Important UI, withholding tax, and wage reporting dates*

Important UI, withholding tax, and wage reporting dates Date Importance January 31** Form NYS-45, Parts A, B, and C (boxes a through j) must be filed on or before January 31 for the October 1 through December 31 calendar quarter (final quarter of the previous year). January 31 Federal Forms W-2 and 1099 must be issued to employees/payees by this date. April 30** Form NYS-45, Parts A, B, and C (boxes a through j) are due for the January 1 through March 31 calendar quarter. July 31** Form NYS-45, Parts A, B, and C (boxes a through j) are due for the April 1 through June 30 calendar quarter. October 31** Form NYS-45, Parts A, B, and C (boxes a through j) are due for the July 1 through September 30 calendar quarter. *New York State Tax Law permits you to file on the next business day when the actual due date falls on a Saturday, Sunday, or the following legal holidays: New Year’s Day, Martin Luther King’s birthday, Presidents’ Day, Memorial Day, Juneteenth National Independence Day, Independence Day (4th of July), Labor Day, Columbus Day, Veterans’ Day, Thanksgiving Day, and Christmas Day. **Employers with seasonal businesses should see part V , Seasonal employers , for their filing requirements.