Q. Employee’s withholding allowance certificate

If an individual and their spouse both work, each spouse should file a separate Form IT-2104 with their employer and complete the form according to the instructions for Married couples with both spouses working to ensure greater accuracy in withholding amounts to better match their total tax.

If an employee has not filed federal Form W-4 or wishes to claim allowances other than those claimed for federal withholding tax purposes, the employee must complete and give Form IT-2104 to their employer.

If at any time an employee claims more than 14 allowances on Form IT-2104, see part T, Submitting certificates to the Tax Department .