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New York Income Tax Withholding Payment and Filing Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in New York must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Three-day reporting (Form NYS-1) within 3 business days after payroll for employers who withheld $15,000 or more in previous year, and who have accumulated $700 or more in withholding in a quarter. Five-day reporting (Form NYS-1) within 5 business days for employers who withheld less than $15,000 in previous year, who have accumulated $700 or more in a quarter. Quarterly by last day of month following end of each quarter, January 31 for last quarter of prior year (Forms NYS-45).

Annual Reconciliation Returns. Form NYS-45 or NYS-45-ATT, due January 31.

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