New York Form NYS-45 — Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
How to file New York Form NYS-45, the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return — who must file, quarterly due dates, Parts A, B and C, the 2026 unemployment insurance wage base, e-file requirements, amendments and late filing consequences. Verified against the 1/26 form and instructions from the Department of Taxation and Finance and the Department of Labor.