Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 32
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52Page 32 of 52 NYS-50 (10/11)
provide the date you ceased paying wages and whether or not you sold
If you will not employ anyone for the remainder of the calendar year and
or transferred all or part of your business and if so, to whom you sold it.
you are reporting five or fewer employees, you must: (1) complete
Form NYS-45, Part C, all columns, including d and e to report the
If you acquire all or part of an existing business, most licenses and
employees’ annual wages and withholding (as if it were the final quarter
registrations held by the previous owner cannot be transferred to
of the calendar year); or (2) report the employees’ annual wage and
you, including any federal or state identification numbers. You may
withholding totals on the Form NYS-45 filed for the last quarter of the
register for participation in the New York State withholding tax,
calendar year.
wage reporting, and unemployment insurance program online or by
completing Form NYS-100, New York State Employer Registration for
If you will not employ anyone for the remainder of the calendar year
and you are reporting more than five employees, make no entries
Unemployment Insurance, Withholding, and Wage Reporting. For more
information about online registration, or to download Form NYS-100, see
in Part C. You must (1) report all employees on Form NYS-45-ATT,
the Tax Department’s Web site.
all columns, including d and e to report the employees’ annual wages
and withholding (as if it were the final quarter of the calendar year); or
Federal audit changes
(2) report all employees’ annual wage and withholding totals on the
Form NYS-45-ATT filed for the last quarter of the calendar year.
If the IRS makes a change to an amount you are required to report
as wages, or deduct and withhold from wages for federal income tax
When you are filing your final return for the calendar year, be sure to
purposes, you must report this change to the New York State Tax
provide the “year-end” information requested, including every column of
Department within 90 days after the final federal determination of the
employee information.
change.
Overpayments and Overcollections — If a seasonal employer
If you have federal audit changes to report and you did not previously
has correctly withheld from his or her employee but has made an
file a Form NYS-45 for the period(s) covered by the federal audit, report
overpayment of withholding to New York State, or has collected and
the federal audit changes on Form NYS-45 (and Form(s) NYS-45-ATT,
paid over to New York State more than the amount required to be
if applicable). If you are reporting federal audit changes to correct
withheld from the employee’s wages, the seasonal employer may have
withholding tax or wage reporting information on a previously-filed
the overpayment refunded only. It may not be carried forward to a
Form NYS-45 or Form NYS-45-X, Amended Quarterly Combined
subsequent calendar quarter.
Withholding, Wage Reporting, and Unemployment Insurance
Return, report the federal audit changes on Form NYS-45-X (and
W. Correcting mistakes in withholding from the
Form(s) NYS-45-ATT, if applicable).
employee
You must attach a copy of the final federal determination to your
Any mistakes that result in undercollections or overcollections that
Form NYS-45 or NYS-45-X.
are not corrected by the time all of the Forms NYS-45 are filed for the
calendar year should be corrected when the employee files his or her
Employees without social security numbers
New York State personal income tax return. However, the employer may
When completing Form NYS-45 or Form NYS-45-ATT, you must use
still be responsible for any interest, penalties, or additions to tax.
the social security number shown on the employee’s or payee’s social
security card. If the employee or payee does not have a social security
Undercollections
card, he or she should apply for one by completing federal Form SS-5,
If less than the correct amount of New York State, New York City (if
Application for a Social Security Card.
applicable), and Yonkers (if applicable) income tax is deducted from any
If the employee or payee had applied for a social security card but
wage payment made to an employee, the employer is allowed to deduct
did not receive the card in time for filing, enter Applied for in Part C,
the amount of the undercollection from later wage payments made to the
column a on paper Form NYS-45 or Form NYS-45-ATT. Enter nine zeros
employee in the same calendar year.
if you are filing Form NYS-45 or Form NYS-45-ATT electronically.
However, the employer is responsible for any underpayment of New York
Ask the employee or payee to inform you of the number and name
State, New York City (if applicable), and Yonkers (if applicable) personal
as they are shown on the social security card when it is received.
income tax. Reimbursement by the employee is a matter to be resolved
Then correct your previous report by filing Form NYS-45-X or
between the employer and employee.
Form NYS-45-ATT showing the employee’s or payee’s SSN. See the
Even if the employee pays any tax due with his or her New York
instructions for Form NYS-45-X for more information.
State personal income tax return filed for the same calendar year, the
employer may still be subject to penalties, interest, and additions to tax
V. Seasonal employers
for failure to deduct and withhold. If you discover an undercollection, you
The category of seasonal employer was created to provide relief from
must make the appropriate correction indicated below.
the requirement that all employers file quarterly combined withholding,
• Undercollection discovered prior to filing Form NYS-45 for the
wage reporting and unemployment insurance returns whether or not they
same calendar quarter
have any business activity to report. The Tax Department treats seasonal
If you had previously filed Form(s) NYS-1 during the calendar quarter
employers differently from other employers. Seasonal employers do not
to pay income tax withheld and you have not yet filed Form NYS-45
have to file returns for quarters for which they have no wage reporting,
for the quarter, you must correct the underpayment by making an
withholding, and unemployment insurance obligations. However, a
additional payment with Form NYS-1 before the end of the calendar
seasonal employer must file at least one quarterly return for each
quarter (see Form NYS-1-I, Instructions for Form NYS-1); or
calendar year to maintain seasonal status.
If you did not file any Form(s) NYS-1 because you did not accumulate
There is a checkbox for seasonal employers on Form NYS-45. To alert
at least $700 in withholding (New York State, New York City, and
New York State that you will not have to file a return for one or more
Yonkers) and you have not yet filed Form NYS-45 for the quarter,
quarters during the year, you must mark an X in this box on each and
you must correct the undercollection by including the amount of the
every quarterly return (Form NYS-45) that you file. By marking this box,
undercollection as income tax withheld on lines 12 through 15 of
you are certifying that because of the seasonal nature of your business,
Form NYS-45 and remitting the total amount required to be withheld
there is at least one quarter of the calendar year in which you do not
with the quarterly return.
make any wage payments subject to both New York State income tax
• Undercollection discovered in a subsequent calendar quarter
withholding and New York State unemployment insurance contributions.
(Since wage reporting uses unemployment insurance definitions, there
If you discover an undercollection after the calendar quarter in which
would likewise be no wage reporting requirement if no unemployment
it occurred, but prior to filing Form NYS-45 for the final quarter of the
insurance liability was incurred.) Remember, you must mark the
same calendar year, you must file an amended quarterly return on
seasonal employer box on every quarterly return you file. Otherwise, the
Form NYS-45-X for the quarter in which the underpayment occurred.
Tax Department will expect a return to be filed for each quarter. If you
(For more information, see Form NYS-45-X-I, Instructions for
do not mark this box on every return filed, you will lose your seasonal
Form NYS-45-X.)
employer status and may be subject to penalties if a quarterly return is
required but not filed for any subsequent calendar quarter.
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