New York mandatory withholding e-file rule in effect

New York’s electronic filing mandate went into effect April 30, 2015. Withholding tax returns NYS-1, Return of Tax Withheld and NYS-45, Quarterly Combined Withholding Wage Reporting, and Unemployment Insurance Return due on or after that date must be electronically filed through three approved methods:

  • Web File,
  • Web Upload, or
  • Federal/State Employment Taxes (FSET) compatible software.

Filers of paper returns may be subject to penalties and delays in processing.

More information on the e-filing mandate is available on the New York State Department of Taxation and Finance website at

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