Earnings within Yonkers of less than $3,000
If a Yonkers nonresident employee will work only a short period within Yonkers and it is reasonably expected that the total wages for services performed within Yonkers for the taxable year will not exceed $3,000 (or $3,000, prorated for taxable periods of less than one year), withholding is not required, and Form IT-2104.1 is not required from the employee.