Finance may collect and maintain
personal information pursuant to the New York State Tax Law, including
New York State Department of Labor,
but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697,
Unemployment Insurance (UI) Division
1096, 1142, and 1415 of that Law; and may require disclosure of Social
Security numbers pursuant to 42 USC 405(c)(2)(C)(i).
Telephone assistance is available 8:00 A.M. to 5:00 P.M. (eastern
time), Monday through Friday.
This information will be used to determine and administer tax liabilities
and, when authorized by law, for certain tax offset and exchange of tax
For information on UI rates or registration, call the UI Employer
information programs as well as for any other lawful purpose.
Hotline at: 1-888-899-8810.
Information concerning quarterly wages paid to employees is provided
To confidentially report employer fraud call our 24 hour toll-free
to certain state agencies for purposes of fraud prevention, support
Fraud Hotline: 1-866-435-1499.
enforcement, evaluation of the effectiveness of certain employment and
For additional UI phone/fax numbers and addresses, see
training programs and other purposes authorized by law.
Publication NYS-50, Section 6, Need help? or visit the Labor
Failure to provide the required information may subject you to civil or
Department’s website at www.labor.ny.gov
criminal penalties, or both, under the Tax Law.
See our website (at www.tax.ny.gov) or Publication 54, Privacy
Notification, for more information.
Section 537 of the New York State Unemployment Insurance Law
provides that unemployment insurance information is confidential and
cannot be disclosed except under limited circumstances. Unemployment
insurance information regarding an employer, including wage reporting
information used by the Department of Labor in administering the
unemployment insurance program, may be requested and used for other
governmental purposes. These purposes include, but are not limited to,
verification of an individual’s eligibility for other governmental programs.
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