Sec. 174.4. Use of preprinted forms

Employers should use the preprinted forms furnished to them by the New York State Department of Taxation and Finance for the purpose of filing their New York State employer's returns of tax withheld (form WT-1) and/or their quarterly combined withholding and wage reporting returns. Where this is impractical, the employer must exercise extreme care to show the employer's name and identification number exactly as they appear on previous related forms. If an employer's preprinted forms are lost or damaged so as to require replacement, the employer should follow the instructions contained in Publication WT-100, “New York State Withholding Tax Guide.”