Form Nys-1-I - Instruction - Return Of Tax Withheld printable pdf download

New York State Department of Taxation and Finance

NYS-1-I

Instructions for Form NYS-1

(1/05)

Return of Tax Withheld

precedes the previous calendar year, you must file Form NYS-1 and

General information

remit the tax you withheld within three business days following the

Form NYS-1, Return of Tax Withheld , is used to remit to New York State

payroll that caused the total accumulated tax withheld to equal or

the personal income taxes that you have withheld from your employees’

exceed $700. If you were required to withhold less than $15,000 during

wages or from certain other payments (for example, pensions). Under

that year, you must file Form NYS-1 and remit the tax withheld within

the state and city tax laws, an employer must withhold taxes from

five business days.

wages paid to employees in accordance with prepared tax tables or

If you are a higher education organization (according to 20 NYCRR

other approved methods. No unemployment insurance contributions

2396.2(f)) or a health care provider (according to 20 NYCRR 2396.2(j)),

can be remitted with Form NYS-1.

you are eligible to file Form NYS-1 and remit the tax withheld within five

See Publications NYS-50, Employer’s Guide to Unemployment

business days of the payroll in which the tax withheld equals or

Insurance, Wage Reporting, and Withholding Tax, and NYS-50-T,

exceeds $700, regardless of the amounts withheld in prior years.

New York State , City of New York, and City of Yonkers Withholding Tax

The Tax Department will notify you of any change to your filing due

Tables and Methods , for more information.

date (three or five business days after the payroll) based on our record

The employer is not relieved of the obligation to withhold even if an

of your total tax withheld.

employee pays tax on wages directly with an estimated income tax

New employers will be permitted to file within five business days until

payment voucher (or in any other manner).

notified otherwise by the Tax Department.

Obtaining forms

Final return

You will be issued Forms NYS-1 preprinted with your identification

number and name. The use of preprinted returns facilitates accurate

If you permanently discontinue your business or permanently cease

processing and crediting of your account.

paying wages, you must indicate on the last Form NYS-1 you file that it

is the final return by entering the date of the final payroll in item B. In

If you have not received your preprinted Form NYS-1 returns, or the

addition, you must file a final Form NYS-45 within 30 days of the date of

returns have been lost or damaged, you should obtain official

the final payroll. You must complete columns a, b, c, d, and e of Part C

preprinted Form NYS-1 returns by calling 1 800 462-8100. The call is

on your final Form NYS-45 or Form NYS-45-ATT, Quarterly Combined

toll free from anywhere in the U.S. and Canada. If you are unable to

Withholding, Wage Reporting and Unemployment Insurance Return -

Attachment (see the instructions for Form NYS-45).

numbers 1 800 225-5829 or (518) 485-6800 (from areas outside the

U.S. and outside Canada). The general taxpayer assistance numbers

Change of business information

are available if you need information on any tax, including withholding

If there has been a change in your withholding tax mailing address,

tax. You can also obtain forms from the Tax Department’s Web site

mark an X in the address change box on the front of Form NYS-1 and

at or from our fax-on-demand system by calling

enter the new address in the space provided on the back of the form.

1 800 748-3676.

See Indicate address change or new employer on the back page of

Failure to obtain Form NYS-1 will not be deemed reasonable cause for

these instructions.

failure to file and pay tax withheld.

If there have been changes to other business information (for example,

Filing requirements

business name, identification number, telephone number, etc.), you

must complete and submit Form DTF-95, Business Tax Account

Every employer paying wages must file a return and pay the New York

Update . To change only your physical or paid preparer address, you

State, city of New York, and city of Yonkers taxes required to be

may file Form DTF-96, Report of Address Change for Business Tax

withheld. A payer of certain other payments (for example, pensions) will

Accounts . See Obtaining forms above if you need a form.

be subject to the same remitting and reporting requirements as

employers if the payee has requested withholding for New York State,

Specific instructions

New York City, or Yonkers income tax by filing Form IT-2104-P,

Annuitant’s Request for Income Tax Withholding. The period covered by

Use preprinted Forms NYS-1, and verify your identification number and

each return must correspond to each liability period as defined by your

legal name. If you need additional preprinted forms, see Obtaining

payroll schedule and amounts withheld.

forms above. However, if you are unable to obtain the authorized

If you are required to withhold $700 or more during a calendar quarter,

preprinted forms timely, and you use a form that is not preprinted

(Form NYS-1-MN), enter your federal employer identification number

you must use Form NYS-1. If you are required to withhold less than

(EIN) (with NYS suffix, if any), your assigned check digit (the single

$700 during a calendar quarter, you do not need to file Form NYS-1;

you should remit taxes required to be withheld with Form NYS-45,

digit that follows your identification number), and legal name in the

spaces provided.

Quarterly Combined Withholding, Wage Reporting and Unemployment

Insurance Return (see the instructions for Form NYS-45).

You may notice that Form NYS-1 is designed to let the Tax Department

use the latest scanning and image-processing equipment; please file an

Filing frequency

original form, not a photocopy. To facilitate accurate scanning of your

You must file Form NYS-1 and remit the total tax withheld after each

Form NYS-1, please print or type in black ink all X marks and money

payroll that causes the total accumulated tax required to be withheld to

amounts in the spaces provided. Entries made with pencil are not

equal or exceed $700. If you have more than one payroll within a

acceptable. Please write your numbers like this:

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.

Item A

Enter the month, day, and year (MMDDYY) of the last payroll for the

If you have filed at least once during the calendar quarter, and have an

time period being reported on this Form NYS-1. This should be the

unremitted balance of tax withheld that is less than $700 after the last

actual date on which the payroll was made to your employees.

payroll of the quarter, you may remit this amount with your

Form NYS-45 instead of with Form NYS-1 (see the instructions for

Item B

Form NYS-45).

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

When returns are due

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

Filing due dates are based on amounts withheld in prior years. If you

(MMDDYY) of the last payroll from which tax was withheld. You must

were required to withhold $15,000 or more for the calendar year that

also file a final Form NYS-45 within 30 days of this date. See Final

return, above.

Form Nys-1-I - Instruction - Return Of Tax Withheld

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