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1Q19 New York NYS-45/NYS-45ATT Changes
Effective for calendar quarters beginning on or after January 1, 2019:
· You must complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees.
· The penalty for failing to complete Part C, columns d and e, was amended to allow imposition on a quarterly basis.
Prior to this change, you are only required to complete Part C, columns d and e:
· annually, or
· on the last return for the calendar year.
Instructions
Beginning with your first quarter return for 2019 (due date April 30, 2019)
You must report for each quarter the amount of gross wages and tax withheld in:
· columns d and e of your NYS-45 Part C or NYS-45 ATT return; or
· fields available in the Wage Reporting Upload (NYS-45-ATT) application.
The amounts you report are only applicable to the amounts you paid and withheld for the quarter you’re reporting for.
Note: If you do not report wages in column c (do not pay UI Remuneration), and only report annual amounts for Gross Wages and Tax Withheld in columns d and e, you must now file quarterly if payments are made quarterly. This includes withholding on pension and annuity payments you made throughout the year.
Beginning with your fourth quarter return for 2019 (due January 31, 2020)
The fourth quarter is no longer a cumulative total for the year. The fourth quarter amounts you report are only applicable to the amounts you paid and withheld in the fourth quarter.
For tax year 2018 returns and prior
Continue to report cumulative annual amounts for gross wages and tax withheld (columns d and e) on your fourth quarter return.
· You must complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees.
· The penalty for failing to complete Part C, columns d and e, was amended to allow imposition on a quarterly basis.
Prior to this change, you are only required to complete Part C, columns d and e:
· annually, or
· on the last return for the calendar year.
Instructions
Beginning with your first quarter return for 2019 (due date April 30, 2019)
You must report for each quarter the amount of gross wages and tax withheld in:
· columns d and e of your NYS-45 Part C or NYS-45 ATT return; or
· fields available in the Wage Reporting Upload (NYS-45-ATT) application.
The amounts you report are only applicable to the amounts you paid and withheld for the quarter you’re reporting for.
Note: If you do not report wages in column c (do not pay UI Remuneration), and only report annual amounts for Gross Wages and Tax Withheld in columns d and e, you must now file quarterly if payments are made quarterly. This includes withholding on pension and annuity payments you made throughout the year.
Beginning with your fourth quarter return for 2019 (due January 31, 2020)
The fourth quarter is no longer a cumulative total for the year. The fourth quarter amounts you report are only applicable to the amounts you paid and withheld in the fourth quarter.
For tax year 2018 returns and prior
Continue to report cumulative annual amounts for gross wages and tax withheld (columns d and e) on your fourth quarter return.
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