Form It-2104 - Employee'S Withholding Allowance Certificate

New York State Department of Taxation and Finance

IT-2104

Employee’s Withholding Allowance Certificate

New York State • City of New York • City of

Yonkers

First name and middle initial

Last name

Your social security number

Permanent mailing address

Apartment number

(number and street or rural route)

Single/Head of household

Married

Married, but withhold at higher single rate

City, village or post office

State

ZIP code

Qualifying widow(er)

Note: If married but legally separated, check the

Single/Head of household box.

Complete the worksheet on the back before making any entries.

1 Total number of allowances you are claiming for New York State and the city of Yonkers, if applicable

................... 1

(from line 18)

Lines 2 and 3 apply only to city of New York taxpayers.

2 Allowances for New York State credits, if applicable

.................................................................. 2

(from lines 8 through 11 on the back)

3 Total number of allowances for city of New York

(subtract line 2 from line 1)

...................................................................................... 3

Use lines 4, 5, and 6 below to have additional withholding per pay period under special agreement with your employer.

4 New York State amount .................................................................................................................................................................... 4

5 City of New York amount .................................................................................................................................................................. 5

6 City of Yonkers amount .................................................................................................................................................................... 6

I certify that I am entitled to the number of withholding allowances claimed on this certificate.

Employee’s signature

Date

Employer’s name and address

Employer identification number

(Employer: complete this section only if you must send a copy to the New York State Tax Department.)

...................................................................... Cut here and give the completed certificate to your employer ........................................................................

Instructions

is under 18 or a full-time student, you may owe tax if

and divide the total number of allowances that you

Who should file this form

your income is more than $3,000.

compute on line 18 between you and your working

The certificate, Form IT-2104, is completed by an

spouse. Your withholding will better match your total

employee and given to the employer to instruct the

Avoid underwithholding

tax if the higher wage-earning spouse claims all of the

employer how much New York State (and New York

couple’s allowances and the lower wage-earning

Form IT-2104, together with your employer’s

City and Yonkers) tax to withhold from the employee’s

spouse claims zero allowances. Do not claim more

withholding tables, is designed to ensure that the

pay. The more allowances claimed, the lower the

total allowances than you are entitled to. If the total

correct amount of tax is withheld from your pay, so that

amount of tax withheld.

income of you and your spouse is between $100,000

you do not have to pay additional tax when you file

and $150,000, use the chart in Part III to compute the

If you do not file Form IT-2104, your employer may use

your return.

number of allowances to transfer to Part I, line 17.

the same number of allowances you claimed on federal

You may not claim a withholding allowance for yourself

Form W-4. Due to differences in tax law, this may result

Taxpayers with more than one job — If you have

or, if married, your spouse. Claim the number of

in the wrong amount of tax withheld for New York

more than one job, file a separate IT-2104 certificate

withholding allowances you figure in Part I on the back

State, New York City and Yonkers. Complete a Form

with each of your employers. Be sure to claim only the

of this form. If you want more tax withheld, you may

IT-2104 each year, and file it with your employer if the

total number of allowances that you are entitled to.

claim fewer allowances. If you arrive at negative

number of allowances you may claim is different than

Your withholding will better match your total tax if you

allowances (less than zero) on lines 1, 3, or 18, and

on federal Form W-4 or has changed. Common

claim all of your allowances at your higher-paying job

your employer cannot accommodate negative

reasons why you should complete a new Form IT-2104

and zero allowances at the lower-paying job. In

allowances, enter “0” and ask your employer to

each year include the following:

addition, to make sure that you have enough tax

withhold an additional dollar amount each pay period

–

you started a new job;

withheld, if you are a single taxpayer or head of

by completing lines 4, 5, and 6 on the allowance

–

you are no longer a dependent;

household with two or more jobs, reduce the number of

certificate. For each negative allowance claimed, you

allowances by two on line 1 on the certificate you file

–

your individual circumstances may have changed

should have an additional $2 of tax withheld each

with your higher-paying job employer. If you arrive at

(for example, you were married or have an

week. You may also consider filing estimated tax,

negative allowances (less than zero), see Avoid

additional child);

especially if you have significant amounts of non-wage

underwithholding above.

income. Estimated tax requires that payments be made

–

you itemize your deductions on your personal

by the employee directly to the Tax Department on a

income tax return;

Dependents — If you are a dependent of another

quarterly basis. For more information see the

taxpayer and expect your income to exceed $3,000,

–

you claim allowances for New York State credits;

instructions for Form IT-2105, Estimated Income Tax

you should reduce your withholding allowances by one

–

you owed tax or received a large refund when you

Payment Voucher . If you need assistance, see Need

for each $1,000 of income over $2,500. This will

filed your personal income tax return for the past

help? on the back of this form. If you claim more than

ensure that your employer withholds enough tax.

year;

14 allowances, your employer must send a copy of

Following the above instructions will help to ensure that

–

you have significantly more or less income from

your Form IT-2104 to the New York State Tax

you will not owe additional tax when you file your

other sources or from another job;

Department. You may then be asked to verify your

return.

allowances.

–

you no longer qualify for exemption from

withholding; or

Penalty - A penalty of $500 may be imposed for any

Income from sources other than wages — If you

false statement you make that decreases the amount

–

you have been advised by the Internal Revenue

have more than $1,000 of income from sources other

of money you have withheld from your wages. You may

Service that you are entitled to fewer allowances

than wages (such as interest, dividends or alimony

also be subject to criminal penalties.

than claimed on your original federal Form W-4,

received), reduce the number of allowances claimed

and the disallowed allowances were claimed on

on line 1 of the IT-2104 certificate by one for each

Heads of households with only one job

your original IT-2104.

$1,000 of nonwage income. If you arrive at negative

allowances (less than zero), see Avoid

If you will use the head-of-household filing status on

Exemption from withholding

underwithholding above.

your state income tax return, check the Single/Head of

You cannot use this Form IT-2104 to claim exemption

household box on the front of the certificate. If you

Credits — When a taxpayer is eligible for both the

from withholding.

have only one job, you may also wish to claim two

household credit and the earned income credit, the

additional withholding allowances on Part I, line 12.

To claim exemption from income tax withholding, you

earned income credit must be reduced by the

must file Form IT-2104-E, Certificate of Exemption

household credit. If you expect to claim the earned

Married couples with only one

from Withholding , with your employer. You must file a

income credit on line 11, enter “0” on line 8.

spouse working

new certificate each year that you qualify for

Married couples with both spouses working — If

exemption. This exemption from withholding is

If your spouse does not work and has no income

you and your spouse both work, you should each file a

allowable only if you had no New York income tax

subject to state income tax, check the Married box on

separate IT-2104 certificate with your respective

liability in the prior year, you expect none in the current

the front of the certificate. You may also wish to claim

employers. You should each check the box Married,

two additional allowances on Part I, line 13.

year, and you are over 65 years of age, under 18, or a

but withhold at higher single rate on the certificate front,

full-time student under 25. If you are a dependent who

Form It-2104 - Employee'S Withholding Allowance Certificate - 2000

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