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New York Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in New York must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: New York income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

However, when resident employees are subject to another state's withholding tax, New York tax is to be withheld from their wage payments only to the extent it exceeds the other state's withholding tax on the same wages.

Employee Withholding Exemption Forms: New York Form IT-2104 may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: None.

Administration:

Department of Taxation and Finance
NYS Tax Department
Withholding Tax Unit
WA Harriman Campus
Albany, New York 12227
Telephone: 518-485-6654

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