AA. Electronic (e-file) mandate of quarterly combined withholding, wage, and UI returns

Employers must e-file and pay withholding tax returns (Forms NYS-1 and NYS-45) if all three of the following conditions are met:

the documents are prepared by the employer without the assistance of a tax professional;

the employer uses a computer to prepare, document, or calculate the required filings; and

the employer has broadband internet access.

Employers who file paper withholding tax returns may be subject to penalties and delays in processing.

The Tax Department offers three methods for e-filing withholding tax returns:

Tax Department Web File – This option is available for filing Forms NYS-45 and NYS-1. An Online Services account must be created before an employer can Web File. With Web File, you can request direct payment from your bank account and schedule electronic payments in advance.

Form NYS-45 – Employers can Web File their UI, withholding tax, and wage reporting information on Form NYS-45, Parts A, B, and C through our website.

Form NYS-1 – Employers can Web File Form NYS-1, however, if you are a PrompTax filer you cannot use the Web File option. For more information, see PrompTax program on our website.

Tax Department Web Upload – This option is available for filing Forms NYS-45 and NYS-1.

Payment is required with the return. Payroll services using this format may pay by ACH debit in the web application or by check. If paying by check, payroll services using this method must print their Form NYS-45-V, Payment Voucher for Form NYS-45 Submitted Online . This voucher will show the total UI and WT amount(s) due.

Do not send individual checks or money orders for each employer.

You must create a separate check or money order for each liability as follows: The UI liability payment for all employers reported on the upload must equal the amount displayed in the Total UI box on Form NYS-45-V; and the WT liability payment for all employers reported on the upload must equal the amount displayed in the Total WT box on Form NYS-45-V. If the liability amount due for one UI or WT payment exceeds $99,999,999.99, you will need to submit multiple checks or money orders that total the amount due for that liability. NYS cannot process any one check or money order for an amount greater than $99,999,999.99. The check(s) or money order(s) and the payment voucher must be sent in together for your file to be processed.

You must write the upload confirmation number and NYS Employment Contributions and Taxes on the checks or money orders and mail them with your Form NYS-45-V payment voucher*, postmarked on or before the due date, to:

NYS TAX DEPARTMENT RPC-NYS-45-V UPLOAD PAYMENT PO BOX 15148 ALBANY NY 12212-5148