The New York State Department of Taxation and Finance issued a publication providing guidance on electronic reporting of Form NYS-45, the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. The publication details specifications, formats, quarterly due dates, and layouts for submitting the form electronically through the department’s website. [N.Y. State Dep’t of Tax’n & Fin., Publ’n No. 72-5, 02/01/25]
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