| Form | Web File | Web Upload | Magnetic Media | PrompTax | Paper Forms |
| NYS-1 | XX | XX | XX | XX | |
| NYS-45 | XX | XX | XX | ||
| NYS-45-ATT | XX | XX | |||
| NYS45-X | XX |
Employers can Web File the NYS-1, Return of Tax Withheld, and pay the balance due electronically from a bank account through our Online Services. You must create an account before you can Web File.
For filing instructions, refer to NYS-1-I.
Employers can Web File the NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return through our Online Services. You must create an Online Services account before you can Web File. You can pay amounts owed with a direct debit from your bank account.
If you have up to 250 employees, use NYS-45 Web File to enter your unemployment insurance, withholding tax, and wage reporting information.
If you have more than 250 employees, you can only use NYS-45 Web File to report withholding tax and unemployment insurance. You must use the Wage Reporting Internet Upload or a paper return to report employee wages.
To amend your NYS-45, you must file the paper Form NYS-45X, Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. You cannot amend your NYS-45 online. For filing instructions, refer to NYS-45-I, Instructions for Form NYS-45.
Contact the Withholding Tax Information Center for technical assistance.
NYS-1, Return of Tax Withheld
- Tax preparers or payroll services can file information for multiple employers using the NYS-1 Internet Upload. (You must create an Online Services account before you can upload your information.) For formatting instructions, refer to Publication 66, Reporting for NYS-1 Information on Magnetic Media. Contact the Withholding Tax Information Center for technical assistance.
NYS-45 ATT Wage Reporting
- Use the NYS-45 ATT Wage Reporting Web Upload to file original or amended quarterly wage reporting data. For filing instructions, refer to Wage Reporting Web Upload – Magnetic Media File Format. Contact the Withholding Tax Information Center for technical assistance.
NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
Payroll services with at least 50 employers can volunteer to file on magnetic media with prior approval from the department. For filing instructions, refer to Publication 72, Reporting Form NYS-45 Information on Magnetic Media. Contact the Withholding Tax Information Center for technical assistance.
Withholding tax filers can volunteer to participate in the PrompTax program. Withholding tax filers whose aggregate tax withheld for the previous tax year, as reported on Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Returns, was $100,000 or more must enroll in the program.
Contact the Tax Department’s EFT Helpline at 1 (800) 251-2000, 24 hours a day, seven days a week for answers to your enrollment questions, assistance with the Web site, or for more information.
To download paper forms, visit our Forms and Instructions page.