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Intuit
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New York Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MTA-305 (Filing and Payment) WH Employer's Quarterly Metropolitan Transit Tax Form
Effective Date
Form Name
Employer's Quarterly Metropolitan Transit Tax Form
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No
NYS-1 (Payment) WH Return of Tax Withheld Payment Coupon
Effective Date
Form Name
Return of Tax Withheld Payment Coupon
Filing Frequency
3 Day Filers 5 Day Filers
Filing Due Dates
3 Days Filers: Within three business days following the payroll period. 5 Day Filers: Within 5 business days following the payroll period.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Efile Print and Mail
Payment Methods-DIY
Epay Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
NYS-45 (Filing) WH/UI Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return
Effective Date
Form Name
Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Efile Print and Mail
Payment Methods-DIY
Epay Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
NYS-45-ATT (Filing) WH/UI Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return - Attachment
Effective Date
Form Name
Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return - Attachment
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Efile Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
New York State Department of Taxation & Finance
Vendor Payable Name
NYS Income Tax
Mailing Address
Mail your return to: NYS EMPLOYMENT CONTRIBUTIONS AND TAXES PO BOX 4119 BINGHAMTON NY 13902-4119
Phone Numbers
Business Tax Information 518-485-6654
Support Website URL
http://nystax.custhelp.com/app/ask
Agency Website URL
http://www.tax.ny.gov/bus/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare For withholding tax purposes the State of New York does not have any specific holidays that are not a Federal Holiday.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NY State Dept of Taxation and Finance WH Identification No.
QuickBooks Employer Account Number Format(s)
999999999 9 or 999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Table B - Deduction Allowance: Single = $7,400 Married = $7,950 Table C - Exemption Allowance: Single or Married = $1,000 per exemption claimed
Supplemental Rate Detail
9.62%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
NY Withholding, NYC and Yonkers

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
3 Day Filer NY Withholding, NYC and Yonkers
Effective Date
Tax Payment Name
NY Withholding, NYC and Yonkers
Frequency
3 Day Filer
Liability Accrual Period
Accrual period is not relevant to NY WH taxes. Taxes are due and paid based on an accumulated tax liability.
Due Date
Within three business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700.
Threshold Requirement
Filers required to withhold $15,000 or more for the calendar year preceding the previous calendar year.
5 Day Filer NY Withholding, NYC and Yonkers
Effective Date
Tax Payment Name
NY Withholding, NYC and Yonkers
Frequency
5 Day Filer
Liability Accrual Period
Accrual period is not relevant to New York withholding taxes. Taxes are due and paid based on an accumulated tax liability.
Due Date
Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700.
Threshold Requirement
Filers required to withhold less than $15,000 for the calendar year that precedes the previous calendar year
Quarterly NY Withholding, NYC and Yonkers
Effective Date
Tax Payment Name
NY Withholding, NYC and Yonkers
Frequency
Quarterly
Liability Accrual Period
Calender Quarter
Due Date
Due by the last day of month following the end of the quarter.
Threshold Requirement
The liability is less than $700 in the calender quarter

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
All employers must pay electronically.

Agency contact information

Effective Date
Agency Name
New York State Department of Labor
Vendor Payable Name
NYS Employment Contributions and Taxes
Mailing Address
General Employer Inquiries: Department of Labor W A Harriman Campus Building 12, Room 356 Liability and Determination Section Albany , NY 12240-0322 Employer Accounts: WA Harriman Campus Unemployment Insurance Division Employer Account Adjustment Section Albany, NY 12240-0415
Phone Numbers
Employer Accounts: 518-457-2635 General Employer Inquiries: 888-899-8810
Support Website URL
https://www.labor.ny.gov/secure/contact/form.asp?subject=19
Agency Website URL
http://www.labor.ny.gov/ui/employer.shtm

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lincoln's Birthday - (Not a banking/filing holiday) Offices are open

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NY State Dept of Labor UI Employer Registration No.
QuickBooks Employer Account Number Format(s)
9999999 9 or 99-99999 9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.525%
Maximum Rate
7.825%
New Employer Rate
3.125%

Employer Wage Base

Effective Date
Wage Base Amount
$11,400.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Subsidiary Tax
Creditable to FUTA
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
0.925%
New Employer Rate
N/A
Wage Base Amount
$11,400.00

Verification Tracking

Last Verified Date
09-24-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Reemployment Service Fund
Creditable to FUTA
No
Fixed Rate
0.075%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.075%
Wage Base Amount
$11,100.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
New York Family Leave
Surcharge Abbreviation
NY FLI
Creditable to FUTA
No
Fixed Rate
0.153%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$70,569.72

Verification Tracking

Last Verified Date
12-26-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
NY UI and Re-employment Service Fund

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly NY UI and Re-employment Service Fund
Effective Date
Tax Payment Name
NY UI and Re-employment Service Fund
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
All employers must pay electronically.

State Disability

Agency contact information

Effective Date
Agency Name
NYSIF - NY State Insurance Fund
Mailing Address
1 Watervliet Avenue Extension Albany, NY 12206
Phone Numbers
General Inquiries 1-888-875-5790
Support Website URL
https://dbl.nysif.com/contact/
Agency Website URL
https://ww3.nysif.com/Home/Employer/DBpolicyholder/AboutYourPolicy/PolicyholderResponsibilities

Agency Tax Rate Detail

Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A

Employer Wage Base

Effective Date
Wage Base Amount
$11,440.00

Employee Rates

Effective Date
Fixed Rate
0.5%

Employee Wage Base

Effective Date
Wage Base Amount
$6,240.00

Agency Local Tax Rate Detail

Local Tax Name
NY - MCTMT (Transit Tax)
Effective Date
Local Tax name
NY - MCTMT (Transit Tax)
Local Tax Purpose Detail
Collect tax to support the Metropolitan Transportation District in New York
Responsible Party
Employer
Tax Rate Detail
Uses a range of rates from a minimum rate of 0% to a maximum rate of 0.34%.
Additional Requirements
Agency-New York State Department of Taxation and Finance Vendor Payable Name-Commissioner of Taxation and Finance Phone-(518) 485-2392 Acct#-999999999 9 or 99999999999 9
NY - Yonkers City Nonresident
Effective Date
Local Tax name
NY - Yonkers City Nonresident
Local Tax Purpose Detail
Non-Resident City Withholding Tax
Responsible Party
Employee
Tax Rate Detail
Uses Table, Supplemental Rate of .50%
Additional Requirements
Agency-New York State Department of Taxation & Finance Vendor payable Name-NYS Income Tax Phone-800-972-1233 Acct#-999999999 9 or 99999999999 9
NY - City Resident
Effective Date
Local Tax name
NY - City Resident
Local Tax Purpose Detail
Resident City Withholding Tax
Responsible Party
Employee
Tax Rate Detail
Uses Table, Supplemental Rate of 4.25% Single filers with wages of $500,000 or more annually have additional $1,133.16 added to tax amount Married filers with wages of $500,000 or more annually have additional $1,127.46 added to the tax amount.
Additional Requirements
Agency-New York State Department of Taxation & Finance Vendor payable Name-NYS Income Tax Phone-800-972-1233 Acct#-999999999 9 or 99999999999 9
NY - Yonkers City Resident
Effective Date
Local Tax name
NY - Yonkers City Resident
Local Tax Purpose Detail
Resident City Withholding Tax
Responsible Party
Employee
Tax Rate Detail
Uses Table Tax Surcharge Rate is 16.75% Supplemental Rate of 1.61135%
Additional Requirements
Agency-New York State Department of Taxation & Finance Vendor payable Name-NYS Income Tax Phone-800-972-1233 Acct#-999999999 9 or 99999999999 9

Electronic Form Requirement Detail

Form ID
NYS-1
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New York Department of Taxation and Finance in order to e-file through QuickBooks.
Payment Enrollment Instructions
You do not need to enroll with New York Department of Taxation and Finance in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly with the New York Department of Taxation and Finance: Web File - Use the Web File service to file NYS-1 unless you are mandated to use PrompTax. To use Web File, you must have an online services account. To enroll for Web File: You only need to enroll once for e-file and e-pay. (1) Go to the Web File service site for information on how to create your account. (2) Store your User name and password in a secure location. You will need your user name and password every time you e-file and e-pay through the Web File site. PrompTax - If you are mandated to use PrompTax, use the PrompTax Program to file your NYS-1. To enroll in the PrompTax Program: You only need to enroll once for e-file ad e-pay. (1) Go to the PrompTax web site for information on how to enroll. (2) Store your Access code and password in a secure location. You will need your Access code and password every time you e-file and e-pay through the PrompTax Program.
NYS-45
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New York Department of Taxation and Finance in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly with the New York Department of Taxation and Finance: Use the Web File service to file NYS-45. To use Web File, you must have an online services account. To enroll for Web File: You only need to enroll once for e-file. (1) Go to the Web File service site for information on how to create your account. (2) Store your User name and password in a secure location. You will need your user name and password every time you e-file through the Web File site.
NYS-45-ATT
Effective Date
Filing Enrollment Instructions
You do not need to enroll with New York Department of Taxation and Finance in order to e-file through QuickBooks.
Login Requirements
No User ID, PIN, or password required!
Alternative Submission Process
If you are unable to submit through Intuit, you can file directly with the New York Department of Taxation and Finance: Use the Web File service to file NYS-45-ATT. To use Web File, you must have an online services account. To enroll for Web File: You only need to enroll once for e-file. (1) Go to the Web File service site for information on how to create your account. (2) Store your User name and password in a secure location. You will need your user name and password every time you e-file through the Web File site.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.businessexpress.ny.gov/app/answers/cms/a_id/3033/kw/NYS%20100
Is there a registration fee?
No
What is the name of the form to use for registration?
NYS-100 Online Employer Registration
What is the link to the form for registration?
https://www.businessexpress.ny.gov/app/answers/cms/a_id/3033/kw/NYS%20100
Additional information about the registration for this state.
Account number will be issued within 5 days of completing the online registration. We do not require a POA at sign-up because the state will only accept a POA that is signed by the Intuit Representative at the time they are working an issue, so it doesn't make sense to get one ahead of time.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.businessexpress.ny.gov/app/answers/cms/a_id/3033/kw/NYS%20100
Is there a registration fee?
No
What is the name of the form to use for registration?
NYS-100 Online Employer Registration
What is the link to the form for registration?
https://www.businessexpress.ny.gov/app/answers/cms/a_id/3033/kw/NYS%20100
Additional information about the registration for this state.
Account number will be issued within 5 days of completing the online registration. We do not require a POA at sign-up because the state will only accept a POA that is signed by the Intuit Representative at the time they are working an issue, so it doesn't make sense to get one ahead of time.

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