New York Income Tax and Withholding

Periodic Returns. Three-day reporting (Form NYS-1) within 3 business days after payroll for employers who withheld $15,000 or more in previous year, and who have accumulated $700 or more in withholding in a quarter. Five-day reporting (Form NYS-1) within 5 business days for employers who withheld less than $15,000 in previous year, who have accumulated $700 or more in a quarter. Quarterly by last day of month following end of each quarter, February 28 for last quarter of prior year (Forms NYS-4, and /or NYS-4-ATT), all employers.

Annual Reconciliation Returns. Form NYS-4 or NYS-4-ATT, due February 28.

Timely Filing. If the date for filing any report or return falls on a Saturday, Sunday, or legal holiday, the filing shall be deemed timely if performed on the next business day.