V. Seasonal employers

If, due to the seasonal nature of your business, there is at least one quarter of the calendar year in which you do not make any wage payments subject to income tax withholding and UI contributions, you are eligible for seasonal employer status.

To obtain seasonal employer status, you must file a Form NYS-45, and mark an X in the seasonal employer box. Thereafter, you are not required to file Form NYS-45 for subsequent quarters during the calendar year in which you paid no wages subject to UI and withholding. However, you must mark an X in the box on every return you are required to file or you will lose your seasonal status and be subject to penalties for not filing a return for a subsequent quarter in the same calendar year.

A seasonal employer must file at least one quarterly return for each calendar year to maintain seasonal status.

Wage and withholding totals – You are required to report, each calendar quarter that you are required to file, federal gross wages subject to withholding and the total amount of New York State, New York City, and Yonkers tax withheld for every employee paid during the calendar quarter that you are reporting. This information is reported on Form NYS-45, Part C, boxes g, h, i, and j. The total amount for all employees in boxes h, i, and j should equal the amount reported on Form NYS-45, Part B, line 13 and Part C, line 24, for the same quarter.

If you permanently ceased paying wages subject to withholding, a final Form NYS-45 must be filed within 30 days of the date you permanently ceased paying wages.

Overpayments and Overcollections – If a seasonal employer has correctly withheld from their employee but has made an overpayment of withholding to New York State, or has collected and paid over to New York State more than the amount required to be withheld from the employee’s wages, the seasonal employer may have the overpayment refunded only. It may not be carried forward to a subsequent calendar quarter.