Sec. 2380.6. Filing requirements

(a)

(1) When to file.

Employers are required to file wage reports on Part B of the quarterly combined withholding and wage reporting return (and on continuation sheets where necessary) on or before the last day of the month following the close of each calendar quarter, except that the wage report covering the last calendar quarter of the year shall be filed on or before February 28th of the succeeding year. The dates the quarterly wage reports are due are as follows:

Quarter ending	Due date
March 31st	April 30th
June 30th	July 31st
September 30th	October 31st
December 31st	February 28th

(2) For provisions regarding filing of the last wage report for any employer who discontinues such employer's business or permanently ceases to pay gross wages, see section 174.2(f) of this Title.

(b) Where to file.

Employers should send the wage reports included in Part B of the quarterly combined withholding and wage reporting returns to the New York State Department of Taxation and Finance.