G. New York City resident employees

All wages paid to a New York City resident are also subject to New York City income tax withholding even though the services may have been performed outside New York City.

Individuals who reside in the following counties are subject to New York City income tax: Kings County (Brooklyn), Bronx County, New York County (Manhattan), Richmond County (Staten Island), and Queens County. Certain mailing addresses in Queens (ZIP codes starting with 110) and the Bronx (ZIP code 10803) may actually be part of Nassau or Westchester County. Employers may use the Tax Department’s Jurisdiction/Rate Lookup by address to determine if an employee’s address is a New York City address for purposes of withholding New York City income tax by visiting our website at www.tax.ny.gov .

Note: Employers must continue to withhold New York City income tax from resident employees regardless of work location or length of assignment outside of New York City. However, an employer may accept a completed Form IT-2104.1 , New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax , as documentation of an employee’s nonresident status, as long as the employer does not have any actual knowledge or reason to know the certificate is incorrect or unreliable. For more information on Form IT-2104.1, see part K, Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax .