Payroll Taxes

Learn more about keeping your business compliant with payroll tax requirements.

New York Income Tax Withholding Payment and Filing Requirements

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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