Filing requirements

Every employer paying wages or other payments subject to income tax withholding must file a return and pay the New York State, New York City, and Yonkers taxes required to be withheld.

Employers must electronically file withholding tax returns and pay the withholding tax required to be withheld. Filers of paper returns may be subject to penalties and delays in processing. See our website for details on the electronic filing mandate (search: e-file).