P. Determining withholding tax

New York State, New York City, and Yonkers income tax withholding will be deducted in accordance with the employee’s allowance certificate (New York State Form IT-2104 , Employee’s Withholding Allowance Certificate , or Form IT-2104.1), and the approved withholding tables and methods in effect for the payroll date as provided for in publications:

Publication NYS-50-T-NYS , New York State Withholding Tax Tables and Methods

Publication NYS-50-T-NYC , New York City Withholding Tax Tables and Methods

Publication NYS-50-T-Y , Yonkers Withholding Tax Tables and Methods

A written agreement may be made between you and your employee to have additional amounts of tax withheld (see Additional withholding requested on Form IT-2104 for details).

In special situations, you may apply to the Tax Department for permission to use another method. For information on the type of income you must withhold New York State, New York City, or Yonkers income taxes from, (see Tax Department – Withholding information and instructions ).

In addition to withholding New York State tax, you may also be required to withhold income tax from wages paid to a New York State resident according to the laws of other states, their political subdivisions, or the District of Columbia.

To avoid double withholding, the amount of New York State income tax that would otherwise be required to be withheld from wages paid to a New York State resident should be reduced by the amount of income tax required to be withheld according to the laws of other states, their political subdivisions, or the District of Columbia. This applies to withholding of New York State tax on residents only.