Federal audit changes

If the IRS makes a change to an amount you are required to report as wages, or deduct and withhold from wages for federal income tax purposes, you must report this change to the New York State Tax Department within 90 days after the final federal determination of the change.

If you have federal audit changes to report and you did not previously file a Form NYS-45 for the period(s) covered by the federal audit, report the federal audit changes on Form NYS-45. If you are reporting federal audit changes to correct withholding tax or wage reporting information on a previously-filed Form NYS-45 or Form NYS-45-X (and Form[s] NYS-45-ATT, if applicable), use Form NYS-45 .

You must attach a copy of the final federal determination to your original or amended Form NYS-45.

Mail your return and any payment due (payable in U.S. funds to NYS Employment Contributions and Taxes) to: