R. Voluntary withholding agreements

An employee and employer may enter into an agreement to withhold on payments for services not considered wages as defined in part E, Income subject to withholding , and compensation described in part N, Taxation of employees of interstate carriers as well as sailors engaged in all types of trade . The employer and employee must agree to the withholding, which is subject to termination on written notice by either party. The furnishing of Form IT-2104, constitutes a request for withholding. If the employee is subject to withholding on the payment of wages by their employer, the employee may also enter into an agreement with their employer for withholding on payments for services not considered wages by furnishing the employer with a written request containing their name, address, SSN, statement that they desire withholding and the duration of the withholding. There is no provision in New York State Tax Law for withholding on individuals who are self-employed (for example, independent contractors).