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New York State Department of Taxation and Finance Publication 66
ElectronicReporting of Form NYS-1 Information (6/12)
Section 1 – Introduction
This publication, which supersedes the 3/06 version, 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 as 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 83, Specifications for Reproduction of New York
State Employment Tax Forms.
Section 3 – Filing requirements
The filing requirements for Form NYS-1, Return of Tax Withheld, 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 (e.g., 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 essentially 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.
Section 6 – Need help?
Visit our Web site at: www.tax.ny.gov
• get information and manage your taxes online
• check for new online services and features
Withholding Tax Information Center: (518) 485-6654
