Private delivery services

If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated service or not, send the form(s) covered by these instructions to:

NYS TAX DEPARTMENT RPC-NYS-45-V UPLOAD PAYMENT 90 COHOES AVE GREEN ISLAND NY 12183

* Do not send any other returns, correspondence, or payments to this address. The amount of the check or money order must match the payment voucher.

Form NYS-45 – Tax preparers and payroll services reporting for more than 10 employers can use Web Upload for reporting Form NYS-45, Part A – Unemployment insurance (UI) information, Part B – Withholding tax (WT) information , and Part C – Quarterly employee/payee wage reporting and withholding information . This method allows ACH debit and paper check(s) (one for withholding and one for UI) to be mailed with a payment voucher provided upon completion of upload. For details on how to register and begin uploading electronic files see our website and Publication 72.5, Electronic Reporting of Form NYS-45 Information.

Form NYS-1 – Tax preparers and payroll services can file information and make Form NYS-1 withholding tax payments for multiple employers in one transmittal using an NYS-1 Web Upload. For details on payment methods and how to register see our website and Publication 66 , Electronic Reporting of Form NYS-1 Information . Note: The Web Upload method may require prior approval from the Tax Department. Interested filers should contact the Withholding Tax Information Center (see Need help? )

FSET compatible software – Employers can use approved software to e-file their UI information, withholding tax, and wage reporting (Forms NYS-45 and NYS-1) using approved software vendors. See our website for more information.

Amended returns – To amend a previously filed Form NYS-45, see the instructions for Form NYS-45.