Changes to Form NYS-45
Starting with quarters ending March 31, 2025 and later, taxes withheld from employees’ compensation must be separately reported on Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. On Part C, taxpayers are now required to separately report New York State, New York City and Yonkers tax withheld for each employee, instead of showing a combined tota...