The trend for 2015 is for states to require employers to file, report, and/or deposit electronically using their website in most cases. The latest is New York. Electronic filing is mandatory for withholding tax filings NYS-45 and NYS-1 for 2015.
For withholding tax returns due on or after April 30, 2015, you must electronically file and pay your withholding tax returns electronically. Filers of paper returns may be subject to penalties and delays in processing.
The department offers three methods for electronically filing withholding tax returns:
- Tax Department Web File – You can make withholding payments, file withholding tax returns, and report wage and UI (unemployment insurance) information.
- Tax Department Web upload – The fastest and easiest way to make withholding payments, file returns, and report withholding tax, wage, and UI information.
- FSET compatible software – Some commercially available software allows you to use the FSET (Federal/State Employment Taxes) program to file withholding returns and report wage and UI information.
For more information see the department’s website