New York payroll tax form information

Alerts and notices

Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: New York State Department of Labor

Website: https://www.labor.ny.gov/home/

Description Approval Information Filing Methods Web fill-in Form Due Date
NYS-45 Approved Web fill-in, Electronic Yes Last day of the following month*

* Due date adjusts for non-banking days

Withholding forms

Agency: New York State Department of Taxation and Finance

Website: http://www.tax.ny.gov/

Description Approval Information Filing Methods Web fill-in Form Due Date
NYS-1 Approved Electronic Yes 3 or 5 banking days after week when liability reaches $700

Local forms

Select a locality to view its payroll tax forms.

Agency: New York State Department of Taxation and Finance

Website: https://www.tax.ny.gov/bus/ecep/ecepdx.htm

Description Approval Information Filing Methods Web fill-in Form Due Date

Agency: Metro Trans Authority

Website: http://www.tax.ny.gov/bus/mctmt/default.htm

Description Approval Information Filing Methods Web fill-in Form Due Date
MTA-305 Approved Paper Yes Last day of the following month*

* Due date adjusts for non-banking days

Form processing tips

E-filing notes

Forms NYS-1 and NYS-45

Notes

  • The state requires that you keep E-file signature document Form TR-579-WT on file for each applicable client. This form is available at http://www.tax.ny.gov/bus/efile/fset_info.htm.
  • Enter the self assigned New York Reporting Agent PIN in the Transmission Information dialog, accessed from the Actions > Process Electronic Forms screen.
  • The per-return transmission cost for electronically filing federal 94x forms is $7; enrollment files do not accrue a fee.There is no additional transmission cost for electronically filing state forms. For more information, see Common questions about FSET.

State ID formats

Unemployment ID: 7 digits - Cannot be 1234567, all the same digit, or the first 7 digits of the EIN

Withholding ID: 9 or 11 digits with the first 9 digits the EIN. Cannot be 123456789 or all be the same digit

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: 20 days from hire date
Registration required: No

Website: http://www.tax.ny.gov/bus/wt/newhire.htm

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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