NYSDA Publications

DOTAF Issues Employer Guidance on Scheduling Withholding Payments and First Quarter 2025 Returns

Jan 23, 2025

Per the notice below, the New York State Department of Taxation and Finance (DOTAF) has issued guidance for employers on scheduling withholding payments and filing first quarter 2025 employment tax forms.

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Scheduling withholding tax payments and e-filing first-quarter 2025 returns

The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications.  Due to these upcoming improvements:

  • you cannot currently schedule payments for dates after March 20, 2025; and
  • you cannot currently electronically file first-quarter 2025 Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.

If you need to report you permanently ceased paying wages subject to withholding prior to March 20, 2025, you must submit a paper Form NYS-45.  When our improvements are live, you will be able to resume scheduling payments and begin electronically filing first-quarter NYS-45 returns.  To stay up to date, subscribe to Withholding tax.

Want more information about the upcoming changes?

For detailed information about the upcoming improvements, see Significant changes coming to withholding tax and wage reporting.