Withholding requirements for sailors

New York State, New York City, and Yonkers income taxes may not be withheld from compensation paid to sailors engaged in foreign, coastwise, intercoastal, interstate or noncontiguous trade, or an individual employed on any fishing vessel or fish processing vessel.

However, sailors may request New York State, New York City, or Yonkers withholding, regardless of their resident status. See part R, Voluntary withholding agreements .