F. New York State resident employees

All wages paid to a resident of New York State are subject to New York State income tax withholding, even when earned outside New York State.

If wages paid to New York State residents are also subject to withholding of income taxes of other states, their political subdivisions, or the District of Columbia, see part P, Determining withholding tax , for instructions on how to avoid double withholding.

Note: Employers must continue to withhold New York State income tax from resident employees regardless of work location or length of assignment outside of New York State. However, an employer may accept a completed Form IT-2104.1 , New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax , as documentation of an employee’s nonresident status, as long as the employer does not have any actual knowledge or reason to know the certificate is incorrect or unreliable. For more information on Form IT-2104.1, see part K, Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax .