New York Announces Major Changes for Withholding Tax, Wage Reporting Coming in 2025

The New York Department of Taxation and Finance (DTF) has announced that changes will be coming to withholding tax and wage reporting forms and the online Web File services. The changes will impact employers on the filings due in March 2025. The DTF is streamlining the forms and filing processes to make filing easier for employers.

Form No Longer Filed in Separate Parts

The first three parts of Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return are Part A – Unemployment insurance (UI) information; Part B – Withholding tax (WT) information; and Part C – Quarterly employee/payee wage reporting and withholding information. Currently, these three parts can be filed separately. Beginning with filings due in March 2025, the three parts must be filed together as a single return. Also, if employers are required to report “wages” and “other wages,” both must be submitted together on one return.

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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.