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Withholding tax amount to deduct and withhold

Withholding amount

The amount of tax to be withheld is determined using the approved withholding tables and methods and is based on the address and withholding allowances of the employee:

  • NYS-50-T-NYS, New York State Withholding Tax Tables and Methods
  • NYS-50-T-NYC, New York City Withholding Tax Tables and Methods
  • NYS-50-T-Y, Yonkers Withholding Tax Tables and Methods

Find an address

Use the Jurisdiction/Rate Lookup by Address to determine if an address is located in New York City or Yonkers.

Employee withholding allowances

To ensure accuracy in withholding amounts an employee should provide you with a completed

  • Form IT-2104, Employee's Withholding Allowance Certificate, and
  • (if applicable) Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax.

If the federal Form W-4 most recently submitted by an employee was for tax year 2019 or earlier, and the employee did not file Form IT-2104, you may allow the same number of withholding allowances as the number claimed by the employee on their federal Form W-4. However, due to differences in federal and New York State tax law this may result in the wrong amount of tax withheld.

For tax years 2020 or later, withholding allowances are no longer reported on federal Form W-4. Therefore, if an employee submits a federal Form W-4 to you for tax year 2020 or later, and they do not file Form IT-2104, you may use zero as their number of allowances. This may result in the wrong amount of tax withheld for New York State, New York City, and Yonkers.

If an employee meets the qualifications to be exempt from withholding, they should give you a completed Form IT-2104-E, Certificate of Exemption from Withholding.

Resources

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