When returns are due

Form NYS-1 filing due dates are based on amounts withheld in prior years. If you were required to withhold $15,000 or more for the calendar year preceding the previous calendar year, the return and the tax you withheld is due within three business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700. If you were required to withhold less than $15,000 during such year, you must file and remit the tax withheld within five business days.

If you are a higher education organization or a health care provider (as defined in Tax Law § 9), you are eligible to file Form NYS-1 and remit the tax withheld within five business days of the payroll in which the tax withheld equals or exceeds $700, regardless of the previous amounts withheld.

The Tax Department will notify you of any change to your filing due date (three or five business days after the payroll) based on our record of your total tax withheld.

New employers will be permitted to file and make payment of taxes withheld within five business days until notified otherwise by the Tax Department.

Form NYS-45 is due the last day of the month following the end of the quarter as follows:

Form NYS-45 due dates Quarter Due date January 1 through March 31 April 30 April 1 through June 30 July 31 July 1 through September 30 October 31 October 1 through December 31 January 31

When the due date falls on a Saturday, Sunday, or legal holiday (see Important UI, withholding tax, and wage reporting dates ), you are permitted to file on the next business day.

If you permanently cease paying wages, a final Form NYS-45 must be filed within 30 days of the date on which you permanently ceased paying wages.

Note: There are no provisions in New York State Tax Law for extensions of time to file withholding tax information.