Instructions For Form Nys-1 - Return Of Tax Withheld (Page 2 of 2) in pdf

NYS-1-I (6/97) (back)

Item B

Corrections to the amounts on lines 1 through 3 that do not alter line 4

should not be made as an additional payment, but should be reﬂected on

If you have permanently ceased paying wages (you no longer pay wages

lines 1 through 3 of the Form NYS-4 ﬁled for the quarter.

or the business no longer exists), enter the month, day and year

(MMDDYY) of the last payroll from which tax was withheld. See Final

To correct liabilities that were both underreported and underpaid:

Return, on the front of these instructions.

–Complete item A with the payroll information as it was reported on the

originally ﬁled Form NYS-1. Place an X in the item C checkbox to indicate

Item C

that you are making an additional payment. Enter on lines 1 through 4 only

You may make additional payments with Form NYS-1, Return of Tax

the additional amounts you have determined to be due. For example, if

Withheld. If you determine that you have underreported and underpaid

you had originally reported $100 in New York State tax withheld, $20 in city

your tax liabilities, or only partially paid the tax on a Form NYS-1 ﬁled for

of New York tax withheld and $0 in city of Yonkers tax withheld, and have

the current quarter, an additional payment should be made to avoid further

now determined that $50 was actually withheld for the city of New York,

accruing of interest and penalty charges. See the Additional Payment

enter $30 (the amount underreported) on lines 2, 4, and 6. Do not make

section below.

entries on lines 1, 3, and 5.

To correct liabilities that were underpaid:

Paid Preparer and Payroll Service

–Complete item A with the payroll information as it was reported on the

If your return is being completed by a paid preparer, the paid preparer

originally ﬁled Form NYS-1. Place an X in the item C checkbox to indicate

information, including signature, must be entered on the back of your

that you are making an additional payment. In this instance, there is no

return.

change in liability; therefore, lines 1 through 5 should be left blank. Enter

the amount of additional payment on line 6.

If you are using a payroll service, the payroll service name and EIN must

be entered on the back of your return.

If you have to make any corrections to amounts withheld or additional

payments after the Quarterly Combined Withholding and Wage Reporting

Signature

Return for the quarter has been ﬁled, you must ﬁle a Form NYS-4-X,

Amended Quarterly Combined Withholding and Wage Reporting Return,

Your return must be signed and dated by the ofﬁcer or employee

and an amended Form NYS-4-ATT, if required (see the instructions for the

responsible for the ﬁling of withholding tax returns and payment of

form or forms that you are amending).

withholding tax. Print or type that person’s name and telephone number in

the entry area near the signature.

Avoid Common Errors

Check Box for Address Change or New

Please try to avoid the following common errors.

Employer

1. Three or ﬁve business day due date – Employers notiﬁed to ﬁle within

three business days (including those who ﬁled a Form PR-595, Request for

Check the box on the front of your return if you are changing your

Filing Date Redetermination) must continue to ﬁle within three business

withholding tax address. Enter, on the back of your return, the new address

days until notiﬁed by the Tax Department of a redetermination.

to which you want your withholding tax returns and notices sent.

2. Last payroll date – Enter in box A the date the payroll was actually

New Employers: If you are a new employer, enter the address to which

paid to your employees, not the date of the last day of the payroll period.

you want your withholding tax returns and notices sent on the back of the

ﬁrst Form NYS-1 you ﬁle, and check the address change/new employer

3. Permanently ceased paying wages date – No entry should be made

box located below the signature area on the front of the return.

in box B unless you have permanently ceased paying wages (i.e., gone

out of business or no longer have employees to whom you pay wages).

Lines 1 through 4

Seasonal employers should not complete item B when they are temporarily

ceasing wage payments due to the seasonal nature of their businesses.

Enter the amount of taxes withheld on lines 1 through 3 and enter the total

on line 4. If you withheld taxes on wages for New York State, New York

4. Total tax withheld – Some employers have been erroneously entering

City and/or Yonkers, you must enter the amounts withheld for the state and

their total tax withheld on line 3 (City of Yonkers tax withheld) instead of

for each city separately on the appropriate lines. If you withheld tax from

line 4 (Total withheld). The returns processing system adds lines 1 through

annuity, pension, retirement or individual retirement account payments or

3 to determine total liability and these employers appear underpaid. Enter

from certain gambling winnings, the amount withheld must be included in

the amount of tax withheld for New York State, New York City and Yonkers

the amounts entered on lines 1 through 4. The amounts entered must

on lines 1 through 3 and the total tax withheld on line 4.

equal the total amounts withheld from all payrolls being reported on your

return.

Privacy Notiﬁcation

The right of the Commissioner of Taxation and Finance and the Department of Taxation and Finance

Line 5

to collect and maintain personal information, including mandatory disclosure of social security

numbers in the manner required by tax regulations, instructions and forms, is found in Articles 22,

If you are claiming a credit, enter the amount of credit being used on your

26, 26-A, 26-B, 30, 30-A and 30-B of the Tax Law, Article 2-E of the General City Law and 42 USC

return on line 5. A credit can be used only if it is established by an

405(c)(2)(C)(i).

overpayment (line 9) applied to next quarter (9b checked) on Form NYS-4,

The Tax Department will use this information primarily to determine and administer tax liabilities due

Quarterly Combined Withholding and Wage Reporting Return, ﬁled for the

the state and city of New York and the city of Yonkers. We will also use this information for certain

preceding quarter, or if it is established by an overpayment on a

tax offset and exchange of tax information programs authorized by law, and for any other purpose

Form NYS-1 ﬁled for the current calendar quarter.

authorized by law.

Information concerning quarterly wages paid to employees and identiﬁed by unique random

Line 6

identifying code numbers to preserve the privacy of the employees’ names and social security

numbers will be provided to certain state agencies for research purposes to evaluate the

Subtract credit claimed on line 5 from the total withheld on line 4, and

effectiveness of certain employment and training programs.

enter the result on line 6. Make your check or money order payable to NYS

Income Tax for this amount.

Failure to provide the required information may result in civil or criminal penalties, or both, under the

Tax Law.

Additional Payment

This information will be maintained by the Director of the Registration and Data Services Bureau,

Form NYS-1 may also be used to correct an underreported and/or

NYS Tax Department, Building 8 Room 905, W A Harriman Campus, Albany NY 12227; telephone

underpaid condition before the ﬁling of the quarterly combined return.

1 800 225-5829. From areas outside the U.S. and Canada, call (518) 485-6800.

Instructions For Form Nys-1 - Return Of Tax Withheld Page 2

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