The New York State Department of Taxation and Finance recently published the new Publication 72.5 (Electronic Reporting of NYS-45 Information) for quarterly reporting. Beginning March 21, 2025, Publication 72.5 specifications will be used to file all three parts of NYS-45 in a combined report through NYS-45 Web Upload. The NYS-45 Web Upload is used to bulk file NYS-45 on behalf of multiple employers. To file for only one employer, filers may use NYS-45 Web File, which requires different specifications.
Publication 72.5 supersedes Publication 72, Publication 69 and Publication 911. Publication 72 contained specifications for reporting Part A and B of NYS-45. Publications 69 and 911 contained specifications for reporting Part C of NYS-45. Previously, filers had the option of filing Part C of NYS-45 separately. Under New York’s new NYS-45 reporting regime, all three parts must be reported together as a single return.
Filers that intend to file NYS-45 through Web Upload using the new Publication 72.5 specifications must engage in certification / recertification with New York. Certification/ recertification requires submitting test files for approval using the new Publication 72.5 specifications. Certification / recertification takes up to 30 days. The first NYS-45 using the new specifications will be due on April 31, 2025. Accordingly, filers should begin certification/ recertification for NYS-45 by the end of March.
New York’s Publication 72.5 may be found here.
An overview of New York’s withholding tax filing methods can be found here.
