H. Electronic (e-file) mandate for reporting wage information

Employers must e-file quarterly wage reporting information on Form NYS‑45 if all three of the following conditions are met:

the documents are prepared by the employer without the assistance of a tax professional;

the employer uses a computer to prepare, document, or calculate the required filings; and

the employer has broadband internet access.

Employers who file paper withholding tax returns may be subject to penalties and delays in processing.

The Tax Department offers two methods for e-filing wage reporting information:

Tax Department Web File – Employers can Web File their UI, withholding tax, and wage reporting information on Form NYS‑45, Parts A, B, and C through our website. An Online Services account must be created before an employer can Web File.

Tax Department Web Upload – This option is available to all employers, tax preparers, and payroll services for filing original or amended Forms NYS-45 and NYS-1. For more details on how to begin uploading electronic files, see Publication 72.5, Electronic Reporting of Form NYS-45 Information , and our website.

FSET compatible software – Employers can use approved software to e-file their UI information, withholding tax and wage reporting (Forms NYS‑45 and NYS‑1) using approved software vendors. See our website for more information.

Amended returns – To amend a previously filed Form NYS-45, see Form NYS-45-I, Instructions for Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return .

Note: While Parts A and B of Form NYS‑45‑X cannot be amended online, Part C and Form NYS‑45‑ATT can be amended online using the Tax Department’s wage reporting upload, for those who use this method of filing. See above.