Department of Taxation and Finance

                       Electronic Reporting of                                       Publication(11/24)66
                       Form NYS-1 Information

Section 1 – Introduction
This publication, which supersedes all previous versions, describes specifications, formats, and layouts for reporting Form NYS‑1, 
Return of Tax Withheld, using the Tax Department’s Online Services at www.tax.ny.gov.
Submitters may file NYS‑1 information for multiple employers on the upload and are encouraged to do so because it simplifies filing and 
streamlines processing.
The file must be submitted with a single remittance covering the total withholding tax liability for all returns on the file. If the total 
amount due for one uploaded file exceeds $99,999,999.99, you will need to submit multiple checks that total the amount due 
for that upload. We cannot process any one check for an amount greater than $99,999,999.99.

Section 2 – Overview of Form NYS-1 upload
File record layout     Header record
                       Data record
                       Hash record
                       Trailer record
Rules                  –  All records are required
                       –  Three‑day and five‑day filers can be combined on the same file
Certification process  –  Same validation rules are applied in certification as in production.
                       –  Any errors on a medium (not meeting specifications) will result in rejection.
                       –  Submitters will not be permitted to file in production unless they are first certified.
                       –  Certification process will provide description of failure.
                       –  The withholding tax identification number (WTID) includes a check digit that must be calculated 
                        according to the check digit calculation routines found in Publication 63, Specifications for 
                        Reproduction of New York State Sales and Use Tax Employer and Miscellaneous Tax Forms.

Section 3 – Filing requirements 
The filing requirements for Form NYS‑1, are summarized below for your convenience. However, the actual requirements are detailed in 
Form NYS‑1‑I, Instructions for Form NYS-1.
Employers who withhold $700 or more during a calendar quarter must file Form NYS‑1 and pay the tax withheld during the quarter. 
Employers paying wages are subject to this requirement. Payers of other types of payments (such as pensions) must also file if there is 
NYS tax withheld. Employers who do not reach the $700 in tax withheld during the quarter must file and pay all taxes withheld with their 
Form NYS‑45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.
Depending on the tax amounts withheld in prior years, employers are required to file three days or five days after they withhold $700 or 
more in taxes.

Section 4 – Filing frequency 
Form NYS‑1‑I describes in detail the filing frequency for Form NYS‑1, but generally a Form NYS‑1 return is due when the tax withheld 
is $700 or more. Submitters are held to the same filing standards whether filing on upload or paper. Submitters can combine three‑ or 
five‑day filers on the same upload file.

Section 5 – File preparation 
Submitters must consult Form NYS‑1‑I for definitions and descriptions of the information that must be reported. 
Certification process – Contact the NYS‑1 Upload Unit at 518‑457‑7105 for detailed instructions. We will notify you of the certification 
test results. 

Page 2 of 4 Publication 66 (11/24)

Section 6 – Need help?

Need help?

            Visit our website at www.tax.ny.gov
            •  get information and manage your taxes online
            •  check for new online services and features

Telephone assistance
Withholding Tax Information Center: 518‑485‑6654
To order forms and publications:    518‑457‑5431
Text Telephone (TTY) or TDD         Dial 7‑1‑1 for the  
  equipment users                   New York Relay Service

Section 7 – Submission requirements
Each submission must include:
–  File(s) created exactly according to these specifications.
–  One remittance for the full withholding tax liability. If the total amount due for one uploaded file exceeds $99,999,999.99, you will 
need to submit multiple checks that total the amount due for that upload. We cannot process any one check for an amount greater 
than $99,999,999.99. Write the filing confirmation number and NYS Employment Taxes on your check(s) and mail it with your 
Form NYS-1-V, Payment Voucher for Forms NYS-1 Submitted Online, to:
      NYS TAX DEPARTMENT
      RPC-NYS-1-V PAYMENT
      PO BOX 15177
      ALBANY NY 12212-5177

Private delivery services
If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. 
However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a 
private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the 
Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery 
Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service 
and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof 
of the date your form was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated 
service or not, send the form(s) covered by these instructions to:
      NYS TAX DEPARTMENT
      RPC-NYS-1-V PAYMENT
      90 COHOES AVE
      GREEN ISLAND NY 12183

Section 8 – Technical specifications
All data records must have a fixed length of 310 bytes. Deviations from the prescribed record formats are not acceptable.
The NYS-1 upload file cannot exceed 10,000 employer data records. If you need to submit more than 10,000 employer records, you 
must upload the additional records in a separate properly formatted file, with corresponding header, detail, hash, and trailer records. 
Each upload will have its own voucher and you will attach separate check(s) for the total amount due of each uploaded file.
Field values that are alphanumeric (name, address, and so on) should be left‑justified and filled with blanks.
Field values that are numeric should be right‑justified and zero‑filled with implied decimal (if applicable).
Each file name must be WT1MMDD.RPT (MM is the month and DD is the day of the payment). 

                                                                              Publication 66 (11/24)            Page 3 of 4

Section 9 – File formats
Header record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
Position     Element name                     Length Remarks
1‑4          Header label identifier          4      Constant “1HDR”
5‑10         Reserved                         6      Zero fill
11‑20        Filler                           10     Blanks
21‑26        File creation date               6      MMDDYY= date media is created
27‑48        Filler                           22     Blanks
49‑51        Reserved                         3      Zero‑fill
52‑55        Form type indicator              4      Constant “NYS1”
56‑59        Filler                           4      Blanks
60‑70        Submitter identification number  11     Use your own federal employer identification number (EIN)
71           Submitter check digit            1      EIN verification (see Publication 63)
72‑111       Submitter name                   40     Organization submitting the file
112‑113      Submitter Country Code           2      Alpha; US or see the IRS Foreign country code listing for 
                                                     Modernized e-File
114‑143      Submitter street address line 1  30     Left‑justify and fill with blanks. If not applicable, leave blank
144‑173      Submitter street address line 2  30     Left‑justify and fill with blanks
174‑191      Submitter city                   18     Left‑justify and fill with blanks
192‑193      Submitter state                  2      Use standard FIPS postal abbreviation
194‑202      Submitter ZIP code               9      Left‑justify and fill with blanks
203‑217      Submitter phone number           15     Left‑justify and fill with blanks
218‑222      Submitter phone extension        5      Left‑justify and fill with blanks
223‑262      Submitter email/internet address 40     Left‑justify and fill with blanks
263‑310      Filler                           48     Blanks

Data record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
Position     Element name                     Length Remarks
1‑11         Taxpayer identification number   11     Taxpayer EIN
12           Check digit                      1      For taxpayer EIN (see Publication 63)
13‑34        Filler                           22     Blanks
35‑64        Employer's name                  30     30‑character name, identifying the employer's name
65‑66        Employer Country Code            2
67‑96        Employer street address line 1   30     Left‑justify and fill with blanks. If not applicable, leave blank
97‑126       Employer street address line 2   30     Left‑justify and fill with blanks
127‑144      Employer city                    18     Left‑justify and fill with blanks
145‑146      Employer state                   2      Use standard FIPS postal abbreviation
147‑151      Employer ZIP code                5      Left‑justify and fill with blanks
152‑155      Employer ZIP code extension      4      If not applicable, leave blank
156          File type                        1      O = Original
                                                     A = Amended
157‑162      Payroll end date                 6      Line A on Form NYS‑1, MMDDYY
163‑168      Payroll date previously reported 6      Line C on Form NYS‑1, MMDDYY
169‑171      Reserved                         3      Zero‑fill
172‑182      New York State tax withheld      11     Line 1 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
183‑193      New York City tax withheld       11     Line 2 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
194‑204      Yonkers tax withheld             11     Line 3 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
205‑226      Filler                           22     Blanks
227‑237      Total tax withheld               11     Line 4 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied

Page 4 of 4 Publication 66 (11/24)

Data record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed (continued)
Position      Element name                    Length Remarks
238‑248       Credit claimed                  11     Line 5 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
249‑259       Amount previously paid          11     Line 6 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
260‑270       Total amount due with this file 11     Line 7 on Form NYS‑1; Dollars and cents, numeric, right‑justify, 
                                                     zero‑fill, and decimal implied
271‑272       Disaster SPI code               2      Code to indicate employer impacted by a disaster 
273‑310       Filler                          38     Blanks

Hash record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
Position      Element name                    Length Remarks
1‑4           Hash label identifier           1      Constant “HASH”
5             Filler                          1      Blank
6‑10          Item type                       5      Constant “TOTAL”
11            Filler                          1      Blank
12‑24         Hash amount                     13     Sum of total of remittance paid from detail record on the file. 
                                                     Dollars and cents, numeric, right‑justify, zero‑fill, and decimal 
                                                     implied
25‑26         Filler                          2      Blanks
27‑32         Hash count                      6      Total number of data records on the file excluding header, hash, 
                                                     and trailer. Numeric, right‑justify, and zero‑fill
33‑310        Filler                          278    Blanks

Trailer record All data records must have a fixed length of 310 bytes followed by a carriage return and file feed
Position      Element name                    Length Remarks
1‑4           Trailer label identifier        4      Constant “1EOF”
5             Filler                          1      Blank
6‑12          Number of records               7      Number of return records on the file, including hash record. 
                                                     Header and trailer records are excluded. Right‑justify and 
                                                     zero‑fill.
13‑310        Filler                          298    Blanks