Z. Records to be kept

Refer to federal Publication 15, Circular E , for a description of the records to be kept.

In addition to the records listed in federal Publication 15, Circular E , you must keep a record of the withholding allocation used for New York State nonresident employees performing services partly in New York State and the allocation used for Yonkers nonresident employees performing services partly in Yonkers.

Every employer or withholding agent required to withhold state and city taxes, and every person required to file information returns must keep all records of these taxes and information returns available for review by the Tax Department. Keep these records for four years after the due date of the tax for the return period to which the records relate, or the date the tax is paid, whichever is later. Records for information returns must be kept for four years after the due date of the information return.