The New York Department of Taxation and Finance reminds employers that effective first quarter 2019, withholding tax information per employee must be reported on a quarterly basis, not annually on the fourth-quarter wage report. Also, the amounts to be reported are those applicable to the quarter being reported, not cumulative amounts for the year. (Department tax professional newsletter, 10-25-2019.)

After reviewing first and second-quarter 2019 wage reporting filings on Form NYS-45,Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, the Department noticed that some filings reflect cumulative amounts for gross wages and tax withheld (columns d and e), rather than the amount applicable to the quarter being reported.

Beginning on or after January 1, 2019:

• Employers must complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees paid during the quarter being reporting. The total amount for all employees in column e should equal the amount reported on Form NYS-45, Part B, line 15, for the same quarter.
• The penalty for failing to complete Part C, columns d and e, was amended to allow imposition on a quarterly basis.

For more information, see EY Payroll Newsflashes

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EY Payroll News Flash