Mark an X in the box if a newly hired employee or a rehired employee .......
First date employee performed services for pay (mmddyyyy)
(see instructions):
Are dependent health insurance benets available for this employee? .............................. Yes No
If Yes, enter the date the employee qualies (mmddyyyy) : ........
First name and middle initial Last name Social Security number
Mailing address (number and street or PO box) Apartment number Date of birth (mmddyyyy)
City, village, or post ofce State ZIP code
Department of Taxation and Finance
Certicate of Exemption from Withholding
New York State New York City Yonkers
Filing status: Mark an X in only one box
A Single B Married
C Qualifying widow(er) or
head of household with
qualifying person ..............
To claim exemption from withholding for New York State personal income tax (and New York City and Yonkers personal income tax, if
applicable), you must meet the conditions in either Group A or Group B:
Group A
you must be under age 18, or over age 65, or a full‑time student under age 25; and
you did not have a New York income tax liability for 2019; and
you do not expect to have a New York income tax liability for 2020 (for this purpose, you have a tax liability if your return shows tax
before the allowance of any credit for income tax withheld).
Group B
you meet the conditions set forth under the Servicemembers Civil Relief Act (SCRA), as amended by the Military Spouses Residency
Relief Act and the Veterans Benets and Transition Act. See Military spouses.
If you do not meet all of the conditions in either Group A or Group B above, stop; you cannot claim exemption from withholding (see Note below).
IT-2104-E
Instructions
Are you a full-time student?...... Yes No Are you a military spouse exempt under the SCRA? ..... Yes No
I certify that the information on this form is correct and that, for the year 2020, I expect to qualify for exemption from withholding of New York State income tax
under section 671(a)(3) of the Tax Law or under the SCRA. I will notify my employer within 10 days of any change requiring revocation of the exemption from
withholding as explained in the instructions.
Employer: complete this section only if you must send a copy of this form to the NYS Tax Department (see instructions).
Employer name and address Employer identication number
Employee’s signature (give the completed certicate to your employer) Date
Employee
Who qualies – To claim exemption from withholding for New
York State personal income tax (and New York City and Yonkers
personal income tax, if applicable), you must meet the conditions in
either Group A or Group B:
Group A
you must be under age 18, or over age 65, or a full‑time student
under age 25; and
you did not have a New York income tax liability for 2019; and
you do not expect to have a New York income tax liability for
2020 (for this purpose, you have a tax liability if your return
shows tax before the allowance of any credit for income tax
withheld).
Group B
you meet the conditions set forth under the Servicemembers
Civil Relief Act (SCRA), as amended by the Military Spouses
Residency Relief Act and the Veterans Benets and Transition
Act. See Military spouses.
If you meet the conditions in Group A or Group B, le this certicate,
Form IT‑2104‑E, with your employer. Otherwise, your employer
must withhold New York State income tax (and New York City and
Yonkers personal income tax, if applicable) from your wages. Do
not send this certicate to the Tax Department.
Generally, as a resident, you are required to le a New York State
income tax return if you are required to le a federal income tax
return, or if your federal adjusted gross income plus your New
York additions is more than $4,000, regardless of your ling status.
However, if you are single and can be claimed as a dependent on
another person’s federal return, you must le a New York State
return if your federal adjusted gross income plus your New York
additions is more than $3,100.
If you are a nonresident and have income from New York sources,
you must le a New York return if the sum of your federal adjusted
gross income and New York additions to income is more than your
New York standard deduction.
A penalty of $500 may be imposed for furnishing false information
that decreases your withholding amount.
Note: If you do not qualify for exemption, or you want New York
State, New York City, or Yonkers personal income tax withheld
from your pay, le Form IT-2104, Employee’s Withholding
Allowance Certicate, with your employer. Follow the instructions
This certicate will expire on April 30, 2021.
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 certicate
with your employer if you meet the conditions listed in Group A or
Group B above. You must le a new certicate 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 Benets 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
certicate, 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
for 2019.
Revocation by employee – You must revoke this exemption
certicate (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 certicate, 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 Certicate, 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.
Employer
Keep this certicate 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 Certicate 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
below.
The Tax Department will not accept this form if it is incomplete. We
will review these certicates and notify you of any adjustments that
must be made.
Due dates for sending certicates 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 certicate 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
employee.
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 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 NOTIFICATION
PO BOX 15119
ALBANY NY 12212-5119
To report newly hired or rehired employees online go to
https://www.nynewhire.com.
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
Notication address above.
Privacy notication
See our website or Publication 54, Privacy Notication.
Need help?
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.
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