T. Submitting certificates to the Tax Department

If an employee claims more than 14 allowances, you are required to send a copy of that employee’s Form IT-2104 to the Tax Department. Also, if an employee who claims exemption from withholding on Form IT-2104-E usually earns more than $200 per week, you must send in a copy of that employee’s Form IT-2104-E. Send a copy of the employee’s Form IT-2104 or Form IT-2104-E to: NYS Tax Department, Income Tax Audit Administrator, Withholding Certificate Coordinator, W A Harriman Campus, Albany NY 12227-0865.

The Tax Department will review these certificates and notify you of any adjustments that must be made to either the filing status or number of withholding allowances permitted, or both. Any Withholding Allowance Adjustment Notice issued by the Tax Department regarding an employee’s New York State (and New York City or Yonkers, if applicable) withholding must be used as the basis for withholding and cannot be changed without written notice from the Tax Department.

If you receive a Withholding Allowance Adjustment Notice for an employee and the employee then wishes to complete a new Form IT-2104 or Form IT-2104-E, claiming a different filing status or a number of allowances higher than the adjustment notice allows, do not accept the new form or make any changes. Instruct the employee to forward the new Form IT-2104 or IT-2104-E, along with a statement explaining why the new allowances should be accepted, and a copy of the original Withholding Allowance Adjustment Notice to the above address. The Tax Department will determine whether to accept the new certificate and will notify you in writing if you can accept the new Form IT-2104 or IT-2104-E.

Due dates for sending new certificates received from employees claiming more than 14 allowances, or claiming exemption from withholding where earnings are more than $200 per week, are as follows:

Due dates for sending new certificates Quarter Due date January 1 through March 31 April 30 April 1 through June 30 July 31 July 1 through September 30 October 31 October 1 through December 31 January 31