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New York · Form NYS-45

New York fourth quarter withholding return with the annual wage totals

File the fourth quarter Form NYS-45 with the Department of Taxation and Finance by January 31, with the annual wage and withholding totals in Part C, and keep withholding payments on the schedule the Department assigned.

When: By January 31 each year.
Agency: New York State Department of Taxation and Finance
Form: Form NYS-45
Applies to: Every company with employees in New York, with 1 or more employees.
Source: www.tax.ny.gov, read October 22, 2026

Jay explains

New York has no separate annual reconciliation form. The fourth quarter NYS-45, due January 31, carries each employee's annual wage and withholding totals and closes the year. Withholding payments during the year follow the schedule set by the employer's size, as often as within three business days of each payday. A payroll provider files it.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

January 31, 2027
January 31, 2028

A payroll provider normally prepares and files this. Obligare shows it anyway, marked as the provider's, because the company stays liable if it is missed.

Also in New York

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