PUB-120
(01/25)
The information presented is current as of this publication's print date.
Visit our Web site at www.tax.ny.gov for up-to-date information.
New York State Federal/State Employment Tax (FSET) Handbook for Software Developers
Table of Contents for Publication 120
Front Matter
Introduction
Description of New York State e‐file program
The New York State Department of Taxation and Finance (Tax Department) and New York State Department of Labor (Department of Labor), in consultation with the Tax Implementation Group for e-Commerce Requirements Standardization (TIGERS), has created the Federal/State Employment Tax (FSET) program to provide tax professionals and individual employers a single point application which allows the electronic transmission of payments and returns of New York State contributions and employment taxes.
As part of its commitment to the FSET program, the Tax Department has developed a Web Service Gateway to support electronic filing of state contribution and employment tax return information, wage reports, and payments as required. New York State requires that all software developed for this program pass a series of tests. Once approved, the software may be sold and used by Electronic Return Originators (EROs), Reporting Agents, Intermediate Service Providers, and Transmitters.
When businesses e-file their New York State Contribution and Employment Tax returns, they may also electronically pay any balance due on the electronic return with an ACH debit. The information necessary to initiate the debit must be included with the return data upon filing.
For further information, refer to the Payment Handling section in this document for instructions regarding the entry of banking information.
Transmission information:
General guidelines
Transmissions can contain multiple submissions but may contain only one type of return (Form NYS-1, Return of Tax Withheld or Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return). For example, a file may contain only a Form NYS-45 (Parts A, B, and C) or only a Form NYS-1. The file can contain a mixture of original and amended filings. Finally, a transmission may contain submissions that are a mixture of both remits and non-remits, however, there cannot be any stand-alone payments.
Once a transmission is successfully transmitted, each submission and payment will be acknowledged independently. If a submission is acknowledged as rejected, the acknowledgment will reflect the errors causing the rejection. The submission should be corrected and re-submitted. If a rejected submission includes a payment, the payment is also rejected and should be included in the re-submitted file.
Employers who are subject to both unemployment insurance contributions and withholding tax must file Form NYS-45, completing Parts A, B, and C each quarter.
Employers subject to only unemployment insurance contributions must complete Part A and Part C and enter zeros in withholding tax fields that do not apply.
Employers subject only to withholding tax must complete Part B and Part C and enter zeros in unemployment insurance fields that do not apply.
Transmission protocol
FSET returns must be transmitted to and from the New York State FSET Web Service Gateway server via the Internet using Secure Socket Layer (SSL) technology. File transmissions must use the https post method. This type of transmission provides secure data exchange by strongly encrypting the data stream in both directions according to the SSL protocol. Upon successful completion of the Certification Testing phase, a URL will be provided to post all transmissions.
The Web Service Gateway conforms to standard http protocols. For more documentation regarding the http specification in general, visit the World Wide Web Consortium at http://www.w3.org
Transmission format
The FSETV5.6 Gateway adheres to the following practices:
- All transmissions or requests to the Gateway occur in a single request-response https session.
- No cookies are placed on the users’ computers. No session tracking is required, and as a result, cookies are not needed.
- Only one XML file may be transmitted per session. To enforce this rule, the Gateway does not allow MIME, DIME, or MTOM attachments for FSETV5.6 transmissions. If MIME attachment headers occur in the transmission, the Web Service Gateway will reject the return.
New York State contribution and employment tax forms supported in FSET
| Main forms | |
|---|---|
| NYS-1 | Return of Tax Withheld-Payment Return |
| NYS-45 | Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return |
Filing requirements, penalties, and due dates
For a detailed explanation of all due dates, penalties, employer rights, requirements, and responsibilities refer to Form NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.
Contact information (access to additional important information at these sites)
FSET specific information:
Email New York State FSET at NYSTAXFSET@tax.ny.gov
For more information on TIGERS, visit www.statemef.com
General information for New York State Department of Tax and Finance/Withholding and Wage Reporting:
Visit www.tax.ny.gov (search: withholding)
Withholding Tax Information Center: 518-485-6654
To order forms and instructions visit: Withholding tax forms 2023–2024 - current period
Assistance is available for those who are deaf, DeafBlind, hard of hearing, or have a speech disability. For more information, dial 7-1-1 for the New York Relay Service.
General information for Unemployment Insurance:
Visit www.labor.ny.gov.
Employer Hot Line: 1-888-899-8810
Department of Labor list of important telephone numbers, visit https://dol.ny.gov/contact-information-employers.
Software development
FSET schema version number
The current Schema Version Number supported by the NYS FSET program is 5.6.
Schemas and specifications
To obtain the New York State FSET Handbook for software developers, a listing of the current error codes, field definitions and rules, download schema, and all current updates,
visit www.tax.ny.gov (search: FSET).
Acceptable values
Acceptable values as defined in the New York State FSET Field Definitions and Rules spreadsheet are:
| ALPHA | ||
|---|---|---|
| ASCII values 65 <-> 90 | == | A <-> Z |
| ASCII values 97 <-> 122 | == | a <-> z |
| NUMERIC | ||
|---|---|---|
| ASCII values 48 <-> 57 | == | 0 <-> 9 |
| SPECIAL CHARACTERS | ||
|---|---|---|
| ASCII values 32 <-> 47 | == | space ! " # $ % & ' ( ) * + , - . / |
| ASCII values 58 <-> 64 | == | : ; < = > ? @ |
| ASCII values 91 <-> 96 | == | [ \ ] ^ _ ` |
| ASCII values 123 <-> 126 | == | { | } ~ |
Guidelines for address entries
The schema allows 35 characters for address line 1 and line 2. However, the Tax Department address line 1 and line 2 each have a 30-character limit. The Tax Department uses <AddressLine1Txt> as the primary address line, and <AddressLine2Txt> to capture any address data overflow from <AddressLine1Txt>. The address overflow should not simply cut off at character position 30 and overflow the remaining characters to <AddressLine2Txt>. The overflow data must be a logical unit. For example, overflow APT 5A instead of APT on one line and 5A on another.
Example 1: — Street address greater than 30 characters and can fit in one line per the schema definition, but not for NYSDTF. Capture must be in two lines for NYSDTF.
6789 INTERNATIONAL BLVD UNIT 2765 (33 characters)
NYSDTF address:
<AddressLine1Txt>6789 INTERNATIONAL BLVD
<AddressLine2Txt>UNIT 2765
Example 2: – Street address greater than 35 characters and does not fit into one line per the schema definition. Capture must be in two lines for NYSDTF and logically split.
211212 SUBDIVISION DRIVE BOULEVARD SUITE 157 (44 characters)
NYSDTF address fields:
<AddressLine1Txt>211212 SUBDIVISION DRIVE BLVD
<AddressLine2Txt>SUITE 157
Example 3: — Street address less than 30 characters can fit into one line; allowed to capture it on one line or two lines for NYSDTF.
1234 BROADWAY APT 5A
NYSDTF address fields:
<AddressLine1Txt>1234 BROADWAY APT 5A (on one line) or
<AddressLine1Txt>1234 BROADWAY
<AddressLine2Txt>APT 5A (on two lines)
Enrollment
All participants will need to have an Online Services account to register. To register and create an account, visit www.tax.ny.gov or call the Online Services-Technical help line at 518-485-7884 if you have any questions.
Once registered, email NYSTAXFSET@tax.ny.gov to request account access to the FSET Web Services Gateway. The email must contain the following information:
- Company name
- Company EIN
- ETIN/EFIN
- Contact name for certification
- Contact name for post certification
- Phone number
- Email address
- Software name
- Software version
The Tax Department will contact you with further information and next steps.
Certification testing
Certification is the process by which those who develop FSET web/e-file software obtain access credentials to participate in the FSET Web Services Gateway. To certify, you must email the Tax Department FSET mailbox, to receive a series of test cases. These must be submitted to verify the functionality and compatibility of your software with the department’s systems. When the tests are completed and the correct results are received, you will be notified that you have been certified for FSET with the Tax Department and the Department of Labor.
Post certification testing
Testing is not limited to a particular time of the year. New York State will engage with software providers to test software that has been changed after the software provider has secured initial certification.
Maintenance times:
- Monday through Saturday: Services may be unavailable from 4 a.m. to 6 a.m. Eastern Time
- Sundays: Services may be unavailable from 9 p.m. to 10 p.m. Eastern Time
All authorized software developers’ responsibilities
- Allow re-transmission of rejected and subsequently corrected returns.
- Correct any software errors identified during production.
- Provide the software ID and name within each transmission.
- Adhere to the guidelines for ACH debit payment settlement dates.
- Enter the name of the person completing the return and certify to the Tax Department and the Department of Labor that the data is true, correct, and complete.
- Software must validate submissions against the appropriate schema prior to transmission without exception. This applies to both production and test submissions.
Compliance requirements
- Immediately notify the Tax Department of any software errors as they are identified during the filing season.
- Immediately correct software errors identified by the Tax Department, or you, and distribute updates of your software packages to your users. You must supply the Tax Department with the specific resolution and date when the software fix is released.
- New York State must approve and review outward communications regarding software errors and resolutions prior to distribution to your clients.
Note: Failure to comply may result in suspension from the program.
- Ensure that your tax professional software supports the printing of Form TR-579-WT, New York State E-File Signature Authorization for Forms NYS-1 and NYS-45.
- Ensure that your software supports electronic payment options and any electronic funds withdrawal information.
- Ensure that your software supports the printing of the tax return and all supporting forms for New York State so that if the return cannot be e-filed, the filer can sign and mail the printed return to the Tax Department.
- Retransmit rejected returns that have been corrected.
- Present the appropriate e-file signature certification language to the filer.
- Support state efforts in fraud detection.
Note: The Tax Department reserves the right to require software developers to retest at any time.
Confidentiality guidelines, rules, and the consequences of violation
Developers must conform to all Tax Department and Department of Labor privacy requirements. For more information on the privacy requirements:
Visit www.tax.ny.gov (search: privacy policy)
Department of Labor privacy policy: https://dol.ny.gov/privacy-policy
Send submission
Software vendors and developers will have authorization to access the FSET Web Service Gateway with the purpose to send submissions (as part of a transmission) for a specific set of returns. The requesting system will provide a “SendSubmissionsRequest” message in the Simple Object Access Protocol (SOAP) body containing the count and a list of unique submission IDs and a single zip file attachment containing the submissions.
Once the send submission request is received the NYS FSET Web Service Gateway returns a SOAP-like formatted (ACK1) acknowledgment in the same HTTPS session response stream. This will confirm that the system successfully received your transmission, but it will not provide details whether the individual submissions are accepted or rejected at the time. More information on this can be found in the Acknowledgement system and reject codes section.
NYS-1 send submission example
<soapenv:Envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/
xmlns:stat=http://www.statemef.com/StateGatewayService>
<soapenv:Header>
<wsse:Security soapenv:mustUnderstand="1"
xmlns:wsse=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd
xmlns:wsseutil=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd>
<wsse:UsernameToken wsseutil:Id="uuid-token">
<wsse:Username>username</wsse:Username>
<wsse:Password Type=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-username-token-profile-1.0#PasswordText>password</wsse:Password>
</wsse:UsernameToken>
</wsse:Security>
<stat:StateHeader
xmlns:stat=http://www.statemef.com/StateGatewayService
xmlns=http://www.statemef.com/StateGatewayService
xmlns:xsd=http://www.w3.org/2001/XMLSchema
xmlns:xsi=http://www.w3.org/2001/XMLSchema-instance>
<Action>SendSubmission</Action>
<Timestamp>2024-11-20T09:00:05-05:00</Timestamp>
<ETIN>etin</ETIN>
<EFIN>efin</EFIN>
<TestIndicator>C</TestIndicator>
<MessageID>TransmissionIDHere</MessageID>
</stat:StateHeader>
</soapenv:Header>
<soapenv:Body>
<stat:SendSubmissionsRequest>
<stat:SubmissionDataList>
<stat:Count>1</stat:Count>
<stat:SubmissionData>
<stat:SubmissionId>SubmissionIDHere</stat:SubmissionId>
<stat:ElectronicPostmark>2024-11-07T08:00:05-05:00</stat:ElectronicPostmark>
<stat:Category>FSET</stat:Category>
<stat:TypeReturn>StateWH</stat:TypeReturn>
<stat:SchemaVersion>FSETV5.6</stat:SchemaVersion>
</stat:SubmissionData>
</stat:SubmissionDataList>
<stat:SubmissionsAttachmentMTOM>
<xop:Include href=cid:zipfilename.zip xmlns:xop=http://www.w3.org/2004/08/xop/include></xop:Include>
</stat:SubmissionsAttachmentMTOM>
</stat:SendSubmissionsRequest>
</soapenv:Body>
</soapenv:Envelope>
NYS-45 send submission example
<soapenv:Envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/
xmlns:stat=http://www.statemef.com/StateGatewayService>
<soapenv:Header>
<wsse:Security soapenv:mustUnderstand="1"
xmlns:wsse=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd
xmlns:wsseutil=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd>
<wsse:UsernameToken wsseutil:Id="uuid-token">
<wsse:Username>username</wsse:Username>
<wsse:Password Type=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-username-token-profile-1.0#PasswordText>password</wsse:Password>
</wsse:UsernameToken>
</wsse:Security>
<stat:StateHeader
xmlns:stat=http://www.statemef.com/StateGatewayService
xmlns=http://www.statemef.com/StateGatewayService
xmlns:xsd=http://www.w3.org/2001/XMLSchema
xmlns:xsi=http://www.w3.org/2001/XMLSchema-instance>
<Action>SendSubmission</Action>
<Timestamp>2024-11-20T09:00:05-05:00</Timestamp>
<ETIN>etin</ETIN>
<EFIN>efin</EFIN>
<TestIndicator>C</TestIndicator>
<MessageID>TransmissionIDHere</MessageID>
</stat:StateHeader>
</soapenv:Header>
<soapenv:Body>
<stat:SendSubmissionsRequest>
<stat:SubmissionDataList>
<stat:Count>1</stat:Count>
<stat:SubmissionData>
<stat:SubmissionId>SubmissionIDHere</stat:SubmissionId>
<stat:ElectronicPostmark>2024-11-07T08:00:05-05:00</stat:ElectronicPostmark>
<stat:Category>FSET</stat:Category>
<stat:TypeReturn>StateCombined</stat:TypeReturn>
<stat:SchemaVersion>FSETV5.6</stat:SchemaVersion>
</stat:SubmissionData>
</stat:SubmissionDataList>
<stat:SubmissionsAttachmentMTOM>
<xop:Include href=cid:zipfilename.zip xmlns:xop=http://www.w3.org/2004/08/xop/include></xop:Include>
</stat:SubmissionsAttachmentMTOM>
</stat:SendSubmissionsRequest>
</soapenv:Body>
</soapenv:Envelope>
Acknowledgement system and reject codes
Acknowledgement and reject codes
New York State FSET Web Service Gateway will return an acknowledgment message (ACK1) for each transmission that is received. The Gateway performs schema validation of the SOAP message envelope immediately upon receipt of a transmission. If any errors are encountered at the SOAP message envelope level, the Gateway rejects the entire transmission and returns an error. If there are no errors at the SOAP message level, the Gateway then validates each submission and provides an acknowledgement message for each individual submission (ACK2). If a submission is rejected, then an error message and reject code will be provided within the ACK2. For more information, see Acknowledgement and reject codes in Appendix.
Acknowledgement one (ACK1) transmission receipt
When the New York State FSET Web Service Gateway receives a transmission successfully, it returns a SOAP-like formatted ACK1 in the HTTPS session response stream. The acknowledgement serves as an official receipt for the file and provides a receipt timestamp. Several pieces of information are echoed back to the transmitter for tracking purposes. The ACK1 can be used to certify the transmission time after the submissions have been accepted by internal processing. The transmitter should never assume that a transmission has been successfully received by the Gateway until an ACK1 has been returned. Receipt of ACK1 is proof of a successful transmission. The ACK1 does not validate any of the information contained in the file or the submissions themselves, nor does it provide any assurances that they have been accepted.
ACK1 example SOAP message response
<soapenv:Envelope xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/"> <soapenv:Header> <StateHeader xmlns="http://www.statemef.com/StateGatewayService"> <MessageID>TransmissionIDHere<;/MessageID> <RelatesTo>TransmissionIDHere<;/RelatesTo> <Action>SendSubmission<;/Action> <Timestamp/>2013-03-01T12:48:37.640-05:00<;/Timestamp> <TestIndicator>P<;/TestIndicator> </StateHeader> </soapenv:Header> <soapenv:Body> <SendSubmissionsResponse xmlns="http://www.statemef.com/StateGatewayService"> <SubmissionReceiptList> <Count>1</Count> <SubmissionReceipt> <SubmissionId>SubmissionIDHere</SubmissionId> <Timestamp>2013-03-01T12:48:37.640-05:00</Timestamp> </SubmissionReceipt> </SubmissionReceiptList> </SendSubmissionsResponse> </soapenv:Body> </soapenv:Envelope>
Acknowledgement two (ACK2)
Submission acknowledgements will be ready for retrieval as soon as they are generated. These acknowledgments contain the return filing status and any applicable errors for the return if needed.
The acknowledgment can be requested in the following ways:
- Submission ID
- Transmission ID
- EFIN/ETIN
ACK2 getAcks example
<soapenv:Envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/ xmlns:stat=http://www.statemef.com/StateGatewayService>
<soapenv:Header>
<wsse:Security soapenv:mustUnderstand="1"
xmlns:wsse=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd
xmlns:wsseutil=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd>
<wsse:UsernameToken wsseutil:Id="uuid-token">
<wsse:Username>username</wsse:Username>
<wsse:Password Type=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-username-token-profile-1.0#PasswordText>password</wsse:Password>
</wsse:UsernameToken>
</wsse:Security>
<stat:StateHeader>
<stat:MessageID>TransmissionIDHere</stat:MessageID>
<stat:Action>GetAcks</stat:Action>
<stat:Timestamp>2024-12-03T15:00:05-05:00</stat:Timestamp>
<stat:ETIN>etin</stat:ETIN>
<stat:EFIN>efin</stat:EFIN>
<stat:TestIndicator>C</stat:TestIndicator>
<stat:AppSysID>?</stat:AppSysID>
</stat:StateHeader>
</soapenv:Header>
<soapenv:Body>
<stat:GetAcksRequest>
<stat:SubmissionIdList>
<stat:Count>1</stat:Count>
<!--1 or more repetitions:-->
<stat:SubmissionId>SubmissionIDHere</stat:SubmissionId>
</stat:SubmissionIdList>
</stat:GetAcksRequest>
</soapenv:Body>
</soapenv:Envelope>
ACK2 GetAcksByMsgID Example
<soapenv:Envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/ xmlns:stat=http://www.statemef.com/StateGatewayService>
<soapenv:Header>
<wsse:Security soapenv:mustUnderstand="1"
xmlns:wsse=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd
xmlns:wsseutil=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd>
<wsse:UsernameToken wsseutil:Id="uuid-token">
<wsse:Username>username</wsse:Username>
<wsse:Password Type=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-username-token-profile-1.0#PasswordText>password</wsse:Password>
</wsse:UsernameToken>
</wsse:Security>
<stat:StateHeader>
<stat:MessageID>TransmissionIDHere</stat:MessageID>
<stat:Action>GetAcksByMsgID</stat:Action>
<stat:Timestamp>2024-12-03T16:00:05-05:00</stat:Timestamp>
<stat:ETIN>etin</stat:ETIN>
<stat:EFIN>efin</stat:EFIN>
<stat:TestIndicator>C</stat:TestIndicator>
</stat:StateHeader>
</soapenv:Header>
<soapenv:Body>
<stat:GetAcksByMsgIDRequest>
<stat:MessageID>TransmissionIDHere</stat:MessageID>
</stat:GetAcksByMsgIDRequest>
</soapenv:Body>
</soapenv:Envelope>
ACK2 getNewAcks example
<soapenv:Envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/ xmlns:stat=http://www.statemef.com/StateGatewayService>
<soapenv:Header>
<wsse:Security soapenv:mustUnderstand="1"
xmlns:wsse=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd
xmlns:wsseutil=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd>
<wsse:UsernameToken wsseutil:Id="uuid-token">
<wsse:Username>username</wsse:Username>
<wsse:Password Type=http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-username-token-profile-1.0#PasswordText>password</wsse:Password>
</wsse:UsernameToken>
</wsse:Security>
<stat:StateHeader>
<stat:MessageID>TransmissionIDHere</stat:MessageID>
<stat:Action>GetNewAcks</stat:Action>
<stat:Timestamp>2024-12-03T16:00:05-05:00</stat:Timestamp>
<stat:ETIN>etin</stat:ETIN>
<stat:EFIN>efin</stat:EFIN>
<stat:TestIndicator>C</stat:TestIndicator>
</stat:StateHeader>
</soapenv:Header>
<soapenv:Body>
<stat:GetNewAcksRequest>
<stat:MaxResults>5</stat:MaxResults>
<stat:Category>FSET</stat:Category>
</stat:GetNewAcksRequest>
</soapenv:Body>
</soapenv:Envelope>
ACK2 example (NYS‐1) SOAP accepted message response
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<AckTransmission xmlns="http://www.irs.gov/efile">
<TransmissionHeader recordCount="1">
<Jurisdiction></Jurisdiction>
<TransmissionId>TransmissionIDHere</TransmissionId>
<Timestamp></Timestamp>
<Transmitter>
<ETIN>etin</ETIN>
</Transmitter>
<ProcessType>P</ProcessType>
<AgentIdentifier></AgentIdentifier>
<ReportingAgentSignature></ReportingAgentSignature>
<AckAddress></AckAddress>
</TransmissionHeader>
<Acknowledgement validatingSchemaVersion="FSETV5.6" submissionVersion="">
<SubmissionId>10261320130236000583</SubmissionId>
<EFIN>efin</EFIN>
<Jurisdiction></Jurisdiction>
<SubmissionType>StateWH</SubmissionType>
<SubmissionCategory>FSET</SubmissionCategory>
<AcceptanceStatus>A</AcceptanceStatus>
<ContainedAlerts>false</ContainedAlerts>
<StatusDate>2013-01-23</StatusDate>
<CompletedValidation>true</CompletedValidation>
</Acknowledgement>
</AckTransmission>
ACK2 example (NYS‐45) accepted SOAP message response
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<AckTransmission xmlns="http://www.irs.gov/efile">
<TransmissionHeader recordCount="1">
<Jurisdiction></Jurisdiction>
<TransmissionId>TransmissionIDhere</TransmissionId>
<Timestamp></Timestamp>
<Transmitter>
<ETIN>etin</ETIN>
</Transmitter>
<ProcessType>P</ProcessType>
<AgentIdentifier></AgentIdentifier>
<ReportingAgentSignature></ReportingAgentSignature>
<AckAddress></AckAddress>
</TransmissionHeader>
<Acknowledgement validatingSchemaVersion="FSETV5.6" submissionVersion="">
<SubmissionId>SubmissionIDHere</SubmissionId>
<EFIN>efin</EFIN>
<Jurisdiction></Jurisdiction>
<SubmissionType>StateWH</SubmissionType>
<SubmissionCategory>FSET</SubmissionCategory>
<AcceptanceStatus>A</AcceptanceStatus>
<ContainedAlerts>false</ContainedAlerts>
<StatusDate>2013-02-27</StatusDate>
<TaxPeriodEndDate>2013-01-31T00:00:00.000-05:00</TaxPeriodEndDate>
<CompletedValidation>true</CompletedValidation>
</Acknowledgement>
</AckTransmission>
ACK2 example (NYS‐1) rejected SOAP message response
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<AckTransmission xmlns="http://www.irs.gov/efile">
<TransmissionHeader recordCount="1">
<Jurisdiction></Jurisdiction>
<TransmissionId>TransmissionIDHere</TransmissionId>
<Timestamp></Timestamp>
<Transmitter>
<ETIN>etin</ETIN>
</Transmitter>
<ProcessType>P</ProcessType>
<AgentIdentifier></AgentIdentifier>
<ReportingAgentSignature></ReportingAgentSignature>
<AckAddress></AckAddress>
</TransmissionHeader>
<Acknowledgement validatingSchemaVersion="FSETV5.6" submissionVersion="">
<SubmissionId>SubmissionIDHere</SubmissionId>
<EFIN>efin</EFIN>
<Jurisdiction></Jurisdiction>
<SubmissionCategory>FSET</SubmissionCategory>
<AcceptanceStatus>R</AcceptanceStatus>
<ContainedAlerts>false</ContainedAlerts>
<StatusDate>2013-02-28</StatusDate>
<CompletedValidation>false</CompletedValidation>
<ErrorList errorCount="2">
<Error errorId="1">
<XPath>/ReturnState/ReturnHeaderState/Filer/StateEIN</XPath>
<ErrorMessage>EIN (Withholding Identification number) Must be a minimum of 9 digits and a maximum of 11 digits. Numeric only.</ErrorMessage>
<RuleNumber>4.26</RuleNumber>
<DataValue>115340574ggg</DataValue>
</Error>
<Error errorId="2">
<XPath>/ReturnState/ReturnHeaderState/DueDate</XPath>
<ErrorMessage>NYS-1 Due Date cannot be an earlier than the Liability Period End Date and cannot be more than 5 days past the Liability Period End Date.</ErrorMessage>
<RuleNumber>3.19</RuleNumber>
<DataValue>2013-01-16</DataValue>
</Error>
</ErrorList>
</Acknowledgement>
</AckTransmission>
Perfection Period for Rejected Submissions
New York State will allow a perfection period for rejected submissions. This applies only to the Form NYS-45 return. If a timely transmitted electronic return is received by the Tax Department and the Department of Labor and subsequently rejected, then a seven-calendar day perfection period is granted to correct that return for electronic re-transmission. When a previously rejected electronic return is accepted by New York State within the seven-day perfection period, it will be deemed to have been received on the date of the first rejection.
Note: To take advantage of the perfection period, the software must supply the original submission ID with the resubmitted return. If this is more than your first attempt, then the original submission ID is still needed to keep perfection period applicable. Any resubmitted return that does not have the original submission ID will not be considered timely and will be subject to any penalties deemed applicable.
Postmark/receipt date
The timestamp data supplied under the “ReturnState/ReturnHeaderState/InternetProtocol/IPTimestamp" field from the original submission is the postmark date. This postmark date will be used to determine the perfection period and the timeliness of previously rejected submissions.
Note: In order to ensure the accuracy of the timeliness calculation, the IPTimestamp will need to be provided in Eastern Standard Time format as YYYY-MM-DDTHH:MM:SS-05:00.
Disaster relief
As a result of a natural disaster or other emergency, the Governor may grant the extension of filing or payment deadlines for impacted employers. Software should support the ability to request disaster relief under the "ReturnState/ReturnHeader/DisasterRelief" field. For information regarding disaster relief, employers should see Important notices or visit www.tax.ny.gov (search: disaster).
Processing delays
The Tax Department will make every effort to process an e-filed return once it is received. There are two pending status messages that will be given in the event a requested transmission status is delayed. They are the following:
- “This request cannot be acknowledged at this time-the transmission is still in process”.
- “System currently unavailable- try again later”
Payment handling and acceptance
Paying a balance due
Employers electing to electronically file Forms NYS-45 and NYS-1 may also electronically pay the balance due with an ACH debit. The information necessary to initiate the ACH debit must be included with the submission data when the return is filed. Partially paid or unpaid liabilities on an e-filed return will be billed when the return is processed. There is no paper voucher option for e-filed returns.
Routing transit number and bank account number may not be changed once a return has been transmitted and accepted. To ensure the debit is processed by the financial institution, your software must stress to employers the importance of supplying correct banking information. We do not reject or notify the filer if the ACH payment is returned, dishonored, or if the bank could not debit the account. If no follow up is done, the filers may receive a bill at a later date, which will include applicable penalties and interest.
International ACH Transaction (IAT) indicator (incorporated in software)
New York State does not support International ACH Transactions (IAT). Software developers are required to determine if payments are IATs.
If the software user is making an ACH payment, the software developer must incorporate a question to ask the user “Will the funds for this payment come from an account outside the United States?”
If the user indicates that the payment is an IAT, the user should be notified that electronic filing will not be allowed unless accompanying payments are drawn from a U.S. bank.
ACH debit block (incorporated in software)
Debit block services protect your bank accounts from unauthorized electronic charges. The block (or filter) provides stringent control over electronic transactions posted to bank accounts. Your bank will only process authorized transactions.
Check with your bank before setting up a debit payment. If you have a debit block on your bank account, you must provide the information below to your bank so it can process your payment(s).
If you don’t provide this information, your bank could reject the payment. In this case, you may receive a bill from the Tax Department or the Department of Labor, or both for the amount due, including penalty and interest.
You must provide the authorization information below for each type of payment you make:
| Payment type | Provide this company ID and name to your bank |
|---|---|
| Withholding tax (NYS-45 and NYS-1) | 1658538475 WITHHOLDING TAX-NYS DTF |
| Unemployment Insurance Contributions (NYS-45) | 1658559984 Unemplymt Insrc – NYS DTF |
ACH debit settlement date guidelines
Software developers are required to have the following guidelines presented in their software to not allow a payment settlement date:
- earlier than the submission date, or
- later than the due date if the filing is on or before the due date, or
- both.
Requirements for tax professionals
Signature requirements for tax professionals
This option includes the display of certification language and creation of a paper signature Form TR- 579-WT, New York State E-File Signature Authorization for Forms NYS-1 and
NYS-45 (See Appendix). This form must be printed and prepared by the paid preparer and be signed by both the employer and the paid preparer. It will apply to every e-filed NYS-1 and NYS-45 return for the year for which it is filed.
In addition, the certification language must include a checkbox which the paid preparer must check, certifying that the language has been read and agreed to by the preparer. The software must not pre-populate the checkbox; it must be checked by the filer since it acts as part of the electronic signature for the return. By checking the box, the preparer is certifying the language has been read and agreed to.
Declaration for tax professionals
Paid Preparer/ERO Certification and Signature
I certify that I have a valid New York State E‐File Signature Authorization for Calendar Year YYYY (Form TR‐579‐WT), authorizing me to sign and file contribution and employment tax returns on behalf of the company. I further certify that all information provided on the return is true, correct, and complete to the best of my knowledge and belief, and that I have provided a copy of this return to the company.
If financial institution account information has been provided on the return, I certify that the company has agreed to payment of the amount(s) indicated as due by electronic funds withdrawal(s), that the company has authorized the New York State Tax Department and its designated financial agents to initiate an electronic funds withdrawal(s) from the indicated account(s), and that the designated financial institution(s) is authorized to debit the entry to the company’s account(s). I understand and agree that the employer may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days prior to the payment date.
By checking the box shown below, I understand and agree that I am electronically signing and filing return.
< I have read the certification above and agree.
The law allows the New York State Tax Department to charge a $50 fee when an electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the Tax Department, then the Tax Department will not charge the $50 fee. If your payment is returned, we will send a separate bill for $50 for each payment that is dishonored.
Requirements for Self‐Filers
Signature Requirements for Self‐Filers Using Commercial Software
This option includes the certification language that must be displayed to the self-filer for Forms NYS-1 and NYS-45. The certification language must include a checkbox (as shown below) which the self-filer must check to allow the return to be electronically transmitted to New York State. The software must not pre-populate the checkbox; it must be checked by the filer since it is part of the electronic signature for the return. By checking the box, the self-filer is certifying the language has been read and agreed to.
Declaration for Self‐Filer Using Commercial Software
I declare, under penalty of perjury, that I have examined the information on this New York State electronic contribution and employment tax return (hereafter, “return”), including any accompanying schedules, attachments, and statements, and certify that this electronic return is true, correct, and complete.
If an amount owed on this return is being paid by electronic funds withdrawal, I authorize the New York State Tax Department and/or New York State Department of Labor and its designated financial agents to initiate an electronic funds withdrawal(s) from the indicated account(s), and I authorize the financial institution to debit the entry to the account(s). I understand and agree that I may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days prior to the payment date.
By entering my name and checking the box shown below, I declare that I am an authorized employee/officer of the company, that I am authorized to sign and file this electronic return on behalf of the company and am in fact signing and filing this return.
____________________
Enter Name
< I have read the certification above and agree.
The law allows the New York State Tax Department to charge a $50 fee when an electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the Tax Department, then the Tax Department will not charge the $50 fee. If your payment is returned, we will send a separate bill for $50 for each payment that is dishonored.
Appendix
For information on the following, see Federal State Employment Tax (FSET) information for software developers:
Foreign country codes
ISO country code: https://www.iso.org/iso-3166-country-codes.html
Acknowledgement and reject codes
For the complete list of error codes visit: http://www.tax.ny.gov/bus/efile/fset_info.htm
Business rules and edits
Visit: http://www.tax.ny.gov/bus/efile/fset_info.htm
Form TR‐579‐WT, New York State E‐File Signature Authorization for Forms NYS‐ 1 and NYS‐45