Services performed in Yonkers by a nonresident of Yonkers

An employee who is not a Yonkers resident but performs services for you in Yonkers must complete and give you Form IT-2104.1, certifying Yonkers nonresidency.

The Yonkers nonresident earnings tax is withheld on wages paid to Yonkers nonresident employees for services performed in Yonkers. If a city nonresident employee performs services entirely in Yonkers, the tax must be withheld from all wages in accordance with the tables that apply to Yonkers nonresidents.