Form NYS-1

Filer Type	Due Date
5 Day Filers [1]: Filers required to withhold less than $15,000 during such year	Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]
3 Days Filers [1]: Filers required to withhold $15,000 or more for the calendar year preceding the previous calendar year	Within 3 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]
Higher Educational Organizations (pursuant to 20 NYCRR 2396.2(f)) or Health Care Providers (pursuant to 20 NYCRR 2396.2(j))	Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700 [2]

[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.

[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.

Forms NYS-45 and NYS-45-ATT

The due dates for Forms NYS-45 and NYS-45-ATT are as follows:

Quarter		Due Date [*] 
Jan - Mar		Apr 30 
Apr - Jun		Jul 31 
Jul - Sep		Oct 31 
Oct - Dec		Jan 31

[*] 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.

Form NYS-45-X

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.