First name and middle initial Last name Your social security number
Permanent home address
(number and street or rural route) Apartment number
City,village,orpostofce State ZIPcode
Are you a resident of New York City? ........... Yes No
Are you a resident of Yonkers? ..................... Yes No
Complete the worksheet on page 3 before making any entries.
1 TotalnumberofallowancesyouareclaimingforNewYorkStateandYonkers,ifapplicable
(from line 18) ...........
1
2 Total number of allowances for New York City
(from line 29) ..................................................................................
2
Use lines 3, 4, and 5 below to have additional withholding per pay period under special agreement with your employer.
3 NewYorkStateamount ........................................................................................................................................
3
4 New York City amount ...........................................................................................................................................
4
5 Yonkers amount ....................................................................................................................................................
5
Department of Taxation and Finance
Employee’s Withholding Allowance Certicate
New York State • New York City • Yonkers
SingleorHeadofhousehold
Married
Married, but withhold at higher single rate
Note:Ifmarriedbutlegallyseparated,markanX in
the Single or Head of household box.
IcertifythatIamentitledtothenumberofwithholdingallowancesclaimedonthiscerticate.
Employee’s signature Date
Employer’s name and address
(Employer: complete this section only if you are sending a copy of this form to the NYS Tax Department.)
Employeridenticationnumber
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. You may also be subject to criminal penalties.
Employee: detach this page and give it to your employer; keep a copy for your records.
Changes effective for 2018
FormIT-2104hasbeenrevisedfortaxyear2018.Theworksheeton
page3andthechartsbeginningonpage4,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ledaFormIT-2104andusedthe
worksheetorcharts,youshouldcompleteanew2018FormIT-2104and
give it to your employer.
Who should le this form
Thiscerticate,FormIT-2104,iscompletedbyanemployeeandgiven
totheemployertoinstructtheemployerhowmuchNewYorkState(and
New York City and Yonkers) tax to withhold from the employee’s pay. The
more allowances claimed, the lower the amount of tax withheld.
IfyoudonotleFormIT-2104,youremployermayusethesamenumber
ofallowancesyouclaimedonfederalFormW-4.Duetodifferencesin
tax law, this may result in the wrong amount of tax withheld for New York
State,NewYorkCity,andYonkers.CompleteFormIT-2104eachyear
andleitwithyouremployerifthenumberofallowancesyoumayclaim
isdifferentfromfederalFormW-4orhaschanged.Commonreasonsfor
completinganewFormIT-2104eachyearinclude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 deductions on your personal income tax return.
• YouclaimallowancesforNewYorkStatecredits.
• Youowedtaxorreceivedalargerefundwhenyouledyourpersonal
income tax return for the past year.
• Yourwageshaveincreasedandyouexpecttoearn$107,650ormore
during the tax year.
• Thetotalincomeofyouandyourspousehasincreasedto$107,650or
more for the tax year.
• Youhavesignicantlymoreorlessincomefromothersourcesorfrom
another job.
You no longer qualify for exemption from withholding.
Instructions
Employer: Keep this certicate 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 Employeeclaimedmorethan14exemptionallowancesforNYS ............ A
B Employee is a new hire or a rehire ... B First d
ate employee performed services for pay (mm-dd-yyyy)
(see instr.):
Aredependenthealthinsurancebenetsavailableforthisemployee? ............. Yes No
IfYes,enterthedatetheemployeequalies(mm-dd-yyyy):
IT-2104
IT-2104 (2018) Page 3 of7
Worksheet
See the instructions before completing this worksheet.
Part 1 –
Complete this part to compute your withholding allowances for New York State and Yonkers (line1).
Part 3 – Complete this part to compute your withholding allowances for New York City (line2).
Part 2 – Complete this part only if you expect to itemize deductions on your state return.
19 Enter your estimated federal itemized deductions for the tax year ........................................................................................... 19
20 Enteryourestimatedstate,local,andforeignincometaxesorstateandlocalgeneralsalestaxesincludedonline19 ........ 20
21 Subtractline20fromline19 .................................................................................................................................................... 21
22 Enter your estimated college tuition itemized deduction .......................................................................................................... 22
23 Addlines21and22 ................................................................................................................................................................. 23
24 Basedonyourfederallingstatus,entertheapplicableamountfromthetablebelow ........................................................... 24
Single(cannotbeclaimedasadependent)
.... $ 8,000 Qualifyingwidow(er) ........................................ $16,050
Single(canbeclaimedasadependent) ....... $ 3,100 Marriedlingjointly .......................................... $16,050
Headofhousehold......................................... $11,200 Marriedlingseparatereturns ......................... $ 8,000
25 Subtractline24fromline23(if line 24 is larger than line 23, enter 0 here and on line 17 above) ....................................................... 25
26 Divideline25by$1,000.Dropanyfractionandentertheresulthereandonline17above ................................................... 26
27 Entertheamountfromline6above ......................................................................................................................................... 27
28 Addlines15through17aboveandentertotalhere ................................................................................................................ 28
29 Addlines27and28.Entertheresulthereandonline2 ......................................................................................................... 29
6 Enter the number of dependents that you will claim on your state return
(do not include yourself or, if married, your spouse)
..... 6
For lines 7, 8, and 9, enter 1 for each credit you expect to claim on your state return.
7 College tuition credit .................................................................................................................................................................. 7
8 NewYorkStatehouseholdcredit ............................................................................................................................................... 8
9 Realpropertytaxcredit .............................................................................................................................................................. 9
For lines 10, 11, and 12, enter 3 for each credit you expect to claim on your state return.
10 Child and dependent care credit ................................................................................................................................................ 10
11 Earned income credit ................................................................................................................................................................. 11
12 EmpireStatechildcredit ............................................................................................................................................................ 12
13 NewYorkCityschooltaxcredit:IfyouexpecttobearesidentofNewYorkCityforanypartofthetaxyear,enter2 ............... 13
14 Other credits (see instructions) ...................................................................................................................................................... 14
15 Headofhouseholdstatusand only one job (enter 2 if the situation applies) ................................................................................... 15
16 Enter an estimate of your federal adjustments to income, such as alimony you will pay for the tax year
anddeductibleIRAcontributionsyouwillmakeforthetaxyear.Totalestimate$ .
Dividethisestimateby$1,000.Dropanyfractionandenterthenumber .............................................................................. 16
17 Ifyouexpecttoitemizedeductionsonyourstatetaxreturn,completePart2belowandenterthenumberfromline26.
All others enter 0 ................................................................................................................................................................... 17
18 Addlines6through17.Entertheresulthereandonline1.Ifyouhavemorethanonejob,orifyouandyourspouseboth
work, see instructions for Taxpayers with more than one job or Married couples with both spouses working. ..................... 18
Standard deduction table
Employers
Box A Ifyouarerequiredtosubmitacopyofanemployee’s
FormIT-2104totheTaxDepartmentbecausetheemployeeclaimed
morethan14allowances,markanX in box A and send a copy
ofFormIT-2104to:NYS Tax Department, Income Tax Audit
Administrator, Withholding Certicate Coordinator, W A Harriman
Campus, Albany NY 12227-0865.Iftheemployeeisalsoanewhireor
rehire, see Box Binstructions.SeePublication55,Designated Private
Delivery Services,ifnotusingU.S.Mail.
Duedatesforsendingcerticatesreceivedfromemployeesclaiming
morethan14allowancesare:
Quarter Due date Quarter Due date
January–March April30 July–September October31
April–June July31 October–December January31
Box B – IfyouaresubmittingacopyofthisformtocomplywithNew
YorkState’sNewHireReportingProgram,markanX in box B. Enter the
rstdayanyservicesareperformedforwhichtheemployeewillbepaid
wages, commissions, tips and any other type of compensation. For
servicesbasedsolelyoncommissions,thisistherstdayanemployee
working for commissions is eligible to earn commissions. Also, mark an X
in the Yes or Noboxindicatingifdependenthealthinsurancebenetsare
availabletothisemployee.IfYes,enterthedatetheemployeequalies
forcoverage.Mailthecompletedform,within20daysofhiring,to:NYS
Tax Department, New Hire Notication, PO Box 15119, Albany NY
12212-5119. Toreportnewly-hiredorrehiredemployeesonlineinsteadof
submitting this form, go to www.nynewhire.com.