Payroll tax account closure in New York
Final NYS-45 in 30 days of last wages, then IA 15 to DOL for unemployment. Combined return is not a combined close. Quoted.
2 agencies · Verified 2026-08-03
New York
New York state tax filings.
Which agencies New York uses, which forms they take, and what New York does differently. Every entry carries the date it was checked against the agency's own material.
Who you deal with in New York
New York State Department of Taxation and Finance
Publishes Form ST-120 and the exemption certificate rules. The completed certificate goes to the seller, who retains it; the buyer's Certificate of Authority is the registration behind Part 1.
The form is a PDF between purchaser and seller; the Certificate of Authority registers through New York Business Express
New York State Department of Labor
Employer registration for unemployment insurance, withholding, and wage reporting, on one form
New York Business Express
2 separate agencies, on 2 separate systems. Doing something with one does nothing to the others.
What New York does differently
- One return, two agencies. NYS-45 is a combined withholding, wage reporting, and unemployment insurance return, so it looks like a single filing closes everything. The Tax Department's own guidance says to separately contact the Department of Labor about a change in unemployment insurance. A combined return and a combined closure are not the same thing.
- Twenty days is short, and it starts before you feel finished. Most businesses are still handing back keys and chasing final invoices at day twenty. The clock does not wait for the wind-down to feel complete.
- Three hundred dollars, and it backdates. Liability attaches on the first day of the calendar quarter in which you pay $300 or more, not on the day you pay it. A first payroll in the last week of a quarter makes you liable from the start of that quarter.
- You cannot sell legally while you wait. The 20 day rule exists because the certificate has to be in hand before taxable sales begin. It is not a filing deadline you can be late on and catch up, it is a prerequisite, which is a different kind of problem.
- The 90 day clock is on the seller, and it is shorter than an invoice cycle. A properly completed certificate must reach the seller within 90 days of delivery, so suppliers who chase paperwork are protecting themselves, not being difficult.
Filings we handle in New York
Sales tax account closure in New York
New York gives you 20 days from ceasing business to file the final return and surrender the Certificate of Authority. Changing entity type counts. We file it.
1 agency · Verified 2026-08-03
Payroll tax registration in New York
New York liability starts at $300 of remuneration in a quarter, one of the lowest thresholds in the country. One NYS-100 covers withholding and unemployment.
2 agencies · Verified 2026-08-03
Sales tax registration in New York
The New York Certificate of Authority is the sales tax registration, applied for on Form DTF-17 at least 20 days before taxable sales begin.
1 agency · Verified 2026-09-03
Resale certificate in New York
New York's resale certificate is Form ST-120, completed by the buyer and kept by the seller. A Certificate of Authority stands behind it.
1 agency · Verified 2026-09-30
You keep the client. We never email them.