Form It-2104-E - Certificate Of Exemption From Withholding

IT-2104-E (2014) (back)

Employer

When to claim exemption from withholding – File this certificate

with your employer if you meet the conditions listed in Group A or

Keep this certificate with your records. If an employee who

Group B above. You must file a new certificate each year if you

claims exemption from withholding on Form IT‑2104‑E usually

wish to continue to claim the exemption.

earns more than $200 per week, you must send a copy of that

employee’s Form IT‑2104‑E to: NYS Tax Department, Income

Military spouses – Under the Servicemembers Civil Relief Act

Tax Audit Administrator, Withholding Certificate Coordinator,

(SCRA), as amended by the Military Spouses Residency Relief Act,

W A Harriman Campus, Albany NY 12227. If the employee is also

you may be exempt from New York income tax (and New York City

a new hire or rehire, see Note below.

and Yonkers personal income tax, if applicable) on your wages if:

1) your spouse is a member of the armed forces present in New

The Tax Department will not accept this form if it is incomplete. We

York in compliance with military orders; 2) you are present in New

will review these certificates and notify you of any adjustments that

York solely to be with your spouse; and 3) you are domiciled in

must be made.

another state.

Due dates for sending certificates received from employees who

Liability for estimated tax – If, as a result of this exemption

claim exemption and earn more than $200 per week are:

certificate, your employer does not withhold income tax from your

Quarter

Due date

Quarter

Due date

wages and you later fail to qualify for exemption from tax, you may

January – March

April 30

July – September

October 31

be required to pay estimated tax and be subject to penalty if it is not

April – June

July 31

October – December January 31

paid. For further information, see Form IT‑2105, Estimated Income

Revocation by employer – You must revoke this exemption

Tax Payment Voucher for Individuals.

within 10 days if, on any day during the calendar year, the date of

Multiple employers – If you have more than one employer, you

birth stated on the certificate filed by the employee indicates the

may claim exemption from withholding with each employer as long

employee no longer meets the age requirements for exemption.

as your total expected income will not cause you to incur a New

The revocation must be in the form of a written notice to the

York income tax liability for the year 2014 and you had no liability

employee.

for 2013.

New hires and rehires – Mark an X in the box if you are submitting

Revocation by employee – You must revoke this exemption

a copy of this form to comply with New York State’s New Hire

certificate (1) within 10 days from the day you expect to incur a

Reporting Program. A newly hired or rehired employee means an

New York income tax liability for the year 2014, (2) on or before

employee previously not employed by you, or previously employed

December 1, 2014, if you expect to incur a tax liability for 2015, or

by you but separated from such employment for 60 or more

(3) when you no longer qualify for exemption under the SCRA.

consecutive days. Enter the first day any services are performed

If you are required to revoke this certificate, if you no longer meet

for which the employee will be paid wages, commissions, tips

and any other type of compensation. For services based solely

the age requirements for claiming exemption, or if you want income

on commissions, this is the first day an employee working for

tax withheld from your pay (because, for example, you expect your

income to exceed $3,000), you must file Form IT‑2104, Employee’s

commissions is eligible to earn commissions. Also, mark an X in

the Yes or No box indicating if dependent health insurance benefits

Withholding Allowance Certificate, with your employer. Follow the

instructions on Form IT‑2104 to determine the correct number of

are available to this employee. If Yes, enter the date the employee

qualifies for coverage. Mail the completed form, within 20 days of

allowances to claim for withholding tax purposes.

hiring, to:

Filing status – Mark an X in one box on Form IT‑2104‑E that

NYS TAX DEPARTMENT

shows your present filing status for federal purposes.

NEW HIRE NOTIFICATION

PO BOX 15119

ALBANY NY 12212-5119

To report newly hired or rehired employees online go to

Note: If the newly hired or rehired employee has also claimed

exemption from withholding but usually earns more than $200 per

week, mail Form IT‑2104‑E to the Tax Department at the New Hire

Notification address above.

Privacy notification

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including

but not limited to, sections 5‑a, 171, 171‑a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of

social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax

information programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support

enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227;

telephone (518) 457‑5181.

Need help?

For help completing this form, employees may call (518) 457‑5181, and employers may call (518) 485‑6654.

Form It-2104-E - Certificate Of Exemption From Withholding - 2014 Page 2

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