New York recently updated the webpage it maintains for upcoming changes to its withholding requirements. By March 2025, New York intends to significantly overhaul its withholding and wage reporting requirements. The following updates were observed:
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For NYS quarterly reporting, Publication 72.5 has not yet been released but is expected to be released soon. This publication will replace Publication 72, Electronic Reporting of Form NYS-45 Information, and Publication 911, Electronic Reporting of Quarterly Wage and Withholding Tax Information Based on Federal Formats.
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Publication NYS-50 has been released.
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Publication 66, Electronic Reporting of Form NYS-1 Information has been updated for 2025 and is now available.
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FSET Publication 120, NYS Federal/State Employment Tax (FSET) Handbook for Software Developers has been updated and is now available.
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Instructions for Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return have been updated.
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Instructions for Form NYS-1, Return of Tax Withheld and Form NYS-1 have been updated.
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The page reiterates that Form NYS-45-ATT, Form NYS-45-X, and Publications 69, 72, and 911 are being retired.
The most up to date information on New York’s upcoming withholding changes can be found here.
