H. Yonkers resident employees

All wages paid to a Yonkers resident are also subject to withholding of Yonkers resident tax surcharge even if the services are performed outside Yonkers. See part J, Yonkers nonresident employees , below for withholding of Yonkers nonresident earnings tax.

Individuals who reside in Yonkers and certain areas of Bronxville, Scarsdale, and Tuckahoe are subject to Yonkers resident tax surcharge withholding. Employers may use the Tax Department’s Jurisdiction/Rate Lookup by address to determine if an employee’s address is in the city of Yonkers for the purposes of withholding Yonkers resident tax surcharge by visiting our website at www.tax.ny.gov .

The Yonkers resident tax surcharge is equal to 16.75% of the New York State tax. You may figure the withholding amount by simply multiplying the New York State withholding amount by 16.75% (0.1675), rather than using the other methods explained in part P, Determining withholding tax .

Note: Employers must continue to withhold Yonkers income tax from resident employees regardless of work location or length of assignment outside of Yonkers. However, an employer may accept a completed Form IT-2104.1, 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 .