Significant Changes Coming to Withholding Tax and Wage Reporting
Highlights for changes beginning March 2025
Form NYS-45 Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return: You must file Part A – Unemployment Insurance (UI), Part B – Withholding Tax (WT) information, and Part C – Quarterly employee/payee wage reporting and withholding information, together as a single return. You no longer have the option to file the three parts separately. Additionally, if you are required to report both Wages and Other Wages, you must submit this information on one return.
Form NYS-45 Part C: You must separately report New York State, New York City, and Yonkers tax withheld for each employee.
In the NYS-45 Web File application, you can upload files for Part C wage reporting information without a limit to the number of employees you can report. Additionally, our NYS-45 Upload for tax preparers and payroll service companies includes the ability to upload Part C wage reporting information with one submission.
You can electronically file all withholding tax returns, including amended returns. Our online applications will automatically perform all mathematical calculations and reduce errors.
To amend your Form-45 or Form NYS-1, Return of Tax Withheld, you must submit a complete, new filing (including all return parts and all employee records, not just the changes). When using Web File, your original information will prepopulate, so it's easier and faster for you to correct errors online.
This document is designed for general information only. The information presented in this document should not be construed to be formal legal or tax advice nor the formation of a lawyer/client relationship.
For more information on this and other topics, please contact Kevin via any of the channels listed below:
📧 kevin@kmckernan.com | 📞 718-317-5007