Important April 30th Deadline For NYS Businesses - R&G Brenner

April 17 has come and gone, and New Yorkers have filed their returns, or at least filed for an extension. But for many New York businesses, April 30 is another key date.

The New York State Department of Taxation and Finance is reminding businesses to file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, by April 30, for the period running from Jan. 1 to March 31 of this year.

According to the instructions for the form:

• Employers who are subject to both unemployment insurance contributions and withholding tax must complete Parts A, B, and C each quarter.
• Employers subject only to unemployment insurance contributions must complete Part A and Part C, columns a, b, and c.
• Employers subject only to withholding tax must complete Part B for each quarter and Part C, columns a, b, d, and e, on the final quarterly return filed for the calendar year.