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are entitled to fewer allowances than claimed on your original federal
Exemption from withholding
To claim exemption from income tax withholding, you mustle
FormIT-2104-E,Certicate of Exemption from Withholding, with your
exemption. This exemption from withholding is allowable only if you had
no New York income tax liability in the prior year, you expect none in the
current year, andyouareover65yearsofage,under18,orafull-time
you are a military spouse and meet the conditions set forth under the
You may not claim a withholding allowance for yourself or, if married,
your spouse. Claim the number of withholding allowances you compute
withheld, you may claim fewer allowances. If you claim more than
14 allowances, your employer must send a copy of your Form IT-2104
enter 0 and see Additional dollar amount(s) below.
Income from sources other than wages –Ifyouhavemorethan
dividends, or alimony received), reduce the number of allowances
allowances (less than zero), see Withholding allowances above. You
may also consider making estimated tax payments, especially if you
that payments be made by the employee directly to the Tax Department
on a quarterly basis. For more information, see the instructions for
FormIT-2105,Estimated Tax Payment Voucher for Individuals, or see
Other credits (Worksheetline14) – Ifyouwillbeeligibletoclaim
any credits other than the credits listed in the worksheet, such as an
investment tax credit, you may claim additional allowances.
in the chart below, and divide the amount of the expected credit by the
number indicated. Enter the result (rounded to the nearest whole number)
Head of household
and NYAGI is:
and NYAGI is:
Divide amount of
expected credit by:
Less than Less than Less than
$215,400 $269,300 $323,200
Between Between Between
$215,400and $269,300and $323,200and
$1,077,550 $1,616,450 $2,155,350
Over Over Over
$1,077,550 $1,616,450 $2,155,350
Example: You are married and expect your New York adjusted gross
income to be less than $323,200. In addition, you expect to receive a
ow-through of an investment tax credit from the S corporation of which
you are a shareholder. The investment tax credit will be $160. Divide
the expected credit by 66. 160/66 = 2.4242. The additional withholding
allowance(s) would be 2. Enter 2 on line 14.
Married couples with both spouses working –Ifyouandyourspouse
respective employers. Your withholding will better match your total tax if
thelowerwage-earningspouseclaimszeroallowances.Do not claim
• lessthan$107,650,youshouldeachmarkanX in the box Married,
but withhold at higher single rateonthecerticatefront,anddividethe
applicable) between you and your working spouse.
withholding dollar amount on line 3.
Taxpayers with more than one job –Ifyouhavemorethanonejob,
sure to claim only the total number of allowances that you are entitled
to. Your withholding will better match your total tax if you claim all of
tax withheld, if you are a single taxpayer or head of household with
two or more jobs, and your combined wages from all jobs are under
Withholding allowances above.
from the chart on line 3.
the words Higher-paying job for Higher earner’s wages within the chart).
Dependents – Ifyouareadependentofanothertaxpayerandexpect
ensure that your employer withholds enough tax.
Following the above instructions will help to ensure that you will not owe
Heads of households with only one job – Ifyouwillusethe
the Single or Head of householdboxonthefrontofthecerticate.Ifyou
have only one job, you may also wish to claim two additional withholding
Additional dollar amount(s)
You may ask your employer to withhold an additional dollar amount each
instances, if you compute a negative number of allowances and your
employer cannot accommodate a negative number, for each negative
additional withholding for Yonkers on line 5.
dollar amount, as determined by these instructions or by using the
if you are not paid on a weekly basis, you will need to adjust the dollar
amount(s) that you compute. For example, if you are paid biweekly, you
must double the dollar amount(s) computed.
designed to ensure that the correct amount of tax is withheld from your pay.
assess interest and may impose penalties in certain situations in addition
that you owe personal income tax, and we may assess interest and
penalties on the amount of tax that you should have paid during the year.
Box A – Ifyouarerequiredtosubmitacopyofanemployee’s
morethan14allowances,markanX in box A and send a copy
ofFormIT-2104to:NYS Tax Department, Income Tax Audit
Administrator, Withholding Certicate Coordinator, W A Harriman
Campus, Albany NY 12227-0865.Iftheemployeeisalsoanewhireor
rehire, see Box Binstructions.SeePublication55,Designated Private