1099 deadline
No separate annual state 1099/W-2 filing in the referenced state-information-return workflow; New York wage/withholding reporting is handled through its own payroll returns.
New York Filing Guide
New York State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for New York.
NY
New York
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does New York require?
No separate annual W-2 transmittal; wage/withholding data is reported through NYS-45/NYS-45-ATT.State withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
2. FILING DEADLINES
New York e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
No separate annual W-2 state filing in the referenced information-return workflow.
Reconciliation / transmittal
No separate annual W-2 transmittal; wage/withholding data is reported through NYS-45/NYS-45-ATT.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
New York electronic filing rules
New York uses its own electronic payroll/withholding reporting rather than a separate annual W-2 state submission.
Additional filing requirements
No separate annual W-2 transmittal; wage/withholding data is reported through NYS-45/NYS-45-ATT.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
New York filing FAQs
1. What information returns does New York require?
No separate broad state 1099 filing requirement in the current reference.
2. What is the New York 1099 filing deadline for the 2026 filing season?
No separate annual state 1099/W-2 filing in the referenced state-information-return workflow; New York wage/withholding reporting is handled through its own payroll returns.
3. Is W-2 filing required in New York?
No separate annual state W-2 information-return filing in the current reference.
4. What is the W-2 filing deadline for New York?
No separate annual W-2 state filing in the referenced information-return workflow.
5. Does New York require an additional reconciliation or transmittal form?
No separate annual W-2 transmittal; wage/withholding data is reported through NYS-45/NYS-45-ATT.
6. What are the electronic filing rules for New York?
New York uses its own electronic payroll/withholding reporting rather than a separate annual W-2 state submission.
7. What happens if a filer submits late in New York?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for New York?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does New York require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for New York?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for New York?
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