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Depositing and Reporting Withheld Taxes: New York

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • Filing and depositing due dates for New York State (NYS) income tax are based on amounts withheld in prior years. Returns must be filed, and payments must be made, electronically. Employers are required to report the total amount of NYS income tax withheld for each employee on a quarterly basis. See New York State Income Tax.
  • From October 1 through December 1 of each year, an employer has the option to make an annual election to pay the Employer Compensation Expense Tax on the taxable wages of covered employees in the immediately following calendar year. See Employer Compensation Expense Tax.
  • Localities including New York City and Yonkers have income tax depositing and reporting requirements. See Local Requirements.