Form NYS-45 at a glance
What it is: Form NYS-45 is the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Who signs: This return must be signed by the individual if the employer is an individual owner; the president, treasurer, or other principal officer if the employer is a corporation; a responsible and duly authorized member having knowledge of a firm's affairs if the employer is a partnership or other unincorporated organization; or a responsible and duly authorized governmental official, where appropriate.[2]
Where and when to file: You must electronically file your quarterly returns and pay any balance due. The Tax Department offers three methods for electronically filing withholding tax returns: 1) Web File, 2) Web Upload, or 3) Federal/State Employment Taxes (FSET) compatible software.[2]
A filled-in Form NYS-45 example: a first quarter return for a small employer
How to fill out Form NYS-45, box by box
The quarter, the year and the employer
Common mistake: Mark an X in only one box to indicate the quarter (complete a separate return for each quarter) and enter the year.
Enter the last two digits of the year of the period for which you are filing. For Web application filing only, a return can be filed even if no UI employer registration number is available, and the web application will then show a default number of 00-00000 0.
If applicable, enter your 7-digit UI employer registration number in the first box and your check digit in the second box.
Enter your 9-digit federal employer identification number (EIN) in the first box of the withholding identification number; in the second box, your 2-digit NYS suffix, if any; and in the third box, your assigned check digit, if known.
Enter your legal name in the space provided.
Mark an X in the Yes or No box to indicate whether or not dependent health insurance benefits were available to any employee during the reporting period.[2]
Number of employees
For each of the three months of the calendar quarter being reported, enter the number of full-time and part-time workers in covered employment who worked during or received pay for the pay period that includes the 12th day of the month.
If there is no employment in the payroll period, enter 0.[2]
Part A, lines 1 to 3
Part A is used to report quarterly UI information and UI contribution amounts due.
Line 1, enter the total of all remuneration paid to all employees during this quarter (full or part-time, permanent, or casual), including amounts in excess of the UI wage base per year.
Remuneration is considered paid on the date the payment is made.
Line 2, for each employee who received remuneration of more than the UI wage base from the beginning of the year through the end of the quarter being reported, determine the amount of excess remuneration paid during this quarter. Add all the excess amounts and enter the total here. In no case may the figure exceed the amount entered on line 1.
Line 3, subtract line 2 from line 1 and enter the difference.[2]
Lines 4 to 6: UI contributions and the re-employment service fund
Line 4, enter the correct UI rate for the quarter being reported.
Multiply the wages on line 3 by your UI rate to calculate UI contributions due.
Line 5, multiply the wages on line 3 by 0.075% to calculate the re-employment service fund contributions due and enter the resulting amount.
Line 6, add lines 4 and 5.[2]
Part B, line 13: tax withheld
Line 13, enter the total New York State, New York City, and Yonkers tax withheld for the entire quarter (total tax withheld, from Part C, line 24).[2]
Part C, boxes a to e: each employee
Part C is used to report quarterly employee wage reporting and withholding information.
Box a, enter the number shown on the employee's or payee's Social Security card: the nine numerals without any dashes or slash marks.
Boxes b, c, and d, enter the name of each employee or payee, listing the last name in box b, the first name in box c, and the middle initial in box d.
Box e, if you are reporting regular wages, you must enter R in box e; if you are reporting other wages, you must write O in box e.[2]
Part C, boxes f and h: the amounts
Box f, enter the total UI remuneration paid to each employee this quarter.
Box h, enter the total amount of New York State tax withheld for every individual employed at any time during the quarter.[2]
The signature
After your Form NYS-45 return has been completed, you must sign in the area provided on the bottom of page 3.
Sign your return: you certify that the information on this return and any attachments is to the best of your knowledge and belief true, correct, and complete.[2]
More rules for Form NYS-45
Parts A, B, and C must be completed for this return to be accepted.[2]
Common mistake: Do not use negative (credit) amounts on Form NYS-45, and do not enter dollar signs, commas, minus signs, parentheses, or any other punctuation or symbols in boxes f, g, h, i, and j or on any part of Form NYS-45, except for decimal points used in currency fields.[2]
File the return and keep a copy for your records.
Amended returns, seasonal employers, no payroll and other situations
You are amending a return
To amend a previously Web- or paper-filed Form NYS-45, complete an amended Form NYS-45: mark an X in the Amended return box, indicate the quarter and tax year of the period, and complete the form in its entirety.
If any of the amounts entered on lines 1 through 3 of Form NYS-45 must be corrected, complete an amended Form NYS-45 and complete all parts of Form NYS-45 in its entirety.[2]
You are a seasonal employer
To obtain seasonal employer status, you must file a Form NYS-45 and mark an X in the seasonal employer box.
Thereafter, you are not required to file Form NYS-45 for subsequent quarters during the calendar year in which you paid no wages subject to UI and withholding.
However, you must mark an X in the box on every return you are required to file, or you will lose your seasonal status and be subject to penalties for not filing a return for a subsequent quarter in the same calendar year.[2]
You have no payroll for the quarter
Employers with no payroll for the quarter must complete Parts A and B, and enter 0 in Part C, line 24.
If no remuneration was paid this quarter, enter 0 on line 1 and in Part C, box f.[2]
Common questions about Form NYS-45
Who is required to file NYS 45?
Employers who are subject to both UI contributions and withholding tax must file Form NYS-45, completing Parts A, B, and C (boxes a through j) each quarter. Employers subject only to UI contributions must complete Part A and Part C (boxes a, b, c, d, e, and f) and enter zeros in withholding tax fields that do not apply. Employers subject only to withholding tax must complete Part B and Part C (boxes a through e and g through j) for each quarter and enter zeros in UI fields that do not apply.[2]
What is the difference between form NYS-1 and form NYS-45?
Part B is used to reconcile your withholding tax payments for the quarter.[2]
Is there a deadline?
Form NYS-45 is due the last day of the month following the end of the quarter: April 30 for January 1 through March 31, July 31 for April 1 through June 30, October 31 for July 1 through September 30, and January 31 for October 1 through December 31; when the due date falls on a Saturday, Sunday, or legal holiday, you are permitted to file on the next business day.[2]
Where do I file it?
You must electronically file your quarterly returns and pay any balance due. Mail your return to NYS Employment Contributions and Taxes, PO Box 4119, Binghamton NY 13902-4119; if not using U.S. Mail, see Publication 55, Designated Private Delivery Services.[2]
Is there a penalty?
Failure to file or late filing of all required parts of Form NYS-45 may subject you to a penalty which can increase the later the return is filed.[2]
Where to get help with Form NYS-45
For information on UI rates or registration, call the UI Employer Hotline at 1-888-899-8810.[2]
See Need help? on Form NYS-45-I if you need forms or assistance.
Sources
[1] Form NYS-45 (1/26), New York State Department of Taxation and Finance (the Official source link on this page).
