Effective April 30, 2015, you must electronically file your withholding tax returns. (See Electronic filing mandate for business taxpayers for details.) Review the table below to determine which filing methods you can use for your return.
Select your filing option to learn more:
If you're an employer, you can Web File Form NYS-1 through your Business Online Services account (you’ll need to create an account if you don’t already have one).
If you're a PrompTax filer, you cannot use the Web File option; see PrompTax, below.
If you're an employer, you can Web File Form NYS-45 through your Business Online Services account.
You can use NYS-45 Web File to report:
You can use NYS-45 Web File to report:
To report Part C – Employee wage and withholding information, you can use:
If you're a tax preparer or payroll service reporting for 10 or more employers, you can use NYS-1 Upload to file and make NYS-1 withholding tax payments for multiple employers in one transmission.
You can choose from two payment options:
If you would like to use NYS-1 Upload, you need prior approval; contact our Withholding Tax Information Center.
For more information, see Publication 66, Electronic Reporting of NYS-1 Information.
If you're a tax preparer or payroll service reporting for 10 or more employers, you can use NYS-45 Upload.
Your upload can include data for the following parts of Form NYS-45:
You must pay by check if you use NYS-45 Upload. To pay, mail us all of the following together:
If you would like to use NYS-45 Upload, you need prior approval; contact our Withholding Tax Information Center.
For more information, see:
You can use Wage Reporting Upload (NYS-45-ATT) to file original or amended quarterly wage reporting and withholding information if you're:
For more information, including formatting requirements, instructions, and additional guidance, see NYS-45-ATT Wage Reporting Upload: Electronic reporting format.
If you're an employer, you can use certain department-approved tax software to e-file through the Federal State Employment Taxes (FSET) program. You can file the following forms through FSET:
If you're a software developer looking for more information about FSET, see Federal State Employment Tax (FSET) information for software developers.
The PrompTax program is an electronic filing and payment program that's mandatory for certain businesses. If you're required to participate, we'll contact you by mail. If you're an employer, you can also voluntarily participate in the program through your Business Online Services account.
If you're enrolled in PrompTax, you do not need to file Form NYS-1; your electronic payment serves as your NYS-1 filing.
For more information, s ee Form TR-370-N , Program Overview: PrompTax Payment Program for Withholding Tax .
You cannot amend Form NYS-45 online. If you need to amend your return, file paper Form NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. For filing instructions, see Form NYS-45-X-I, Instructions for Form NYS-45-X.
If you need to amend Form NYS-45-ATT for:
