What Is A Form NYS-45-ATT
Form NYS-45-ATT, often called the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Attachment, is a supplementary document associated with New York State's primary Form NYS-45. This attachment is designed to itemize quarterly wage and withholding information for each employee when an employer has more than ten employees. It's tailored to ensure that the state's Department of Taxation and Finance and the Department of Labor receive detailed employee wage data crucial for accurate tax and unemployment benefit processing.
When to Use Form NYS 45 ATT
The Form NYS-45 is mandatory in multiple scenarios, all pivotal for employers in the state of New York:
- When an employer has over ten employees within a calendar quarter, each individual must be detailed on Form NYS 45-ATT.
- It is also required if an employer has to report a correction to previously submitted wage and withholding data.
- If you need to itemize wage and tax information for each employee, separate from the main NYS-45 form, Form NYS 45-ATT becomes applicable.
- In situations involving data submission for household employees, Form NYS 45-ATT is also utilized.
Employers must be attentive to these situations to comply with New York State requirements and avoid penalties.
How To Fill Out Form NYS 45 ATT Instruction
Step-by-Step Guide to Completing New York Form NYS-45-ATT
Identify the Quarter and Type of Return:
At the top of the form, indicate the period you report for by filling in the applicable dates.
By checking the appropriate box, Mark whether the form is an 'Original' or 'Amended' return.
Provide Employer Details:
Enter the withholding identification number.
Write the legal name of the employer.
Employee Wage Reporting:
For each employee, enter their Social Security number in column a.
Write the employee's last name, first name, and middle initial in column b.
Record total unemployment insurance (UI) remuneration paid this quarter in column c.
In column d, enter the gross federal wages or distribution.
Specify the total New York State (NYS), New York City (NYC), and Yonkers tax withheld in column e.
Provide Contact Information:
List the name of the person who can be contacted regarding the form.
Provide a daytime telephone number for the contact person.
When to File Form NYS-45-ATT
The Form NYS-45-ATT is submitted quarterly, coinciding with the main Form NYS-45. The specific deadlines for filing are as follows:
- For Q1 (January – March): Due by April 30th
- For Q2 (April – June): Due by July 31st
- For Q3 (July – September): Due by October 31st
- For Q4 (October – December): Due by January 31st of the following year
Employers should mark these dates in their calendars to ensure timely compliance. Adequate planning and internal processes should be in place to collate this information promptly and avoid last-minute rushes that could result in errors or missed deadlines.
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