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Due Dates
Form NYS-1
   
Filer Type Due Date
3 Days Filers [1]:

Filers required to withhold $15,000 or more for the calendar year preceding the previous calendar year

 Within three business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]
5 Day Filers [1]:

Filers required to withhold less than $15,000 during such year

 Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]
Higher Educational Organizations
(pursuant to 20 NYCRR 2396.2(f))
or
Health Care Providers
(pursuant to 20 NYCRR 2396.2(j))		 Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]
  
[1] The Tax Department will notify you of any change to your filing due date (three or five business days after the payroll) based on our record of your total tax withheld.  New employers will be permitted to file within five business days until notified otherwise by the Tax Department.
  
[2]You must file Form NYS-1 and remit the total tax withheld after each payroll that causes the total accumulated tax required to be withheld to equal or exceed $700.  If you have more than one payroll within a week (Sunday through Saturday), you are not required to file until after the last payroll in the week.  However, when a calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter.
  
Forms NYS-45 and NYS-45-ATT
  
The due dates for Forms NYS-45 and NYS-45-ATT are as follows:
  
Quarter Due Date [*]
Jan - Mar Apr 30
Apr - Jun Jul 31
Jul - Sep Oct 31
Oct - Dec Jan 31
  
[*] When the actual due date falls on a Saturday, Sunday or legal holiday, New York State Tax Law permits you to file on the next business day.
  
Form NYS-45-X
 
Form NYS-45-X may be filed anytime after an NYS-45 has been filed.  If your amendment results in an overpayment, the overpayment will only be refunded.
 

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Last Modified: April 14, 2009