Department
of
Taxation and Finance
IT-2104
Employee's
Withholding
Allowance
Certificate
New
York State •
New
York City • Yonkers
First name and middle initial
Last
na
me
You
r Social Securi
ty
nu
mber
Permanent home address
(numb
er
a
nd
str
ee
t
or
rural route)
Apartment number
S
in
gle
or
Head
of
h
ou
seho
ld D
Ma
rri
e
d
□
Ma
rri
ed
, but wi
thho
ld at higher sin
gle
ra
te
□
City, village, or post office
State
ZIP code
N
ote
: If ma
rri
ed
but
l
ega
lly
sepa
r
ated
, ma
rl<
an
X"
the
Sing
le
or
He
ad
of
ho
useho
ld
box.
Are you a resident
of
New York City? ..
..
.....
..
YesD
No
□
Are
you a resident
of
Yonkers?
..
...........
..
...... Yes D
No
□
Complete the worksheet on page 4 before making any entries.
1
Total number
of
allowances
you
are claiming for New York State and Yonkers,
if
applicable (from line 20) .
..........
1
2
Total number
of
allowances for New York City (from line 35)
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2
Use lines 3, 4, and 5 below to have additional withholding per pay period under special agreement with your employer.
3
N
ew
York State amount
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3
4
New
York City amount .... ....
..
........ .
..
.......
..
.
..
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..
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...
..
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..
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..
4
5
Yonkers amount
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5
I certify that I am entitled to the number
of
withholding allowances claimed on this certificate.
IEmployee's signature IDate
Penalty - A penalty
of
$500
may
be
imposed for any false statement you make that decreases the amount
of
money you have withheld
from your wages.
Yo
u may also
be
subject
to
criminal
pe
nalties.
Employee: detach this page and give it
to
your employer; keep a copy for your records.
Employer: Keep this certificate with
your
records.
Mark an X in box A and/or box B to indicate why you are sending a copy
of
this form to New York State (see instructions
):
A
B
Employee claimed more than 14 exemption allowances
for
NYS . . . . . . . . . . . . A D
Employee is a new hire
or
a rehire . . . B D First date employee
performed
services
for
pay
(mm
Are dependent health insurance benefits available
for
this employee?
..
..
.......
..
Yes D
-dd-
WYY
) (see inst
r.
):
No D
If Yes, enter the date the employee qualifies (mm-dd-yyyy):
Employer's name and address (Emplo
yer
:
co
m
pl
ete
this s
ecti
on only
if
you
ar
e sending a
co
py
of this f
orm
to th
e
NY
S
Tax
Department
.)
Empl
oyer identifica
ti
on number
Instructions
Changes effective for 2020
Form IT-2104 has been revised for tax
year
2020. The worksheet on
page
4 and the charts beginning on page 5, used to compute withholding
allowances or
to
enter an additional dollar amount on line(s)
3,
4 , or 5,
have been revised.
If you previously filed a
Form
IT-2104 and used
the
worksheet
or
charts, you should complete a
new
2020 Form IT-2104 and
give
it
to your employer.
Who should file this form
This certificate, Form
IT
-2104, is completed
by
an employee and gi
ven
to the employer to instruct the employer
how
much New York State (and
New York City and Yonkers) tax to
wit
hhold from the
emp
loyee's pay.
The
more allowances claimed , the lower the amount
of
tax withheld.
If
the federal Form W-4 you most recently submitted to your employer
was
for
tax
year
2019 or earlier, and you
do
not file Form IT-2104, your
employer may use the same
number
of
allowances you claimed on your
federal Form W-4. Due to differences in tax l
aw
, this may result in the
wrong amount
of
tax withheld
for
New
York State, New York Ci
ty
, and
Yonkers.
For tax years 2020 or later, withholding allowances are
no
longer reported
on federal Form W-4. Therefore, if you submit a federal
Fo
rm W-4 to your
employer for tax year 2020 or later, and
you
do
not file Form IT-2104, your
employer may use zero
as
your number
of
allowances. This
may
result in
the wrong amount
of
tax
wi
thheld for
New
York State, New York City, and
Yonkers.
Complete
For
m IT-2104 each year and file it with
your
employ
er
if the
number
of
allowances
you
may
claim is different from federal
For
m W-4 or
has changed. Common reasons for completing a n
ew
Form
IT
-2104 each
year inclu
de
the following:
You
started a new
job
.
You
are no longer a dependent.
Your individual circumstances
may
have changed (for example, you
were married
or
have an additional child
).
You moved into
or
out
of
NYC or Yonkers.
You itemize your deduc
ti
ons
on your personal income tax return.
You claim allowances
fo
r New York State credits.
Yo
u owed tax or received a large refund when you filed your personal
income tax return for the past year.
Your wages have increased and you expect to earn $10
7,
65
0 or more
during the tax ye
ar
.
