20 CRR-NY 2380.6NY-CRR
20 CRR-NY 2380.6
20 CRR-NY 2380.6
2380.6 Filing requirements.
(a)
(1) When to file.
Employers are required to file wage reports on Part B of the quarterly combined withholding and wage reporting return (and on continuation sheets where necessary) on or before the last day of the month following the close of each calendar quarter, except that the wage report covering the last calendar quarter of the year shall be filed on or before February 28th of the succeeding year. The dates the quarterly wage reports are due are as follows:
Quarter ending | Due date |
---|---|
March 31st | April 30th |
June 30th | July 31st |
September 30th | October 31st |
December 31st | February 28th |
(2) For provisions regarding filing of the last wage report for any employer who discontinues such employer's business or permanently ceases to pay gross wages, see section 174.2(f) of this Title.
(b) Where to file.
Employers should send the wage reports included in Part B of the quarterly combined withholding and wage reporting returns to the New York State Department of Taxation and Finance.
20 CRR-NY 2380.6
Current through September 30, 2022
End of Document |
IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.