IT-2104-E (2020) (back)
on Form IT‑2104 to determine the correct number of allowances to
claim for withholding tax purposes.
When to claim exemption from withholding – File this certicate
with your employer if you meet the conditions listed in Group A or
Group B above. You must le a new certicate each year if you
wish to continue to claim the exemption.
Military spouses – Under the Servicemembers Civil Relief Act
(SCRA), as amended by the Military Spouses Residency Relief
Act and the Veterans Benets and Transition Act, you may be
exempt from New York income tax (and New York City and Yonkers
personal income tax, if applicable) on your wages if: 1) your spouse
is a member of the armed forces present in New York in compliance
with military orders; 2) you are present in New York solely to be with
your spouse; and 3) you are domiciled in another state.
Liability for estimated tax – If, as a result of this exemption
certicate, your employer does not withhold income tax from your
wages and you later fail to qualify for exemption from tax, you may
be required to pay estimated tax and be subject to penalty if it is
not paid. For further information, see Form IT‑2105, Estimated Tax
Payment Voucher for Individuals.
Multiple employers – If you have more than one employer, you
may claim exemption from withholding with each employer as long
as your total expected income will not cause you to incur a New
York income tax liability for the year 2020 and you had no liability
Revocation by employee – You must revoke this exemption
certicate (1) within 10 days from the day you expect to incur a
New York income tax liability for the year 2020, (2) on or before
December 1, 2020, if you expect to incur a tax liability for 2021, or
(3) when you no longer qualify for exemption under the SCRA.
If you are required to revoke this certicate, if you no longer meet
the age requirements for claiming exemption, or if you want income
tax withheld from your pay (because, for example, you expect your
income to exceed $3,100), you must le Form IT-2104, Employee’s
Withholding Allowance Certicate, with your employer. Follow the
instructions on Form IT‑2104 to determine the correct number of
allowances to claim for withholding tax purposes.
Filing status – Mark an X in one box on Form IT‑2104‑E that
shows your present ling status for federal purposes.
Keep this certicate with your records. If an employee who
claims exemption from withholding on Form IT‑2104‑E usually
earns more than $200 per week, you must send a copy of that
employee’s Form IT‑2104‑E to: NYS Tax Department, Income
Tax Audit Administrator, Withholding Certicate Coordinator,
W A Harriman Campus, Albany NY 12227-0865. See
Publication 55, Designated Private Delivery Services, if not using
U.S. Mail. If the employee is also a new hire or rehire, see Note
The Tax Department will not accept this form if it is incomplete. We
will review these certicates and notify you of any adjustments that
must be made.
Due dates for sending certicates received from employees who
claim exemption and earn more than $200 per week are:
Quarter Due date Quarter Due date
January – March April 30 July – September October 31
April – June July 31 October – December January 31
Revocation by employer – You must revoke this exemption
within 10 days if, on any day during the calendar year, the date of
birth stated on the certicate led by the employee indicates the
employee no longer meets the age requirements for exemption.
The revocation must be in the form of a written notice to the
New hires and rehires – Mark an X in the box if you are submitting
a copy of this form to comply with New York State’s New Hire
Reporting Program. A newly hired or rehired employee means an
employee previously not employed by you, or previously employed
by you but separated from such employment for 60 or more
consecutive days. 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 benets
are available to this employee. If Yes, enter the date the employee
qualies for coverage. Mail the completed form, within 20 days of
NYS TAX DEPARTMENT
NEW HIRE NOTIFICATION
PO BOX 15119
ALBANY NY 12212-5119
To report newly hired or rehired employees online go to
Note: If the newly hired or rehired employee has also claimed
exemption from withholding but usually earns more than $200 per
week, mail Form IT‑2104‑E to the Tax Department at the New Hire
Notication address above.
See our website or Publication 54, Privacy Notication.
• Information and forms are available on the Tax Department’s website (at www.tax.ny.gov).
• For help completing this form, employees may call 518‑457‑5181, and employers may call 518‑485‑6654.