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March 2025 changes to withholding tax and wage reporting
Changes to withholding tax and wage reporting forms and Web File applications are here!
We’ve updated our website, publications, and other content to reflect these changes. Read about the changes below.
To improve your filing experience, reduce errors, and increase compliance with employer reporting of each employee’s information, the Tax Department has streamlined withholding tax and wage reporting forms and Web File applications. These improvements affect filings beginning in March 2025.
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What's changed for your filing method?
We've provided an overview of the changes to your filing method below. For more details, also see Withholding tax filing methods.
What's changed for everyone?
Forms, publications, and notices
On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, you must file all parts together as a single return. This includes Part A – Unemployment insurance (UI) information, Part B – Withholding tax (WT) information, and Part C – Quarterly employee/payee wage reporting and withholding information. You cannot 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.
You must include your employer mailing address on most forms.
We've created, updated, and retired certain withholding tax and wage reporting forms and publications. To review all the updated forms and publications in one place, see Forms and publications changes.
We’ve changed how you correct missing or invalid Social Security numbers. When this information is incorrect, we will send you a notice (TR-900-SD), but can no longer accept responses to the notice to correct the information. Instead, you must file an amended return to correct Social Security numbers. The amended return must be a complete, new filing (including all return parts and all employee records, not just the changes).
Amending returns
Key changes
You can electronically file all withholding tax returns, including amended returns. Our online applications automatically perform all mathematical calculations and reduce errors.
When using Online Services Web File to amend your return, your original information prepopulates if you electronically filed your original return, so it’s easier and faster for you to correct errors online.
When amending your Form NYS-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) to avoid processing delays and penalties. If you're amending your Form NYS-1, you must provide the payroll date previously reported.
When using Online Services Web Upload, if you are uploading returns for multiple employers in one submission, you can include both amended and original returns in the same file.
Business closure
Closing your business? Report the final payroll date only on Form NYS-45.
Demo: NYS-1 Web File
Demo: NYS-45 Web File
Demo: NYS-45 Amended Web File
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