New York State Department of Taxation and Finance                                            Publication 66 
                Electronic Reporting of Form NYS-1 Information                                                                 (6/12)
                  
Section 1 – Introduction 
This publication, which supersedes the 3/06 version, describes specifications, formats, and layouts for reporting Form NYS‑ 1, Return of 
Tax Withheld, using the Tax Department’s Online Services (at www.tax.ny.gov). 

Submitters may file NYS‑1 information for multiple employers on the upload and are encouraged to do so because it simplifies filing 
and streamlines processing. 

The file must be submitted with a single remittance covering the total withholding tax liability for all returns on the file. If the total 
amount due for one uploaded file exceeds $99,999,999.99, you will need to submit multiple checks that total the amount due 
for that upload as we cannot process any one check for an amount greater than $99,999,999.99.                                  

Section 2 – Overview of Form NYS-1 upload 
File record layout           Header record 
                             Data record 
                             Hash record 
                             Trailer record 
Rules                        – All records are required 
                             – Three-day and five-day filers can be combined on the same file
Certification process        – Same validation rules are applied in certification as in production. 
                             – Any errors on a medium (not meeting specifications) will result in rejection. 
                             – Submitters will not be permitted to file in production unless they are first certified. 
                             – Certification process will provide description of failure. 
                             – The withholding tax identification number (WTID) includes a check digit that must be calculated according 
                             to the check digit calculation routines found in Publication 83, Specifications for Reproduction of New York 
                             State Employment Tax Forms.
 
Section 3 – Filing requirements 
The filing requirements for Form NYS-1, Return of Tax Withheld, are summarized below for your convenience. However, the actual 
requirements are detailed in Form NYS-1-I, Instructions for Form NYS-1.  
 
Employers who withhold $700 or more during a calendar quarter must file Form NYS-1 and pay the tax withheld during the quarter. 
Employers paying wages are subject to this requirement. Payers of other types of payments (e.g., pensions) must also file if there is 
NYS tax withheld. Employers who do not reach the $700 in tax withheld during the quarter must file and pay all taxes withheld with their 
Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return. 
 
Depending on the tax amounts withheld in prior years, employers are required to file three days or five days after they withhold $700 or 
more in taxes.  
 
Section 4 – Filing frequency 
Form NYS-1-I describes in detail the filing frequency for Form NYS-1, but essentially a Form NYS-1 return is due when the tax withheld 
is $700 or more. Submitters are held to the same filing standards whether filing on upload or paper. Submitters can combine three- or 
five- day filers on the same upload file. 
 
Section 5 – File preparation 
Submitters must consult Form NYS-1-I for definitions and descriptions of the information that must be reported. 
 
Certification process – Contact the NYS-1 Upload Unit at (518) 457-7105 for detailed instructions. We will notify you of the 
certification test results.  
 
Section 6 – Need help? 
Visit our Web site at: www.tax.ny.gov 
     •  get information and manage your taxes online 
     •  check for new online services and features 
 
Withholding Tax Information Center:  (518) 485-6654 

Page 2 of 3  Publication 66 (6/12) 
 
Section 7 – Submission requirements 
Each submission must include: 
 —  File(s) created exactly according to these specifications. 
 —  One remittance for the full withholding tax liability. If the total amount due for one uploaded file exceeds $99,999,999.99, you will 
     need to submit multiple checks that total the amount due for that upload as we cannot process any one check for an amount 
     greater than $99,999,999.99. Write the filing confirmation number and NYS Employment Taxes on your check(s) and mail it with 
     your Form NYS-1-V payment voucher to:  
                NYS TAX DEPARTMENT 
                RPC-NYS-1 E-FILE PAYMENT 
                PO BOX 15177 
                ALBANY NY 12212-5177 
 
Private delivery services 
If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. 
However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private 
delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the  
Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private 
Delivery Services.) If you use any private delivery service, send Form NYS-1-V and your payment to: NYS Tax Department,  
 RPC-NYS-1-V Upload Payment, W A Harriman Campus, Albany NY 12227. 
 
Section 8 – Technical specifications 
All data records must have a fixed length of 280 bytes. Deviations from the prescribed record formats are not acceptable. 
 
The NYS-1 upload file can't exceed 10,000 employer data records. If you need to submit more than 10,000 employer records, you 
must upload the additional records in a separate properly formatted file, with corresponding header, detail, hash, and trailer records.  
Each upload will have its own voucher and you will attach separate check(s) for the total amount due of each uploaded file. 
 
Field values that are alphanumeric (name, address, etc.) should be left-justified and filled with blanks. 
 
Field values that are numeric should be right-justified and zero-filled with implied decimal (if applicable). 
 
Each file name must be WT1MMDD.RPT (MM is the month and DD is the day of the payment). 
 
Section 9 – File formats 
Header record All data records must have a fixed length of 279 bytes followed by a carriage return and line feed 
Position         Element name                    Length          Remarks
1-4              Header label identifier         4               Constant “1HDR” 
5-10             Reserved                        6               Zero fill
11-20            Filler                          10              Blanks
21-26            Tape creation date              6               MMDDYY= date media is created 
27-48            Filler                          22              Blanks
49-51            Reserved                        3               Zero fill
52-55            Form type indicator             4               Constant “WT-1” 
56-58            Filler                          3               Blanks
59-69            Submitter identification number 11              Use your own federal employer identification number (EIN) 
70               Submitter check digit           1               EIN verification (see Publication 83) 
71-110           Submitter name                  40              Organization submitting the file 
111-140          Submitter street address        30              Street address of submitter 
141-165          Submitter city                  25              City of submitter 
166-167          Submitter state                 2               Use standard FIPS postal abbreviation 
168-176          Submitter ZIP code              9               Left justify and fill with blanks 
177-279          Filler                          103             Blanks
 

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Data record All data records must have a fixed length of 279 bytes followed by a carriage return and line feed 
Position    Element name                    Length Remarks
1-11        Taxpayer identification number  11     Taxpayer EIN 
12          Check digit                     1      For taxpayer EIN (see Publication 83) 
13-35       Filler                          23     Blanks
36-41       Last payroll date               6      Line A on Form NYS-1, MMDDYY = Last payroll date 
42-44       Reserved                        3      Zero fill
45-55       New York State tax withheld     11     Line 1 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
56-66       New York City tax withheld      11     Line 2 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
67-77       Yonkers tax withheld            11     Line 3 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
78-110      Filler                          33     Blanks
111-121     Amount of credit claimed        11     Line 5 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
122-132     Total tax withheld              11     Line 4 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
133-143     Total remittance paid           11     Line 6 on Form NYS-1, Dollars and cents, numeric, right justify, 
                                                   and zero fill 
144-149     Cease paying wages date         6      Line B on Form NYS-1, MMDDYY = Date of final payroll 
150         Additional payment indicator    1      Line C on Form NYS-1 (0 – Normal return)  
                                                   (1 – Additional payment) 
151         Return media indicator          1      Zero fill 
152-279     Filler                          128    Blanks
 
Hash record All data records must have a fixed length of 279 bytes followed by a carriage return and line feed 
Position    Element name                    Length Remarks
1-4         Hash label identifier           1      Constant  “HASH” 
5           Filler                          1      Blank
6-10        Item type                       5      Constant  “TOTAL” 
11          Filler                          1      Blank
12-24       Hash amount                     13     Sum of total of remittance paid from detail record on the file. 
                                                   Dollars and cents, numeric, right justify, and zero fill 
25-26       Filler                          2      Blanks
27-32       Hash count                      6      Total number of data records on the file excluding header, 
                                                   hash, and trailer. Numeric, right justify, and zero fill 
33-279      Filler                          247    Blanks
 
Trailer record  All data records must have a fixed length of 279 bytes followed by a carriage return and line feed 
Position    Element name                    Length Remarks
1-4         Trailer label identifier        4      Constant “1EOF” 
5           Filler                          1      Blank
6-12        Number of records               7      Number of return records on the file, including hash record. 
                                                   Header and trailer records are excluded. Right justify and zero 
                                                   fill. 
13-279      Filler                          267    Blanks