New York Employers Must File Electronically in 2015
Author: Rena Pirsos, XpertHR Legal Editor
October 29, 2014
Effective with returns due on and after April 30, 2015, all New York employers will be required to file certain withholding tax and unemployment insurance (UI) returns electronically. Employers that file paper returns for the first quarter of 2015, or in any quarter after that, may encounter processing delays and be subject to penalties, according to the New York State Department of Taxation and Finance (DTF).
New York employers must begin filing the following forms electronically starting with the first quarter of 2015:
- NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return;
- NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment; and
- NYS-1, Return of Tax Withheld.
Employers may file the forms electronically using the following methods offered by the DTF:
- Web File. Employers that have up to 1,000 employees may use this method to make payments, file withholding/UI returns and report wage information. An employer must create an online services account before using Web File.
- Web Upload. This is the fastest and easiest way to make payments, according to the DTF. Employers interested in using this method must obtain prior approval by contacting the Withholding Tax Information Center.
- Federal/State Employment Taxes (FSET) compatible software. The DTF lists approved, commercially available software that allows employers to use FSET to file withholding returns and report UI and wage information.
Employers that do not currently file these forms electronically should register now for the requisite online services account. The DTF provides online videos and demos that help employers learn how to create an account and file returns online.