New York Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return.

Employers who are subject to both unemployment insurance contributions and withholding tax must file form NYS-45-MN completing Parts A, B, and C each quarter. Employers subject only to unemployment insurance contributions must complete Part A and Part C, columns a, b, and c. Employers subject only to withholding tax must complete Part B for each quarter and Part C, columns a, b, d, and e on the final quarterly return filed for the calendar year. If Part C is required and you have more than five employees complete NYS-45-ATT instead of Part C.