Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 27
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52NYS-50 (1/14) Page 27 of 52
Note: The Yonkers resident tax rate is now 16.75%.
Note: Employers must continue to withhold New York City income
basis. In either case, however, you are required to make the necessary
tax from resident employees regardless of work location or length
adjustments during the year so that the proper amount of New York
of assignment outside of New York City. However, an employer may
State personal income tax is withheld from the employee’s salary for the
accept a completed Form IT-2104.1, as documentation of an employee’s
current year.
nonresident status, as long as the employer does not have any actual
You are required to withhold on all wages paid to a New York State
knowledge or reason to know the certificate is incorrect or unreliable. For
nonresident who works partly inside and partly outside New York State
more information on Form IT-2104.1, see part K on page 28.
unless Form IT-2104.1 is filed with you, or you maintain adequate
current records to determine the correct amount of wages from New York
H. Yonkers resident employees
State sources.
All wages paid to a Yonkers resident are subject to personal income tax
If you pay wages to nonresident employees whose primary work location
withholding even though the services may have been performed outside
is outside of New York State and who are expected to work 14 days or
Yonkers.
fewer in New York State during the calendar year, see TSB-M-12(5)I,
Individuals who reside in Yonkers and certain areas of Bronxville,
Withholding on Wages Paid to Certain Nonresidents Who Work 14 Days
Scarsdale, and Tuckahoe are subject to Yonkers resident income tax
or Fewer in New York State, for the Tax Department’s existing policy
withholding. Employers may use the Tax Department’s Jurisdiction/Rate
concerning employer withholding on wages paid to those employees.
Lookup by address to determine if an employee’s address is in the city of
Note: An employer may accept a completed Form IT-2104.1 as
Yonkers for the purposes of withholding Yonkers resident income tax by
documentation of an employee’s nonresident status, as long as the
visiting our Web site (see Need help? on page 45).
employer does not have any actual knowledge or reason to know
16.75%
The Yonkers resident tax is equal to 15% of the New York State tax. You
the certificate is incorrect or unreliable. For more information on
may figure the Yonkers withholding amount by simply multiplying the
Form IT-2104.1, see part K on page 28.
New York State withholding amount by 15% (0.15), rather than using
In situations where a nonresident or part-year resident employee whose
the other methods explained in part P, Determining withholding tax, on
assigned or primary work location is in New York State performs services
page 30.
for an employer at that location and at a home office located outside
16.75% (.1675)
Note: Employers must continue to withhold Yonkers income tax from
of New York State, see TSB-M-06(5)I, New York Tax Treatment of
resident employees regardless of work location or length of assignment
Nonresidents and Part-Year Residents Application of the Convenience of
outside of Yonkers. However, an employer may accept a completed
the Employer Test to Telecommuters and Others.
Form IT-2104.1, as documentation of an employee’s nonresident status,
as long as the employer does not have any actual knowledge or reason
J. Yonkers nonresident employees
to know the certificate is incorrect or unreliable. For more information on
Form IT-2104.1, see part K on page 28.
Services performed in Yonkers by a nonresident of
Yonkers
I.
New York State nonresident employees
An employee who is not a Yonkers resident but performs services for
The instructions in this part apply only to state withholding on
you in Yonkers must complete and give you Form IT-2104.1, certifying
wages paid to nonresidents of New York State. See part J, Yonkers
Yonkers nonresidency.
nonresident employees, below for withholding of Yonkers tax on Yonkers
The Yonkers nonresident earnings tax is withheld on wages paid to
nonresidents.
Yonkers nonresident employees for services performed in Yonkers. If a
New York State personal income tax must be deducted and withheld
city nonresident employee performs services entirely in Yonkers, the tax
on wages paid to New York State nonresident employees for services
must be withheld from all wages in accordance with the tables that apply
performed in New York State. Accordingly, if a New York State
to Yonkers nonresidents.
nonresident employee performs all services in New York State, the tax
must be withheld from all wages paid to the employee in accordance
Services performed partly in Yonkers
with the employee’s withholding allowance certificate and the applicable
If a Yonkers nonresident employee performs services partly in Yonkers,
withholding methods as shown in Publication NYS-50-T-NYS, New York
only wages for services inside Yonkers are subject to withholding.
State Withholding Tax Tables and Methods.
The amount of wages allocable to Yonkers is that part of the total
If a New York State nonresident employee performs services partly in the
compensation that the total number of days worked in Yonkers bears to
state, only wages for services inside the state are subject to withholding
the total number of days worked both in and out of Yonkers, exclusive
of New York State personal income tax. The amount of wages allocable
of nonworking days, normally considered to be Saturdays, Sundays,
to New York State is that part of the total compensation that the number
holidays, days of absence because of illness or personal injury, vacation
of days worked in New York State bears to the total number of days
or leave with or without pay. However, to figure the earnings of a
worked both in and out of New York State, exclusive of nonworking
traveling salesperson or other employee whose compensation depends
days, normally considered to be Saturdays, Sundays, holidays, days of
entirely on the volume of business transacted, the amount allocable to
absence because of illness or personal injury, vacation or leave with or
Yonkers is that part of the compensation received that the volume of
without pay. However, to figure the earnings of traveling salespersons or
business transacted in Yonkers bears to the total volume of business
other employees whose compensation depends entirely on the volume
transacted both in and out of Yonkers.
of business transacted by them, the amount allocable to New York State
The portion of wages allocable to Yonkers may be determined by you
is that part of the compensation received that the volume of business
on the basis of the preceding year except that you must make any
transacted by them in New York State bears to the total volume of
necessary adjustments during the year to ensure that the required
business transacted by them both in and out of New York State. (See
amount of Yonkers tax is withheld for the current year.
part Y, Statements for employees and annuitants, on page 33, and
TSB-M-02(3)I, Employer Requirements Concerning the Reporting of
If the employee reasonably expects that the preceding year’s experience
New York State, City of New York, and City of Yonkers Wages Beginning
will not apply to the current year, the employee may furnish you with
with Tax Year 2003, for the requirement to report New York State and
Form IT-2104.1 estimating the wages allocable to Yonkers, or you
local wages on federal Form W-2, Wage and Tax Statement.)
may make such an estimate and withhold on that basis. In either case,
however, you are required to make the necessary adjustments during
The portion of wages allocable to New York State may be determined
the year so that the proper amount is withheld for the current year.
by you on the basis of the preceding year, except that you must make
any necessary adjustments during the year to ensure that the required
You are required to withhold on all wages paid to a Yonkers nonresident
amount of New York State personal income tax is withheld for the current
who works partly in Yonkers unless Form IT-2104.1 is completed by the
year.
employee, or you maintain adequate current records to determine the
correct amount of wages from Yonkers sources.
If the employee reasonably expects that the preceding year’s experience
will not apply to the current year, the employee may furnish you with a
statement on Form IT-2104.1, estimating the part of wages allocable to
New York State, or you may make such an estimate and withhold on that
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