Withholding tax amount to deduct and withhold
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.
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 the tax law this may result in the wrong amount of tax withheld.
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.
- Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- Withholding tax changes
- Withholding publications and guidance
- Withholding forms and Instructions
- Jurisdiction/Rate Lookup by Address
- Wage reporting resources for withholding tax filers
- Guidance for employers affected by a W-2 phishing scheme
- E-mail subscription service