New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter VII - Wage Reporting System
Part 2380 - Wage Reporting System
Section 2380.7 - Information to be filed
Current through Register Vol. 45, No. 52, December 27, 2023
(a) Part B of the quarterly combined withholding and wage reporting return must contain the following information with regard to wage reporting requirements:
(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.