New York Plans Changes to Withholding Returns for Tax Year 2025

Changes to New York’s quarterly withholding and unemployment tax return, including the ability to file amended returns online, are planned to launch in March 2025, the state’s Department of Taxation and Finance said.

All three parts of Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, will have to be filed together once the changes take effect, the department said on its website. Part A reports unemployment tax, Part B reports income tax withheld, and Part C reports wages and withholding for individual employees. Both “wages” and “other wages,” as defined on the form, will also be ...