Instructions For Form Nys-1 - Return Of Tax Withheld


New York State Department of Taxation and Finance
Instructions for Form NYS-1
Return of Tax Withheld
General Information
required to withhold less than $15,000 during such year, you must file a
return and remit the tax withheld within five business days.
Form NYS-1, Return of Tax Withheld, is used to remit to New York State
the personal income taxes that you have withheld from your employees’
wages or from certain other payments (e.g., pensions). Under the state
If you are a higher education organization (according to 20 NYCRR
and city laws, an employer must withhold taxes from wages paid to
2396.2(f)) or a health care provider (according to 20 NYCRR 2396.2(j)),
employees in accordance with prepared tax tables or other approved
you are eligible to file a return and remit the tax withheld within five
methods. See Form WT-100, New York State Guide to Withholding Tax and
business days of the payroll in which the tax withheld equals or exceeds
Wage Reporting, for more information.
$700, regardless of the previous amounts withheld.
The employer is not relieved of the obligation to withhold even if an
employee pays tax on wages directly with an estimated income tax
The Tax Department will notify you of any change to your filing due
payment voucher (or in any other manner).
date (three or five business days after the payroll) based on our record of
your total tax withheld.
Obtaining Forms
You will be issued Forms NYS-1, Return of Tax Withheld, preprinted with
New employers will be permitted to file within five business days until
your identification number and name. The use of preprinted coupons and
notified otherwise by the Tax Department.
returns facilitates accurate processing and crediting of your account.
If your preprinted return coupons have not been received, or have been
Final Return
lost or damaged, you should obtain official preprinted returns by calling our
If you permanently discontinue your business or permanently cease
Business Tax Information Center at 1 800 972-1233. The call is toll free
paying wages, you must indicate on the last return you file that it is the
from anywhere in the U.S. and Canada. If you are unable to contact us at
final return by entering the date of the final payroll in item B. In addition,
this number, use the general taxpayer assistance numbers 1 800 225-5829
you must file a final Form NYS-4, Quarterly Combined Withholding and
or (518) 485-6800 (from outside the U.S. and Canada). The general
Wage Reporting Return, within 30 days of the date on which you
taxpayer assistance numbers are available if you need information on any
permanently ceased paying wages. You must complete columns (a), (b),
tax, including withholding tax.
(c), (d) and (e) of Part B on your final Form NYS-4 or Form NYS-4-ATT
(see the instructions for Form NYS-4).
Failure to obtain a return will not be deemed reasonable cause for failure
to file and pay tax withheld.
Change of Business Information
Filing Requirements
If there has been a change in your withholding tax mailing address, check
Every employer paying wages must file a return and pay the New York
the address change box on the front of Form NYS-1 and enter the new
State, New York City and Yonkers taxes required to be withheld. The period
address in the space provided on the form. See Check Box for Address
covered by each return must correspond to each liability period as defined
Change or New Employer on the back page of these instructions.
by your payroll schedule and amounts withheld.
If you are required to withhold $700 or more during a calendar quarter, you
If there have been changes to other business information (e.g., business
must use Form NYS-1. If you are required to withhold less than $700
name, identification number, telephone number etc.), you must complete
during a calendar quarter, you need not file Form NYS-1; you should remit
and submit Form DTF-95, Change of Business Information. Certain
taxes required to be withheld with Form NYS-4, Quarterly Combined
taxpayers must file other forms prior to Form DTF-95; see Form DTF-95
Withholding and Wage Reporting Return (see the instructions for
for these special reporting requirements. To get a copy of Form DTF-95,
Form NYS-4).
see Obtaining Forms above.
Filing Frequency
Specific Instructions
You must file Form NYS-1 and remit the total tax withheld after each
Use preprinted forms, verifying your identification number and legal name;
payroll that causes the total accumulated tax required to be withheld to
if you need additional preprinted forms, see Obtaining Forms above.
equal or exceed $700. If you have more than one payroll within a week
However, if you are unable to obtain the authorized preprinted forms
(Sunday through Saturday), you are not required to file until after the
timely, and you use a form that is not preprinted, enter you federal
last payroll in the week. However, when a calendar quarter ends,
employer identification number (EIN) (with NYS suffix, if any), your
between payrolls paid within a week, any accumulated tax required to be
assigned check digit (the single digit that follows your identification
withheld of at least $700 must be remitted with Form NYS-1 after the last
number), and legal name in the spaces provided.
payroll in the quarter.
If you have filed at least once during the calendar quarter, and have an
You may notice that Form NYS-1 is designed to let us use the latest
unremitted balance of tax withheld that is less than $700 after the last
scanning and image-processing equipment; please file an original form not
payroll of the quarter, you may remit this amount with your quarterly return
a photocopy. To facilitate accurate scanning of your return, please print or
(Form NYS-4) instead of with a Form NYS-1 (see the instructions form
type in black ink all ‘‘X’’ marks and money amounts in the spaces provided.
Form NYS-4).
Please write your numbers like this:
1 2 3 4 5 6 7 8 9 0
When Returns Are Due
Filing due dates are based on amounts withheld in prior years. If you were
Item A
required to withhold $15,000 or more for the calendar year that precedes
the previous calendar year, you must file a return and remit the tax you
Enter the month, day and year (MMDDYY) of the last payroll being
withheld within three business days following the payroll that caused the
reported on this form. This should be the actual date on which the payroll
total accumulated tax withheld to equal or exceed $700. If you were
was made to your employees.


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