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Same-sex married employees

• If your filing status changes during the tax year and you will be filing a New York return using a married filing status, even though your marital status isn't recognized for federal tax purposes, you may want to file a new Form IT-2104, Employee's Withholding Allowances Certificate, with your employer.
• Provide proof to your employer that you're legally married to have them stop withholding New York tax on the value of certain benefits (e.g. health benefits that are treated as domestic partner health benefits for federal tax purposes). This applies if your federal taxable wages subject to withholding include the value of the benefits, and the value of these benefits wouldn't be included in taxable wages if provided to a different-sex married spouse. See an example on reporting these benefits on your income tax return.

Employers

• Don‘t withhold New York tax on certain benefits provided to a same-sex married employee. You don't need to withhold tax for New York State, New York City, or Yonkers income tax purposes on the value of certain benefits (e.g. health benefits that are treated as domestic partner health benefits for federal tax purposes), even though it's subject to federal withholding. This applies if the employee's federal taxable wages subject to withholding include the value of the benefits, and the value of these benefits wouldn't be included in taxable wages if provided to a different-sex married spouse.
• When reporting the annual wage totals on Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, Part C, column d; report the federal wages minus any amount of benefits discussed above that you don't withhold on for New York purposes (plus any amount of any taxable 414(h) retirement contributions and any IRC 125 amounts from a New York City flexible benefits program for governmental employees).
• Continue to use the rules described in the NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax for reporting State and local wages on federal Form W-2, Wage and Tax Statement.