Form T-2104.1 - New York State, City Of New York, And City Of Yonkers Certificate Of Nonresidence And Allocation Of Withholding Tax Page 2

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IT-2104.1 (9/11) (back)
Instructions
Resident and nonresident defined
Percent of services
The percent of services performed in New York State or Yonkers
To determine whether or not you are a resident of New York
may be computed using days, miles, time, or similar criteria.
State, New York City, or Yonkers, you must consider your
For example, an individual working in New York State two out of
domicile and permanent place of abode. In general, your
five days for the entire year performs 40% of his or her services
domicile is the place you intend to have as your permanent
in New York State.
home. In general, a permanent place of abode is a residence
(a building or structure where a person can live) that you
Privacy notification
permanently maintain, whether you own it or not, that is
The Commissioner of Taxation and Finance may collect and
suitable for year-round use. A permanent place of abode usually
maintain personal information pursuant to the New York State
includes a residence your spouse owns or leases. For additional
Tax Law, including but not limited to, sections 5-a, 171, 171-a,
information, visit our Web site.
287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law;
Resident
and may require disclosure of social security numbers pursuant
to 42 USC 405(c)(2)(C)(i).
New York State resident — You are a New York State resident
if:
This information will be used to determine and administer tax
1. Your domicile is not New York State but you maintain a
liabilities and, when authorized by law, for certain tax offset and
permanent place of abode in New York State for more than
exchange of tax information programs as well as for any other
11 months of the year and spend 184 days or more (any part
lawful purpose.
of a day is a day for this purpose) in New York State during
Information concerning quarterly wages paid to employees
the taxable year. However, if you are a member of the armed
is provided to certain state agencies for purposes of fraud
forces, and your domicile is not New York State, you are
prevention, support enforcement, evaluation of the effectiveness
not a resident under this definition. Also, if you are a military
of certain employment and training programs and other
spouse domiciled in another state, but located in New York
purposes authorized by law.
State solely to be with your spouse (who is a member of the
armed services present in New York State in compliance with
Failure to provide the required information may subject you to
military orders), you are not considered a resident under this
civil or criminal penalties, or both, under the Tax Law.
definition. For more information, see TSB-M-10(1)I, Military
Spouses Residency Relief Act ; or
This information is maintained by the Manager of Document
Management, NYS Tax Department, W A Harriman Campus,
2. Your domicile is New York State. However, even if your
Albany NY 12227; telephone (518) 457-5181.
domicile is New York State, you are not a resident if you
meet all three of the conditions in either Group A or Group B
as follows:
Need help?
Group A
1. You did not maintain any permanent place of abode in
Visit our Web site at
New York State during the tax year, and
• get information and manage your taxes online
2. you maintained a permanent place of abode outside New
• check for new online services and features
York State during the entire tax year, and
3. you spent 30 days or less (any part of a day is a day for
Telephone assistance
this purpose) in New York State during the tax year.
Automated income tax refund status:
(518) 457-5149
Group B
1. You were in a foreign country for at least 450 days (any
Personal Income Tax Information Center: (518) 457-5181
part of a day is a day for this purpose) during any period
To order forms and publications:
(518) 457-5431
of 548 consecutive days, and
2. you, your spouse (unless legally separated), and your
minor children spent 90 days or less (any part of a day
Text Telephone (TTY) Hotline (for persons with
is a day for this purpose) in New York State during this
hearing and speech disabilities using a TTY): If you
548-day period; and
have access to a TTY, contact us at (518) 485-5082.
3. during the nonresident portion of the tax year in which
If you do not own a TTY, check with independent
the 548-day period begins, and during the nonresident
living centers or community action programs to find
portion of the tax year in which the 548-day period ends,
out where machines are available for public use.
you were present in New York State for no more than the
number of days that bears the same ratio to 90 as the
number of days in such portion of the tax year bears to
Persons with disabilities: In compliance with the
548. This condition is illustrated by the following formula:
Americans with Disabilities Act, we will ensure
that our lobbies, offices, meeting rooms, and other
number of days in the
facilities are accessible to persons with disabilities. If
maximum days allowed
nonresident portion
× 90 = in New York State
you have questions about special accommodations
548
for persons with disabilities, call the information
To determine if you are a New York City or Yonkers resident,
center.
substitute New York City or Yonkers, whichever is applicable, for
New York State in the above definition.
Nonresident and part-year resident
You are a nonresident if you do not meet the above definition of
a resident. You are a part-year resident if you meet the definition
of resident or nonresident for only part of the year.

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