Department of Taxation and Finance
Withholding tax filers–
Quarterly withholding tax returns (Forms NYS-45 and NYS-45-ATT) are due Monday, August 2, 2021.
To Web File:
- Select the ≡ Services menu from the upper-left corner of your Account Summary homepage.
- Choose the online service you need from Employment and withholding:
- NYS-45 Web File
- NYS-45 upload (for use by authorized agents only)
- Wage reporting upload (NYS-45-ATT)
What are you looking for?
Choose an online service
We offer a number of online services to fit your busy lifestyle. Check your payment balance, file a return, make a payment, or respond to a department notice—anywhere, anytime.
Learn about STAR benefits for homeowners
If you've recently bought a home, or never applied for the STAR benefit on your current home, you should investigate the STAR options available to you. You may save hundreds each year!
Use Sales Tax Web File
Log in to your Business Online Services account to Web File your sales tax returns. With Web File, you can schedule payments in advance, save your bank account information for future use, and update your business information.
Tax Department response to novel coronavirus (COVID-19)
Owners of property subject to a tax lien sale or tax foreclosure who own ten or fewer residential dwelling units (including their primary residence) may declare a COVID-19-related hardship if they meet certain conditions. See Tax Department response to novel coronavirus (COVID-19) for more information.
Explore our new Financial Education Program
The Financial Education Program is a series of short modules and videos designed to take you through the benefits available to you and the responsibilities you have as a New York State taxpayer. You can start anywhere in the series or review all the modules. This is for you—let us know what you think!
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.
Request for Information (RFI) letters
Request for Information (RFI) letters—Forms DTF-948 and DTF-948-O—are new letters we may send you for tax year 2020 and later. If your refund status says we sent you one of these letters, we need additional information to finish processing your return.
Featured in July
2021 STAR Check Delivery Schedule
Some homeowners receive a check for the STAR credit, rather than receiving the STAR exemption, which is a reduction on their school tax bill. The department issues STAR credit checks prior to the due date for school taxes. Use the 2021 STAR Check Delivery Schedule lookup for the most recently updated information available for your area.
Missed a due date?
If you haven't filed and paid your tax, use our penalty and interest calculator to calculate your late filing and late payment penalties and interest.
Note: Only use this calculator if you're sending your late return and late payment together.
Data security breaches
If your business relies on the secure transfer of confidential financial data—particularly if you’re working from home—we can provide some valuable tips that help protect you and your clients.
FAQs about filing requirements, residency, and telecommuting
This page summarizes current New York state law and guidance relating to frequently asked questions due to the COVID-19 pandemic.
Learn about the Charitable Gifts Trust Fund
The FY 2019 Budget created a new Charitable Gifts Trust Fund in the joint custody of the New York State Commissioner of Taxation and Finance and the State Comptroller to accept donations for the purposes of improving health care and public education in New York State. If you're interested in making a contribution, review our guidance to learn more.