A. Purpose

This section provides a summary of an employer’s responsibilities for withholding New York State income tax, New York City income tax, Yonkers resident tax surcharge and Yonkers nonresident earnings tax. For specific information regarding filing requirements, due dates, and completion of forms, see the instructions for the particular withholding form(s) needed.

For withholding tax purposes, New York State generally conforms to federal withholding tax concepts.