New York recently released the new and improved version of NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return). The updated form must be used for all quarterly starting on or after March 1, 2025. The updated form reflects significant changes to New York’s withholding requirements that were implemented in March 2025. Under the new reporting regimen, all parts of NYS-45 must be reported contemporaneously. See here for more details on the recent withholding changes, including changes to the electronic filing methods available.
While the form retains its core sections – Part A, B, and C – each section has undergone significant changes to reflect the retirement of companion Forms NYS-45-X and NYS-45-ATT. Due to the retirement of NYS-45-X, Parts A and B of NYS-45 include new fields and calculations to support amendments. Due to the retirement of NYS-45-ATT for payers with more than five employees/payees, Part C includes new reconciliation fields and multiple Part C sheets may be filed to report more than five employees/payees. Finally, New York also now requires payers to report withholding for New York State, New York City, and Yonkers separately for each employee/payee. Several updates have been made to Part B and C to facilitate this new requirement.
New York’s updated Form NYS-45 can be found here.
New York’s updated NYS-45 Instructions can be found here.
