Withholding tax forms 2023–2024 - current period
Changes to withholding tax and wage reporting take effect March 2025
The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. Beginning March 2025, these improvements will affect the way you file. For detailed information, see Significant changes coming to withholding tax and wage reporting.
We’re updating our website, publications, and other content to reflect the coming changes. To stay up to date, check back frequently or subscribe to Withholding tax emails.
Important information regarding scheduling withholding tax payments and e-filing first-quarter 2025 returns
Due to the upcoming changes to withholding tax and wage reporting, you cannot currently schedule payments for dates after March 20, 2025, or electronically file first-quarter 2025 returns. When our changes are live, you will be able to resume scheduling payments and begin electronically filing first-quarter NYS-45 returns.
If you need to report you permanently ceased paying wages subject to withholding prior to March 20, 2025, you must submit a paper Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
| Form number | Instructions | Form title |
|---|---|---|
| IT-2104 (Fill-in) (2025) | IT-2104 (Instructions) | Employee's Withholding Allowance Certificate |
| IT-2104-E (Fill-in) (2025) | Instructions on form | Certificate of Exemption from Withholding |
| IT-2104-IND (Fill-in) | Instructions on form | New York State Certificate of Exemption from Withholding (Native Americans) |
| IT-2104-MS (Fill-in) | Instructions on form | New York State Withholding Exemption Certificate for Military Service Personnel |
| IT-2104-P (Fill-in) | Instructions on form | Annuitant's Request for Income Tax Withholding |
| IT-2104-SNY (Fill-in) (2025) | Instructions on form | Certificate of Exemption from Withholding for START-UP NY Program |
| IT-2104.1 (Fill-in) | Instructions on form | New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax |
| NYS-1 (Fill-in) | NYS-1-I (Instructions) | Return of Tax Withheld |
| NYS-45 (1/19) (Fill-in) | NYS-45-I (1/21) (Instructions) | Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (for calendar quarters beginning on or after January 1, 2019) |
| NYS-45-ATT (1/19) (Fill-in) | NYS-45-I (1/21) (Instructions) | Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment (for calendar quarters beginning on or after January 1, 2019) |
| NYS-45-X (1/19) (Fill-in) | NYS-45-X-I (1/19) (Instructions) | Amended Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (for calendar quarters beginning on or after January 1, 2019) |
| NYS-50 | Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax |
| NYS-50-T-NYS (1/23) | New York State withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York State withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| NYS-50-T-NYC (1/18) | New York City resident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for New York City resident withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2018. |
| NYS-50-T-Y (1/23) | Yonkers resident and nonresident withholding tax tables and methods. This publication contains the wage bracket tables and exact calculation method for Yonkers withholding. The tax tables and methods have been revised for payrolls made on or after January 1, 2023. |
| Form number | Instructions | Form title |
|---|---|---|
| NYS-100 | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting |
| NYS-100A | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Agricultural Employment |
| NYS-100G | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Governmental Entities |
| NYS-100IT | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Indian Tribes |
| NYS-100N | Instructions on form | New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Nonprofit Organizations |
| NYS-209 | Instructions on form | Instructions for Electronic Media Reporting of Employees Hired or Rehired |
| TR-150.5 | Not applicable | Important Filing Reminders for Forms NYS-45 and NYS-45-ATT (for calendar quarters beginning on or after January 1, 2019) |
| TR-150.6 | Not applicable | Important Filing Reminders for Forms NYS-45 and NYS-45-ATT (for calendar quarters beginning before January 1, 2019) |
Other information