New York registration and tax info

Get help registering for state taxes

We can help you register for state tax accounts after you:

1. Add a work address in the new state in Gusto.
2. Assign that work address to a new or existing employee.
3. Check your Home page for a to-do. If the state requires it, register with the Secretary of State (SOS) and tell us when it's done.
   • States where you need to register with the SOS first: Missouri, New Jersey, New Mexico, and Vermont.

Cost, timeline, and who can register

The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.

Middesk cannot help if your company is:

• A non-profit that’s not a 501(c)(3)
• A business that left a PEO (Professional Employer Organization)
• A business that bought another business already registered
• A business that changed its legal entity type (like from LLC to Corp)
• A Limited Partnership (LP) or Limited Liability Partnership (LLP)

What the process looks like

1. You give us some basic business information.
2. Middesk will check your info.
3. Your registration is usually submitted within two business days.
   • State registration with Middesk includes:
     • State income tax (withholding)
     • State unemployment insurance
   • What's not included:
     • Local agency registration
     • Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
       • If setting up TPA requires online agency portal access:
         • If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
         • If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
   • After we submit your registration, you may need to answer a verification call from the agency to confirm that the registration request is legitimate.
4. When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you. 
   • Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.

Third-Party Access (TPA) and Power of Attorney (POA) reminder

Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.

• If you're on the state tax registration article, look for a dropdown about TPA or POA in this article.
• If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up. 

If there's no TPA or POA section, it's not needed right now.

If setting up TPA requires online agency portal access

• If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
• If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.

The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.

Need help with registration questions?

If you’re not sure how to answer one of the registration questions, check Middesk’s Help Center or email them at taxregistrations@middesk.com.

How to get started with state tax registration in Gusto:

1. Sign in to Gusto.
2. Go to Taxes & Compliance and select Tax setup.
3. Under “[State name] Tax Setup”, find the "Let us help you register" banner and click Learn more.
   • The state will only show up if you’ve added a company work address there and assigned an employee to it.
4. Review the price, process, and how long it'll take. We will not charge you until you send in your order.
   • State registration with Middesk includes:
     • State income tax (withholding)
     • State unemployment insurance
   • What's not included:
     • Local agency registration
     • Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
       • If setting up TPA or POA requires online agency portal access:
         • If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
         • If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
5. Click Get started on Middesk.
   • Reminder: We can only register for you if you do not already have a state account.
6. Answer some questions about your business, like:
   • Basic info
   • Contact info
   • Company details
   • Address details
   • Officer/owner info
   • State-specific details
7. After you've entered the information, review all the info carefully on the “Review Information” page. Mistakes can delay things.
   • Heads up: State agencies might add fees or take longer than expected. Middesk will notify you if that happens.
8. If everything looks good, click Continue to Gusto.
9. Before you submit the order, review the cost breakdown and total amount again.
   • Middesk will start to process your order after you submit it. They'll email you with order updates, and we'll add the cost to your monthly bill after the order is completed.
   • At this time, we cannot support order cancellations or refunds.
10. Click Submit.
    • Heads up: After we submit your registration, you may need to respond to a verification call or email from the agency to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order will be canceled and refunded.

• When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you.
  • Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
• Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.

Third-Party Access (TPA) and Power of Attorney (POA) reminder

Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.

• If you're on the state tax registration article, Look for a dropdown about TPA or POA in this article.
• If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up. 

If there's no TPA or POA section, it's not needed right now.

If setting up TPA requires online agency portal access

• If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
• If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.

Need to make a change?

If you already submitted your info but need to fix something, email taxregistrations@middesk.com to update it.

When your order is complete, you’ll get emails from Gusto and Middesk. They’ll detail the next steps, which include:

• Reviewing registration details
• Any other state-specific instructions

Before your order is done, you can check the order status in your Gusto account:

1. Sign in to Gusto.
2. Go to Taxes & Compliance and select Tax setup.
3. Find the state headline, and just below it, view the order status. It could be:
   • Tax registration in progress (not yet submitted to the state)
   • We need more information
   • The state is working on your order
   • You have existing tax accounts
     • If we find you've already registered for taxes in the state, Middesk will cancel and refund the registration order. Work with the agency to find your tax account details and enter them in Gusto. 
   • Your registration has been completed
   • Your order is on hold 
     • This usually means you have not met the state’s requirements yet (this often happens with unemployment agencies).
     • Your order is paused until the date you entered during sign-up—this is your eligibility date (like the date of your first payroll in the state). Once that date arrives, your order will move forward.
       • If you entered the wrong date, email taxregistrations@middesk.com.
   • We could not complete your tax registration. 
4. If there is action required, check your email for next steps. 

For most states where tax registration info is sent by physical mail, here's what to expect:

1. Middesk receives agency mail during registration to collect tax details. Your tax account info is later sent to Gusto.
   • Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
2. Gusto provides a digital mailbox where agency mail that was sent during registration can be viewed.
3. After registration is complete, the agency updates its mailing address to your business address for future mail.
   • Important: In some cases, you'll need to take action to help update the address. We'll send an email or Home page to-do if any action is needed from you.

States—supported by Middesk—that send physical registration mail 

How to view your digital mailbox or tax account credentials

1. Sign in to your admin profile in Gusto.
2. Go to Taxes & Compliance and click Tax Setup. 
3. Find the state where a registration order has been completed, and click Visit Middesk.
4. Here's what you can see in the digital mailbox:
   • Communications: View mail and other agency communication sent during registration or right after.
   • Accounts: View tax account credentials by agency.

Q: Can I run payroll before my registration is done?

A: Yes. You may be asked to enter tax rates and tax deposit frequencies, but you can use temporary info.

Important reminders

• We cannot submit tax payments or filings until all tax account numbers are added in Gusto.
• If you run payroll before finishing registration, you might get notices about late tax payments or filings. Any penalties are your responsibility.
• If you’re only registering for unemployment tax and do not have your rate yet, use the new employer rate for your state in Gusto until you get the correct one. Update the rate once you get it.

Q: I need to change some of the registration information that was submitted. What do I do?

A: Email Middesk at taxregistrations@middesk.com.

Q: Can I use Gusto to register in a new state without a Federal Employer Identification Number (FEIN)? What if my business is merging or being acquired?

A: No, you need a FEIN in Gusto to get registration help for state taxes. If your business is merging or being acquired, Middesk cannot help with registration. You'll need to work with a tax advisor and state agencies directly.

Q: What if I'm not liable for unemployment tax yet?

A: If you want Middesk to start setting up an unemployment account number before you're liable, you can:

• Use today’s date as the first date the employee(s) in the new state will be paid. 
• Enter the start date of the quarter you expect to meet the liability threshold.
  • Check the state’s liability info in the Register on your own section (go to the SUI dropdown). If there’s no info, contact the state agency directly.

Q: What do I do if the tax agency contacts me after the registration is submitted?

A: Respond to them. For some agencies (like in CA and IA), you may need to answer a verification call or email to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order may be canceled and refunded.

Q: Can Middesk help if the responsible party is international without an ITIN or SSN?

A: No. Middesk cannot help in this scenario, you'll need to register on your own. 

Q: Why am I unable to enter 0% ownership for the responsible party or add a commercial owner?

A: Some states have a 1% minimum for the responsible party's ownership percentage. These states include ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

You’ll need to place registration orders directly with Middesk outside of Gusto or register directly with the agency.

Some states require an individual owner to be listed. If you’re a non-profit or unsure, contact Middesk for help at taxregistrations@middesk.com.

Q: When will my tax account information be available?

A: Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.

Q: Where can I find my tax information?

A: You can find your tax info in several places: 

• In Gusto: Click the Taxes & Compliance section and select Tax setup, then scroll to state tax setup.
• In your state’s online portal: Find your account details there.
  
  • You may need to create accounts on your own, but Middesk does this when it's required to register. Go to the Post Submission Questions in the Middesk help article to see which agencies they'll create credentials for.  
    • If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
• By mail: Some agencies send tax info by mail. If that happens, Middesk will let you know, and you'll need to enter this info in Gusto.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: Does Middesk help with giving Gusto third-party access (TPA) or Power of Attorney (POA) for tax payments?

A: Some state agencies need Gusto to have TPA or POA access to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.

Check the state registration articles to see if TPA or POA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.

If setting up TPA or POA requires online agency portal access:

• If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
• If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.

Q: Does Middesk help close state tax accounts?

A: No, you'll need to close the tax account yourself.

Q: Can I cancel my Middesk order?

A: At this time, we do not support order cancellations or refunds.

Q: What is Middesk's phone number?

A: To get support from Middesk, you must email them at taxregistrations@middesk.com. They can help with registration-specific questions, or changing info that's already been submitted. For all other questions, you can message Gusto. 

• New York Department of Taxation and Finance – income tax withholding
• New York Department of Labor – unemployment tax 

Register for withholding income tax and unemployment tax

You should get your account numbers and unemployment rate(s) 7–10 business days after registering online.

1. Go to the New York Department of Labor website to register for both income withholding and unemployment tax.
   • Non-profits: Complete a NYS-100N form instead.
2. When asked if you want unemployment-related mail sent to your payroll provider, select No. This happens in the "Agent C/O Address" section.

After registering with the New York Department of Labor, you'll also be registered with the New York Department of Taxation and Finance.

Enter the tax account information in Gusto

After a work address in New York is assigned to one or more employees, you can add your tax account information:

1. Go to Taxes & compliance section and click Tax setup.
2. Scroll to the "New York Tax Setup" headline and select Manage taxes.
3. Enter your New York State Identification Number (Your FEIN + two digits, aka the “NYS suffix”).
   • If your number ends in "00," enter "00."
   • If your number has a single-digit suffix (like "2"), enter "02."
     • This usually happens if you have multiple business locations.
4. Enter your Employer Registration Number (for unemployment, assigned by the DOL). This might be called a Business number on the New York Business Express site, 
   • If it’s 7 digits, format it like this: ##-#####.
   • If it’s 8 digits, format it like this: ##-##### #.
5. Enter your UI Rate.
   • Do not enter the "Re-employment services fund" or "Total rate."
     • Gusto will automatically add the re-employment services fund rate to the UI rate you enter in Gusto. Combined, they are the “Total rate”.
   • If you do not have your rate yet, enter the new employer rate for New York in Gusto for now. Update the rate once you get it.
6. Enter your 6-digit PrompTax access code (if applicable). We need this to pay and file your taxes.
   • You’ll get the six-digit access code after registering for PrompTax.
     • PrompTax is usually required if you withheld $100,000 or more in taxes last year. The New York Department of Taxation and Finance will let you know if you need to register for PrompTax to pay electronically. 
   • Do not confuse the 5-digit PIN you receive with the 6-digit PrompTax access code.
   • If unsure about your code, contact the NY PrompTax Customer Service Center at (518) 457-2332.
   • If you're already registered for the PrompTax e-payment system, choose:
     • ACH Credit as your payment option, and;
     • ZenPayroll, Inc. as your payroll provider.

If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.

Local taxes are paid to the state of New York.

• New York City: Local taxes are based on where employees live.
• Yonkers: Local taxes are based on where employees live and work.

Learn more about the local taxes and programs you may encounter below.

Metropolitan Commuter Transportation Mobility Tax (MCTMT)

The MCTMT tax is based on the wages of employees working in the metropolitan commuter transportation district (MCTD) of New York City.

• Gusto uses employees' work addresses to determine if this tax applies—if so, we'll withhold it automatically.
  • Your PrompTax access code must be entered in Gusto so that we can pay and file this tax for you.
• If the tax is being withheld for someone who should not pay it, mark them as exempt.

Counties included in MCTMT

• Bronx
• Dutchess
• Kings (Brooklyn)
• Nassau
• New York (Manhattan)
• Orange
• Putnam
• Queens
• Richmond (Staten Island)
• Rockland
• Suffolk
• Westchester

Let us know if you’ve paid MCTMT before

When setting up your first employee in New York, you'll be asked if you've paid MCTMT before.

• If you have: Mark Yes and enter the tax rate.
  • Gusto will withhold this tax using the rate entered for each applicable employee on every payroll.
  • You can get your rate from your previous provider, or use this agency resource to help.
• If this is your first time: Mark No.
  • We will not apply the tax for the first quarter (because we do not know your rate), but we’ll figure out your rate based on your payroll, and apply it on future payrolls if needed.
    • If your payroll costs go over the limit in the first quarter, and you need to pay MCTMT, we’ll collect this by running a tax reconciliation payroll at the end of the quarter.

Payments and reporting

Your PrompTax access code must be entered in Gusto so that we can pay and file this tax for you.

We'll report the wages subject to this tax on the Employer's Quarterly Metropolitan Transit Tax Form (MTA-305). You can find this form in your Documents tab in your account.

You can see any MCTMT payments made by running an Agency Payments report in Gusto.

START-UP New York tax program

START-UP NY lets new and expanding businesses operate tax-free for 10 years near certain universities in New York. Learn more about the program. 

Gusto does not formally support this program, but it can affect MCTMT payments and filings. If you apply for START-UP NY, or if an employee qualifies for it, contact us to make sure your account is set up correctly.