I. Quarterly wage and withholding totals

You are required to report, each calendar quarter , 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 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.

If you are a seasonal employer, see part V, Seasonal employers .

For more information on reporting wages paid to governmental employees, see Form NYS‑45‑I .