New York Form NYS-100A

What Is NYS 100A Form

The NYS-100A form is the go-to document for employers in New York State when registering their agricultural businesses for unemployment insurance, withholding, and wage reporting. This form is an essential part of the compliance landscape for agricultural employers in New York. Ensuring they are aligned with state tax and labor regulations is necessary. It caters specifically to those in the agricultural sector, making it different from the general NYS-100 form, which is required for employers with non-agricultural workers.

When to Use NYS-100A Form

Employers should refer to the NYS-100A form in various situations:

• When commencing agricultural operations in New York State.
• Withholding State Income Tax: The date you first withhold state income tax from employees' payroll determines your timeline for form submission.
• If you pay $20,000 or more in cash remuneration to employees or corporate officers within a quarter.
• When ten or more individuals are employed on at least one day in 20 different weeks within a calendar year.
• If liable under the Federal Unemployment Tax Act (FUTA) for agricultural employment in New York.
• When acquiring a business that's liable for New York State Unemployment Insurance.

How To Fill Out NYS-100A Form

Filling out the New York Form NYS-100A: A Step-by-Step Guide

Step 1: Identify Your Business

Line 1: Specify your legal entity type (e.g., sole proprietor, partnership, corporation, LLC, etc.).

Line 2: Indicate if you have a stand-alone payroll service or a service filing tax returns for you.

Line 3: Enter the date and amount when you first paid $20,000 or more in cash remuneration.

Step 2: Employment Details

In Part A, Lines 4 to 9, provide specific information about your employment practices.

Line 4: Note when you employed ten or more individuals on a given day in 20 different weeks.

Line 5: Enter the year you became liable under the Federal Unemployment Tax Act (FUTA) and when you started employing in New York State.

Line 6: List the total number of covered individuals you employ.

Line 7: Indicate if you have individuals working for you that are not considered employees and explain the nature of their services.

Line 8: If you voluntarily elect to cover your employees under the Unemployment Insurance Law, state it here.

Line 9: Fill in the prior owner's business details if applicable.

Step 3: Mailing and Physical Address

Move to Part C to provide address information where necessary:

Line 1: Your business's mailing address where all correspondence will be sent.

Line 2: Enter the actual physical address of your business if it's different from the mailing address.

Line 3: Designate the location where your books and records are kept.

Step 4: Agent and Notice Addresses Still, in Part C:

Line 4: If you have an agent, provide their address if you wish for them to receive Unemployment Insurance mail.

Line 5: Indicate where the LO 400 form – Notice of Potential Charges should be sent, if different.

Step 5: Business Information

Part D requires detailed information about the individuals involved in your business and your operations:

Line 1: Share particulars of the business owner, partners, LLC members, or corporate officers.

Line 2, 2a, 2b: Enter the number of locations you operate in New York and details for each.

Step 6: Business Classification Lastly, in Part D:

Line 3: Identify the primary type of agricultural business you operate.

Review the completed NYS-100A form for accuracy.

Sign and date the form in the designated area before submitting it.