New York Form NYS-45-ATT

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New York State Tax Department: withholding tax changes for 2025

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New York Form NYS-45-ATT - Thumbnail

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Is NYS-45-ATT still used?

The New York State Department of Taxation and Finance says: "We have discontinued Forms NYS-45-X and NYS-45-ATT."

How do employers file now?

The department says: "If you are exempt from the e-file mandate, file and submit a new and complete Form NYS-45 and mail it to the address on the form." It also says: "If you're an employer, you can use NYS-45 Web File to electronically file or amend Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return."

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