New York Updates Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information

The New York Department of Taxation and Finance recently updated their Publication 69, Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information. This publication provides information on regulations and requirements for filing withholding tax information on a quarterly basis, including specifications for electronic transmittals.

Updated from a downloadable publication to a web page, there are a few changes to Publication 69 which are as follows:

  • Filing Requirements: Effective January 1, 2019, employers/payers must report total UI remuneration, gross, federal wages or distribution subject to withholding, and total New York State, New York City, and Yonkers tax withheld each calendar quarter for each employee/payee paid during the quarter of reporting.
    • For TY 2018 and prior, only UI remuneration paid to each employee was reported each calendar quarter. The 4^th^ quarter return (or the return covering the period in which the employer permanently ceases to pay wages) was used to report the cumulative total of gross federal wages or distribution subject to withholding and total NYS, NYC, and Yonkers tax withheld.
  • Money Amounts: UI remuneration paid in the reported quarter must include wages that are subject to Article 18 of the Labor Law. These wages are the basis for claims for unemployment insurance benefits in NYS.
    • “UI remuneration” replaces “gross wages paid this quarter” in that sentence.
  • Money Amounts: gross federal wages or distribution subject to withholding removes the reference to Box 1 of Form W-2, and defines it as “the amount of wages that are subject to withholding tax”.
  • Record Specifications – 1W:
    • Location 45-58: renamed “UI Remuneration paid this quarter” (formerly “Gross wages paid this quarter”).
    • Location 60-73: renamed “Gross federal wages or distribution subject to withholding” (formerly “Annual gross wages subject to withholding”).
    • Location 75-88: renamed “Total NYS, NYC & Yonkers tax withheld” (formerly “Total tax withheld”).
  • The same changes made to Record 1W were made in Record 1T.

To review this information in its entirety, please visit the NYS Department of Taxation and Finance website by clicking here.

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Author

Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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