N.Y. Comp. Codes R. & Regs. tit. 20 § 2380.7

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2380.7 - Information to be filed

(a) Part B of the quarterly combined withholding and wage reporting return must contain the following information with regard to wage reporting requirements:

(1) the employer's full name;

(2) the employer's identification number (see section 163.5 of this Title);

(3) the quarter and year for which such Part B is being filed;

(4) each employee's full name;

(5) each employee's social security account number;

(6) the gross wages paid to each employee during the calendar quarter covered by such Part B (NOTE: If there were interruptions in the employment of any employee during the calendar quarter, the different periods of employment must be grouped together and one entry made for each such employee for the calendar quarter);

(7) the total number of employees required to be included in the wage report on such Part B;

(8) the total gross wages paid to all employees required to be included in the wage report on Part B; and

(9) such other information as may be required by forms and instructions of the Department of Taxation and Finance.

(b) The quarterly combined withholding and wage reporting return (of which the Part B referred to in this section is a component) must be signed by the employer or by such employer's duly authorized agent and must include a declaration that such return is true, correct and complete to the best of such person's knowledge and belief. The filing of a quarterly combined withholding and wage reporting return which is not signed by either the employer or such employer's duly authorized agent shall constitute failure to file the quarterly report of wages with respect to all employees required to be included in such report for purposes of any penalties or additions to tax applicable to the failure to file such quarterly combined return.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2380.7