Withholding Tax Jurisdiction Lookup - Important Information
Purpose of this Lookup Service
This service is provided by the Department of Taxation and Finance to facilitate compliance by employers with their New York State withholding tax obligations. It is the employer’s responsibility to ensure that the correct amount of tax is withheld from employee wages and remitted to the New York State Tax Department. Use this service for the purposes of determining whether an employee’s street address of residence is located in New York City or the City of Yonkers for withholding tax purposes. For information on the New York State wage reporting and withholding requirements, see Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.
The Withholding Tax Jurisdiction Lookup service will help determine if a particular address is in New York City or the City of Yonkers. Individuals who reside in the following counties are subject to New York City resident income tax: Kings County (Brooklyn), Bronx County, New York County (Manhattan), Richmond County (Staten Island), and Queens County. Individuals who reside in the City of Yonkers are subject to Yonkers resident income tax.
Note: Postal addresses may differ from legal addresses. Some individuals with postal mailing addresses that do not indicate New York City or the City of Yonkers addresses may live within the boundaries of New York City or the City of Yonkers.
When a permanent address of the employee is entered into the Withholding Tax Jurisdiction Lookup, the service will return one of the following responses:
- This address is located in the City of Yonkers.
- This address is located in the City of New York.
- This address is not located in the City of New York or the City of Yonkers.
Limitations on Use of this Lookup Service
Please be advised that this service provides limited information in the withholding tax context. While it will help you to determine whether an address is located in New York City or the City of Yonkers, it will not necessarily provide all information required to be considered by you in making a determination concerning the amount of tax to be withheld in any particular case. For information on the New York State wage reporting and withholding tax requirements, refer to Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax. For additional information regarding residency issues which may impact withholding taxes, see Publication 80, General Income Tax Information for New York State Residents.
If you have questions about this Withholding Tax Jurisdiction Lookup, please contact the Taxpayer Contact Center for assistance.