The New York State Department of Taxation and Finance today reminded employers required to withhold and remit payroll taxes on behalf of their employees that the deadline to file a completed Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, is Monday, May 1.

Employers must electronically file Form NYS-45 using one of three approved electronic filing methods:

• Web File;
• Web upload; or
• Federal/State Employment Taxes (FSET) compatible software. 

Employers can Web File using the Tax Department’s Online Services.

Filers subject to the Metropolitan Commuter Transportation Mobility Tax must also file Form MTA-305, Employer’s Quarterly Metropolitan Commuter Transportation Mobility Tax Return, by May 1. Employers whose payroll expense is $312,500 or less during the quarter aren’t required to file Form MTA-305.

For more information

Electronic filing mandate

Metropolitan commuter transportation mobility tax