New York Employee'S Withholding Allowance Certificate Page 2
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IT-2104 (2017)
• You have been advised by the Internal Revenue Service that you
total number of allowances that you compute on line 17 and line 28 (if
are entitled to fewer allowances than claimed on your original federal
applicable) between you and your working spouse.
Form W-4, and the disallowed allowances were claimed on your
• $107,650 or more, use the chart(s) in Part 4 and enter the additional
original Form IT-2104.
withholding dollar amount on line 3.
Taxpayers with more than one job – If you have more than one job,
Exemption from withholding
file a separate IT-2104 certificate with each of your employers. Be
You cannot use Form IT-2104 to claim exemption from withholding.
sure to claim only the total number of allowances that you are entitled
To claim exemption from income tax withholding, you must file
to. Your withholding will better match your total tax if you claim all of
Form IT-2104-E, Certificate of Exemption from Withholding, with your
your allowances at your higher-paying job and zero allowances at
employer. You must file a new certificate each year that you qualify for
the lower-paying job. In addition, to make sure that you have enough
exemption. This exemption from withholding is allowable only if you had
tax withheld, if you are a single taxpayer or head of household with
no New York income tax liability in the prior year, you expect none in the
two or more jobs, and your combined wages from all jobs are under
current year, and you are over 65 years of age, under 18, or a full-time
$107,650, reduce the number of allowances by seven on line 1 and
student under 25. You may also claim exemption from withholding if
line 2 (if applicable) on the certificate you file with your higher-paying
you are a military spouse and meet the conditions set forth under the
job employer. If you arrive at negative allowances (less than zero), see
Servicemembers Civil Relief Act as amended by the Military Spouses
Withholding allowances above.
Residency Relief Act. If you are a dependent who is under 18 or a
If you are a single or a head of household taxpayer, and your combined
full-time student, you may owe tax if your income is more than $3,100.
wages from all of your jobs are between $107,650 and $2,263,265, use
the chart(s) in Part 5 and enter the additional withholding dollar amount
Withholding allowances
from the chart on line 3.
You may not claim a withholding allowance for yourself or, if married,
your spouse. Claim the number of withholding allowances you compute
If you are a married taxpayer, and your combined wages from all of
in Part 1 and Part 3 on page 3 of this form. If you want more tax
your jobs are $107,650 or more, use the chart(s) in Part 4 and enter the
withheld, you may claim fewer allowances. If you claim more than
additional withholding dollar amount from the chart on line 3 (Substitute
14 allowances, your employer must send a copy of your Form IT-2104
the words Higher-paying job for Higher earner’s wages within the chart).
to the New York State Tax Department. You may then be asked to
Dependents – If you are a dependent of another taxpayer and expect
verify your allowances. If you arrive at negative allowances (less than
your income to exceed $3,100, you should reduce your withholding
zero) on lines 1 or 2 and your employer cannot accommodate negative
allowances by one for each $1,000 of income over $2,500. This will
allowances, enter 0 and see Additional dollar amount(s) below.
ensure that your employer withholds enough tax.
Income from sources other than wages – If you have more than
Following the above instructions will help to ensure that you will not owe
$1,000 of income from sources other than wages (such as interest,
additional tax when you file your return.
dividends, or alimony received), reduce the number of allowances
claimed on line 1 and line 2 (if applicable) of the IT-2104 certificate by one
Heads of households with only one job – If you will use the
for each $1,000 of nonwage income. If you arrive at negative allowances
head-of-household filing status on your state income tax return, mark
(less than zero), see Withholding allowances above. You may also
the Single or Head of household box on the front of the certificate. If you
consider filing estimated tax, especially if you have significant amounts
have only one job, you may also wish to claim two additional withholding
of nonwage income. Estimated tax requires that payments be made by
allowances on line 14.
the employee directly to the Tax Department on a quarterly basis. For
more information, see the instructions for Form IT-2105, Estimated Tax
Additional dollar amount(s)
Payment Voucher for Individuals, or see Need help? on page 6.
You may ask your employer to withhold an additional dollar amount each
Other credits (Worksheet line 13) – If you will be eligible to claim
pay period by completing lines 3, 4, and 5 on Form IT-2104. In most
any credits other than the credits listed in the worksheet, such as an
instances, if you compute a negative number of allowances and your
investment tax credit, you may claim additional allowances.
employer cannot accommodate a negative number, for each negative
allowance claimed you should have an additional $1.85 of tax withheld per
Find your filing status and your New York adjusted gross income (NYAGI)
week for New York State withholding on line 3, and an additional $0.80
in the chart below, and divide the amount of the expected credit by the
of tax withheld per week for New York City withholding on line 4. Yonkers
number indicated. Enter the result (rounded to the nearest whole number)
residents should use 16.75% (.1675) of the New York State amount for
on line 13.
additional withholding for Yonkers on line 5.
Note: If you are requesting your employer to withhold an additional dollar
Single and
Head of household
Married
Divide amount of
amount on lines 3, 4, or 5 of this allowance certificate, the additional
NYAGI is:
and NYAGI is:
and NYAGI is:
expected credit by:
dollar amount, as determined by these instructions or by using the
Less than
Less than
Less than
chart(s) in Part 4 or Part 5, is accurate for a weekly payroll. Therefore,
66
$215,400
$269,300
$323,200
if you are not paid on a weekly basis, you will need to adjust the dollar
Between
Between
Between
amount(s) that you compute. For example, if you are paid biweekly, you
$215,400 and $269,300 and
$323,200 and
68
must double the dollar amount(s) computed.
$1,077,550
$1,616,450
$2,155,350
Avoid underwithholding
Over
Over
Over
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$1,077,550
$1,616,450
$2,155,350
Form IT-2104, together with your employer’s withholding tables, is
designed to ensure that the correct amount of tax is withheld from your pay.
Example: You are married and expect your New York adjusted gross
If you fail to have enough tax withheld during the entire year, you may owe
income to be less than $323,200. In addition, you expect to receive a
a large tax liability when you file your return. The Tax Department must
flow-through of an investment tax credit from the S corporation of which
assess interest and may impose penalties in certain situations in addition
you are a shareholder. The investment tax credit will be $160. Divide
to the tax liability. Even if you do not file a return, we may determine
the expected credit by 66. 160/66 = 2.4242. The additional withholding
that you owe personal income tax, and we may assess interest and
allowance(s) would be 2. Enter 2 on line 13.
penalties on the amount of tax that you should have paid during the year.
Married couples with both spouses working – If you and your spouse
both work, you should each file a separate IT-2104 certificate with your
(continued)
respective employers. Your withholding will better match your total tax if
the higher wage-earning spouse claims all of the couple’s allowances and
the lower wage-earning spouse claims zero allowances. Do not claim
more total allowances than you are entitled to. If your combined wages
are:
• less than $107,650, you should each mark an X in the box Married,
but withhold at higher single rate on the certificate front, and divide the
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