Withholding Tax Tables And Methods Form - City Of New York Page 30
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32T-47 (1/00)
City of New York - Nonresident Earnings Tax
Method VII -- Exact Calculation Method
This method is for nonresident employees who earn wages in New York City paid by an employer maintaining an office or
transacting business within New York State.
This method applies the tax rate of 0.25% (.0025) to the wages remaining after the allowed exclusion is subtracted. It includes a provision
for no withholding if wages are less than an indicated amount of wages.
Table II - A Weekly Payroll
Table II - D Monthly Payroll
If wages are:
The
If wages are:
The
Line
At
But less
exemption
Line
At
But less
exemption
number
least
than
amount is
number
least
than
amount is
Column 1
Column 2
Column 3
Column 1
Column 2
Column 3
No tax
No tax
1
$0
$77
1
$0
$333
withheld
withheld
2
77
192
$58
2
333
833
$250
3
192
385
38
3
833
1,667
167
4
385
577
19
4
1,667
2,500
83
5
577
.
0
5
2,500 ....................
0
Table II - B Biweekly Payroll
Table II - E Daily Payroll
If wages are:
The
If wages are:
The
Line
At
But less
exemption
Line
At
But less
exemption
number
least
than
amount is
number
least
than
amount is
Column 1
Column 2
Column 3
Column 1
Column 2
Column 3
No tax
No tax
1
$0
$154
1
$0
$15
withheld
withheld
2
154
385
$115
2
15
38
$12
3
385
769
77
3
38
77
8
4
769
1,154
38
4
77
115
4
5
1,154
.
0
5
115
.
0
Steps for computing the amount of nonresident
Table II - C Semimonthly Payroll
earnings tax to be withheld:
If wages are:
The
Step 1
Find the proper table in the Table II series above,
Line
At
But less
exemption
according to the payroll period. Find the line on which
number
least
than
amount is
Column 1
Column 2
Column 3
the amount of gross wages is equal to at least
Column 1 and less than Column 2.
No tax
1
$0
$167
withheld
If the wages are found on line 1, there is no
2
167
417
$125
withholding (no further steps are needed).
3
417
833
83
Step 2
Subtract the Column 3 exemption amount on the line
found in Step 1 from the gross wages.
4
833
1,250
42
Multiply the result of Step 2 by 0.25% (.0025). The product
Step 3
5
1,250
.
0
is the amount of tax to withhold each pay period.
Example 1:
Example 2:
Example 3:
Weekly payroll, $75 gross wages
Weekly payroll, $200 gross wages
Semimonthly payroll, $400 gross wages
Step 1
Use Table II - A for weekly
Step 1
Use Table II - A for weekly
Step 1
Use Table II - C for semimonthly
payroll. Wages of $75 are found
payroll. Use line 3 ($200 is at
payroll. Use line 2 ($400 is at
on line 1, since $75 is at least
least $193 and less than $385).
least $167 and less than $417).
$0 and less than $77. No tax is
to be withheld from these
Step 2
$200 - $38 (exemption) = $162
Step 2
$400 - $125 (exemption) = $275
wages.
Step 3
$162 x .0025 = $0.41
Step 3
$275 x .0025 = $0.69
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