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PAYROLL TAXES |
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| Filer Type |
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Due Date |
| 3 Days Filers [1]: |
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Filers required to withhold $15,000 or more for the calendar year preceding the previous calendar year |
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Within three business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2] |
| 5 Day Filers [1]: |
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Filers required to withhold less than $15,000 during such year |
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Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2] |
| Higher Educational Organizations |
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(pursuant to 20 NYCRR 2396.2(f)) or Health Care Providers (pursuant to 20 NYCRR 2396.2(j)) |
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Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2] |
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| [1] The Tax Department will notify you of any change to your filing due date (three or five business days after the payroll) based on our record of your total tax withheld. New employers will be permitted to file within five business days until notified otherwise by the Tax Department. |
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| [2]You must file Form NYS-1 and remit the total tax withheld after each payroll that causes the total accumulated tax required to be withheld to equal or exceed $700. If you have more than one payroll within a week (Sunday through Saturday), you are not required to file until after the last payroll in the week. However, when a calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter. |
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| Forms NYS-45, NYS-45-ATT and NYS-45-CC |
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| The due dates for Forms NYS-45, NYS-45-ATT and NYS-45-CC are as follows: |
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| Quarter |
Due Date [*] |
| Jan - Mar |
Apr 30 |
| Apr - Jun |
Jul 31 |
| Jul - Sep |
Oct 31 |
| Oct - Dec |
Jan 31 [**] |
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| [*] When the actual due date falls on a Saturday, Sunday or legal holiday, New York State Tax Law permits you to file on the next business day. |
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| [**] The Employee Wage and Tax Information is due February 28. To file using the February 28 due date, this information must be filed on an NYS-45-ATT separate from the fourth quarter NYS-45 which is due Jan 31. Construction employers opting to file their Employee Wage and Tax Information using the February 28 due date may also file their NYS-45-CC using the February 28 due date. |
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| Form NYS-45-X |
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| Form NYS-45-X may be filed anytime after an NYS-45 has been filed. If your amendment results in an overpayment, the overpayment will only be refunded. |
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Thomas McGovern, M.B.A.
Chief Executive Officer
Call me personally at 718 558-5532

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Business insurance NYC, Income Tax Preparation, Incorporate your business, open a new business, business start ups
 Advantage Brokerage, Inc
NYC Business Insurance 164-03 89th Ave Ste. 1-C Jamaica, New York 11432
New York City Business Insurance
8845 164th St, Jamaica NY 11432
Queens County, New York City, N.Y.C. Phone: (718) 558-5532
advantagetax1@yahoo.com
New Location openning in Brooklyn, NY
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