Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 31
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52NYS-50 (1/14) Page 31 of 52
Under the Servicemembers Civil Relief Act (SCRA), as amended by
If you are required to withhold $700 or more during a calendar quarter,
the Military Spouses Residency Relief Act, an employee may be exempt
you must use Form NYS-1, Return of Tax Withheld, to remit the
from New York State income tax (and New York City and Yonkers
accumulated tax withheld of $700 or more to the Tax Department. If you
personal income tax, if applicable) on their wages if: (1) the employee’s
are required to withhold less than $700 during a calendar quarter, you
spouse is a member of the armed forces present in New York in
should remit the total tax withheld with your Form NYS-45, Quarterly
compliance with military orders; (2) the employee is present in New
Combined Withholding, Wage Reporting, and Unemployment Insurance
York solely to be with their spouse; and (3) the employee is domiciled in
Return, filed with the Tax Department for that calendar quarter. For more
another state.
detailed information, see the instructions for Forms NYS-1 and NYS-45.
If an employee qualifies for exemption from withholding, he or she must
Payment filing frequency
complete and give Form IT-2104-E to his or her employer, certifying the
You must file Form NYS-1 and remit the total tax withheld after each
employee’s exemption under the provisions of section 671(a)(3) of the
payroll or distribution that causes the total accumulated tax required to
Tax Law, or under the SCRA.
be withheld to equal or exceed $700. If you have more than one payroll
Employees must file Form IT-2104-E annually if they wish to
within a week (Sunday through Saturday), you are not required to
continue the exemption. Under certain circumstances, the exemption
file until after the last payroll in the week. However, when a calendar
from withholding is required to be revoked by the employer or employee.
quarter ends between payrolls paid within a week, any accumulated
These conditions are listed on Form IT-2104-E.
tax required to be withheld of at least $700 must be remitted with
Form NYS-1 after the last payroll in the quarter.
If an employee who claims exemption on Form IT-2104-E usually earns
more than $200 per week, you must send to the Tax Department a
If you have filed at least once during the calendar quarter, and have an
copy of the Form IT-2104-E certificate along with a copy of any written
unremitted balance of tax withheld that is less than $700 after the last
statement received from the employee that supports the claims made on
payroll of the quarter, you may remit this amount with your quarterly
the certificate. See part T, Submitting certificates to the Tax Department,
return Form NYS-45 instead of with a Form NYS-1 (see the instructions
below.
for Form NYS-45).
Note: A federal Form W-4, that claims exemption from withholding for
When returns are due
federal purposes, is not valid for exemption from withholding of New
York State, New York City, or Yonkers withholding tax.
Form NYS-1 filing due dates are based on amounts withheld in
prior years. If you were required to withhold $15,000 or more for the
T. Submitting certificates to the Tax Department
calendar year that precedes the previous calendar year, you must file
Form NYS-1 and remit the tax you withheld within three business days
If an employee claims more than 14 allowances, you are required to
following the payroll that caused the total accumulated tax withheld to
send a copy of that employee’s Form IT-2104 to the Tax Department.
equal or exceed $700. If you were required to withhold less than $15,000
Also, if an employee who claims exemption from withholding on
during such year, you must file Form NYS-1 and remit the tax withheld
Form IT-2104-E usually earns more than $200 per week, you must
within five business days.
send in a copy of that employee’s Form IT-2104-E. Send a copy of the
employee’s Form IT-2104 or Form IT-2104-E to: NYS Tax Department,
If you are a higher education organization or a health care provider (as
Income Tax Audit Administrator, Withholding Certificate Coordinator,
defined in Tax Law section 9), you are eligible to file Form NYS-1 and
W A Harriman Campus, Albany NY 12227-0125.
remit the tax withheld within five business days of the payroll in which
the tax withheld equals or exceeds $700, regardless of the previous
The Tax Department will review these certificates and notify you of any
amounts withheld.
adjustments that must be made to either the filing status or number of
withholding allowances permitted, or both. Any Withholding Allowance
The Tax Department will notify you of any change to your filing due
Adjustment Notice issued by the Tax Department regarding an
date (three or five business days after the payroll) based on our record
employee’s New York State (and New York City or Yonkers, if applicable)
of your total tax withheld.
withholding must be used as the basis for withholding and cannot be
New employers will be permitted to file and make payment of taxes
changed without written notice from the Tax Department.
withheld within five business days until notified otherwise by the Tax
If you receive a Withholding Allowance Adjustment Notice for
Department.
an employee and the employee then wishes to complete a new
When the due date falls on a Saturday, Sunday, or legal holiday (see
Form IT-2104 or Form IT-2104-E, claiming a different filing status or
page 37), you are permitted to file on the next business day.
a number of allowances higher than the adjustment notice allows, do
not accept the new form or make any changes. Instruct the employee
Form NYS-45 is due the last day of the month following the end of the
to forward the new Form IT-2104 or IT-2104-E, along with a statement
quarter as follows:
explaining why the new allowances should be accepted, and a copy
of the original Withholding Allowance Adjustment Notice to the above
Quarter
Due date
address. The Tax Department will determine whether to accept the
January 1 to March 31
April 30
new certificate and will notify you in writing if you can accept the new
Form IT-2104 or IT-2104-E.
April 1 to June 30
July 31
Due dates for sending new certificates received from employees
July 1 to September 30
October 31
claiming more than 14 allowances, or claiming exemption from
October 1 to December 31
January 31
withholding where earnings are more than $200 per week, are as
follows:
When the due date falls on a Saturday, Sunday, or legal holiday (see
Quarter
Due date
page 37), you are permitted to file on the next business day.
January through March
April 30
If you permanently cease paying wages, a final Form NYS-45 must be
April through June
July 31
filed within 30 days of the date on which you permanently ceased paying
wages.
July through September
October 31
Note: There are no provisions in New York State Tax Law for extensions
October through December
January 31
of time to file withholding tax information.
U. Payment of New York State, New York City,
Mergers, acquisitions, and successor information
and Yonkers taxes withheld
If you are closing your New York business or if your out-of-state
company will no longer conduct business in New York, you must file
Filing requirements
a final Form NYS-45, if you had employees and have ceased paying
wages. You must file your final return within 30 days of the date you
Every employer paying wages or other payments subject to income tax
ceased paying wages. In completing your final Form NYS-45, you must
withholding must file a return and pay the New York State, New York
City, and Yonkers taxes required to be withheld.
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