Mergers, acquisitions, and successor information

If you are closing your New York State business or if your out-of-state company will no longer conduct business in New York State, you must file a final Form NYS-45 if you had employees and have ceased paying wages. You must file your final return within 30 days of the date you ceased paying wages. In completing your final Form NYS-45, you must provide the date you ceased paying wages and whether or not you sold or transferred all or part of your business and if so, to whom you sold it.

If you acquire all or part of an existing business, most licenses and registrations held by the previous owner cannot be transferred to you, including any federal or state identification numbers. You may register for participation in the New York State withholding tax, wage reporting, and UI program online or by completing Form NYS-100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting . For more information about online registration, or to download Form NYS-100, see the Tax Department’s website .