If you need to report you permanently ceased paying wages subject to withholding prior to March 20, 2025, you must submit a paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
All employers required to withhold tax from wages must file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, each calendar quarter. If you withhold less than $700 during a calendar quarter, remit taxes withheld with your quarterly return, Form NYS-45.
You can learn about filing and paying New York State personal income tax, business tax, and tax warrant. You can also request tax forms and get refund information. State tax forms are also available at some public libraries. Visit the Department of Taxation and Finance website.
NYS, NYC, and Yonkers Non-Residence Certificate (IT-2104.1) Use to determine your tax withholding allocations if you work in NYS, NYC, or Yonkers but are not a resident of NYS.
To receive your New York Withholding Identification Number, you must file the New York State Employer Registration for Unemployment Insurance, Withholding and Wage Reporting Form (Form NYS 100) if you haven't already done so. The form can be filed online through New York Business Express.
The state and the city withholding allowance certificate is the form IT-2104 and is filed with the New York State (NYS) Department of Taxation and Finance. The marital status and number of allowances you claim on these certificates determines the amount of income taxes that are withheld from your wages.
Form NYC-210, Claim for New York City School Tax Credit.
Complete Form IT-2104 each year and file it with your employer if the number of allowances you may claim is different from federal Form W-4 or Page 2 Page 2 of 8 IT-2104 (2022) has changed. Common reasons for completing a new Form IT-2104 each year include the following: You started a new job.
Allowances: A withholding allowance is an exemption that lowers the amount of income tax your employer must deduct from your paycheck.
Form NYS-45 is much like the state's version of federal form 941 for quarterly reporting of tax and income withholding, except the NYS version also adds information for unemployment insurance.