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 17) ...........
1
2 Total number of allowances for New York City
(from line 28) ..................................................................................
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
NewYorkState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 2015
FormIT-2104hasbeenrevisedfortaxyear2015.Theworksheeton
page3,thechartsbeginningonpage4,andtheadditionaldollaramounts
intheinstructionsonpage2,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,
charts,oradditionaldollaramounts,youshouldcompleteanew2015
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$106,200ormore
duringthetaxyear.
• Thetotalincomeofyouandyourspousehasincreasedto$106,200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
Page 2 of 7 IT-2104 (2015)
• YouhavebeenadvisedbytheInternalRevenueServicethatyou
are entitled to fewer allowances than claimed on your original federal
FormW-4,andthedisallowedallowanceswereclaimedonyour
originalFormIT-2104.
Exemption from withholding
YoucannotuseFormIT-2104toclaimexemptionfromwithholding.
Toclaimexemptionfromincometaxwithholding,youmustle
FormIT-2104-E,Certicate of Exemption from Withholding, with your
employer.Youmustleanewcerticateeachyearthatyouqualifyfor
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, andyouareover65yearsofage,under18,orafull-time
studentunder25.Youmayalsoclaimexemptionfromwithholdingif
you are a military spouse and meet the conditions set forth under the
ServicemembersCivilReliefActasamendedbytheMilitarySpouses
ResidencyReliefAct.Ifyouareadependentwhoisunder18ora
full-timestudent,youmayowetaxifyourincomeismorethan$3,100.
Withholding allowances
You may not claim a withholding allowance for yourself or, if married,
your spouse. Claim the number of withholding allowances you compute
inPart1andPart3onpage3ofthisform.Ifyouwantmoretax
withheld, you may claim fewer allowances. If you claim more than
14 allowances, your employer must send a copy of your Form IT-2104
totheNewYorkStateTaxDepartment.Youmaythenbeaskedto
verifyyourallowances.Ifyouarriveatnegativeallowances(lessthan
zero)onlines1or2andyouremployercannotaccommodatenegative
allowances,
enter 0 and see Additional dollar amount(s) below.
Income from sources other than wages –Ifyouhavemorethan
$1,000ofincomefromsourcesotherthanwages(suchasinterest,
dividends, or alimony received), reduce the number of allowances
claimedonline1andline2(ifapplicable)oftheIT-2104certicatebyone
foreach$1,000ofnonwageincome.Ifyouarriveatnegativeallowances
(lessthanzero),seeWithholding allowances above. You may also
considerlingestimatedtax,especiallyifyouhavesignicantamounts
ofnonwageincome.Estimatedtaxrequiresthatpaymentsbemadeby
theemployeedirectlytotheTaxDepartmentonaquarterlybasis.For
moreinformation,seetheinstructionsforFormIT-2105,Estimated Tax
Payment Voucher for Individuals, or see Need help?onpage6.
Other credits (Worksheetline13)Ifyouwillbeeligibletoclaim
any credits other than the credits listed in the worksheet, such as an
investmenttaxcredit,youmayclaimadditionalallowances.
FindyourlingstatusandyourNewYorkadjustedgrossincome(NYAGI)
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)
online13.
Example: You are married and expect your New York adjusted gross
income to be less than $318,750. 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 13.
Married couples with both spouses working –Ifyouandyourspouse
bothwork,youshouldeachleaseparateIT-2104certicatewithyour
respectiveemployers.Yourwithholdingwillbettermatchyourtotaltaxif
thehigherwage-earningspouseclaimsallofthecouple’sallowancesand
thelowerwage-earningspouseclaimszeroallowances.Do not claim
moretotalallowancesthanyouareentitledto.Ifyourcombinedwages
are:
• lessthan$106,200,youshouldeachmarkanXintheboxMarried,
but withhold at higher single rateonthecerticatefront,anddividethe
totalnumberofallowancesthatyoucomputeonline17andline28(if
applicable) between you and your working spouse.
• $106,200ormore,usethechart(s)inPart4andentertheadditional
withholding dollar amount on line 3.
Taxpayers with more than one job –Ifyouhavemorethanonejob,
leaseparateIT-2104certicatewitheachofyouremployers.Be
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
yourallowancesatyourhigher-payingjobandzeroallowancesat
thelower-payingjob.Inaddition,tomakesurethatyouhaveenough
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
$106,200,reducethenumberofallowancesbysevenonline1and
line2(ifapplicable)onthecerticateyoulewithyourhigher-paying
jobemployer.Ifyouarriveatnegativeallowances(lessthanzero),see
Withholding allowances above.
Ifyouareasingleoraheadofhouseholdtaxpayer,andyourcombined
wagesfromallofyourjobsarebetween$106,200and$2,231,827,use
the chart(s) in Part 5 and enter the additional withholding dollar amount
from the chart on line 3.
Ifyouareamarriedtaxpayer,andyourcombinedwagesfromallof
yourjobsare$106,200ormore,usethechart(s)inPart4andenterthe
additionalwithholdingdollaramountfromthechartonline3(Substitute
the words Higher-paying job for Higher earner’s wages within the chart).
Dependents – Ifyouareadependentofanothertaxpayerandexpect
yourincometoexceed$3,100,youshouldreduceyourwithholding
allowancesbyoneforeach$1,000ofincomeover$2,500.Thiswill
ensurethatyouremployerwithholdsenoughtax.
Following the above instructions will help to ensure that you will not owe
additionaltaxwhenyouleyourreturn.
Heads of households with only one job – Ifyouwillusethe
head-of-householdlingstatusonyourstateincometaxreturn,mark
the Single or Head of householdboxonthefrontofthecerticate.Ifyou
have only one job, you may also wish to claim two additional withholding
allowancesonline14.
Additional dollar amount(s)
You may ask your employer to withhold an additional dollar amount each
payperiodbycompletinglines3,4,and5onFormIT-2104.Inmost
instances, if you compute a negative number of allowances and your
employer cannot accommodate a negative number, for each negative
allowanceclaimedyoushouldhaveanadditional$1.85oftaxwithheldper
weekforNewYorkStatewithholdingonline3,andanadditional$0.80
oftaxwithheldperweekforNewYorkCitywithholdingonline4.Yonkers
residentsshoulduse16.75%(.1675)oftheNewYorkStateamountfor
additional withholding for Yonkers on line 5.
Note:Ifyouarerequestingyouremployertowithholdanadditionaldollar
amountonlines3,4,or5ofthisallowancecerticate,theadditional
dollar amount, as determined by these instructions or by using the
chart(s)inPart4orPart5,isaccurateforaweeklypayroll.Therefore,
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.
Avoid underwithholding
FormIT-2104,togetherwithyouremployer’swithholdingtables,is
designedtoensurethatthecorrectamountoftaxiswithheldfromyourpay.
Ifyoufailtohaveenoughtaxwithheldduringtheentireyear,youmayowe
alargetaxliabilitywhenyouleyourreturn.TheTaxDepartmentmust
assess interest and may impose penalties in certain situations in addition
tothetaxliability.Evenifyoudonotleareturn,wemaydetermine
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.
Single and
NYAGI is:
Head of household
and NYAGI is:
Married
and NYAGI is:
Divide amount of
expected credit by:
Less than Less than Less than
66
$212,500 $265,600 $318,750
Between Between Between
$212,500and $265,600and $318,750and
68
 $1,062,650 $1,594,050 $2,125,450
Over Over Over
88
$1,062,650 $1,594,050 $2,125,450
(continued)
IT-2104 (2015) 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.
18 Enteryourestimatedfederalitemizeddeductionsforthetaxyear ........................................................................................... 18
19 Enteryourestimatedstate,local,andforeignincometaxesorstateandlocalgeneralsalestaxesincludedonline18 ........ 19
20 Subtractline19fromline18 .................................................................................................................................................... 20
21 Enteryourestimatedcollegetuitionitemizeddeduction .......................................................................................................... 21
22 Addlines20and21 ................................................................................................................................................................. 22
23 Basedonyourfederallingstatus,entertheapplicableamountfromthetablebelow ........................................................... 23
Single(cannotbeclaimedasadependent)
.... $ 7,900 Qualifyingwidow(er) ........................................ $15,850
Single(canbeclaimedasadependent) ....... $ 3,100 Marriedlingjointly .......................................... $15,850
Headofhousehold......................................... $11,100 Marriedlingseparatereturns ......................... $ 7,900
24 Subtractline23fromline22(if line 23 is larger than line 22, enter 0 here and on line 16 above) ....................................................... 24
25 Divideline24by$1,000.Dropanyfractionandentertheresulthereandonline16above ................................................... 25
26 Entertheamountfromline6above ......................................................................................................................................... 26
27 Addlines14through16aboveandentertotalhere ................................................................................................................ 27
28 Addlines26and27.Entertheresulthereandonline2 ......................................................................................................... 28
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 ................................................................................................................................................................. 1 1
12 EmpireStatechildcredit ............................................................................................................................................................ 12
13 Other credits (see instructions) ...................................................................................................................................................... 13
14 Headofhouseholdstatusand only one job (enter 2 if the situation applies) ................................................................................... 14
15 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 .............................................................................. 15
16 Ifyouexpecttoitemizedeductionsonyourstatetaxreturn,completePart2belowandenterthenumberfromline25.
All others enter 0 ................................................................................................................................................................... 16
17 Addlines6through16.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. ..................... 17
Standard deduction table
Employers
Box AIf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.
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.
Page 4 of 7 IT-2104 (2015)
Part 4 – These charts are only for married couples with both spouses working or married couples with one spouse working more than
onejob,andwhosecombinedwagesarebetween$106,200and$2,231,827.
Enter the additional withholding dollar amount on line 3.
Theadditionaldollaramount,asshownbelow,isaccurateforaweeklypayroll.Ifyouarenotpaidonaweeklybasis,youwillneedto
adjustthesedollaramount(s).Forexample,ifyouarepaidbiweekly,youmustdoublethedollaramount(s)computed.
$106,200 $127,500 $148,700 $169,950 $191,200 $233,700 $276,250 $318,750 $371,900 $425,050 $478,200
$127,499 $148,699 $169,949 $191,199 $233,699 $276,249 $318,749 $371,899 $425,049 $478,199 $531,299
$53,100 $74,299 $11 $16
$74,300 $95,549 $11 $17 $22 $27
$95,550 $116,799 $8 $15 $20 $27 $34
$116,800 $127,499 $2 $10 $16 $23 $32 $31
$127,500 $138,099 $4 $13 $20 $30 $29
$138,100 $148,699 $2 $10 $17 $27 $29 $26
$148,700 $159,349 $4 $14 $25 $29 $24
$159,350 $170,149 $2 $11 $21 $27 $24 $22
$170,150 $191,199 $4 $16 $22 $23 $22 $18
$191,200 $233,699 $6 $12 $18 $20 $18 $19
$233,700 $276,249 $6 $12 $23 $25 $19 $18
$276,250 $318,749 $6 $18 $30 $26 $19
$318,750 $371,899 $10 $20 $27 $22
$371,900 $425,049 $8 $16 $23
$425,050 $478,199 $8 $16
$478,200 $531,299 $8
Combined wages between $106,200 and $531,299
Higher earners wages
$531,300 $584,450 $637,600 $690,700 $743,850 $797,000 $850,150 $903,300 $956,450 $1,009,550 $1,062,650 $1,115,850
$584,449 $637,599 $690,699 $743,849 $796,999 $850,149 $903,299 $956,449 $1,009,549 $1,062,649 $1,115,849 $1,168,949
$233,700 $276,249 $18
$276,250 $318,749 $20 $16
$318,750 $371,899 $15 $17 $19 $14
$371,900 $425,049 $18 $11 $13 $15 $7 $7
$425,050 $478,199 $23 $18 $11 $13 $15 $7 $7 $7
$478,200 $531,299 $16 $23 $18 $11 $13 $15 $7 $7 $7 $7
$531,300 $584,449 $8 $16 $23 $18 $11 $13 $15 $7 $7 $7 $8 $11
$584,450 $637,599 $8 $16 $23 $18 $11 $13 $15 $7 $7 $8 $11
$637,600 $690,699 $8 $16 $23 $18 $11 $13 $15 $7 $8 $11
$690,700 $743,849 $8 $16 $23 $18 $11 $13 $15 $8 $11
$743,850 $796,999 $8 $16 $23 $18 $11 $13 $16 $11
$797,000 $850,149 $8 $16 $23 $18 $11 $14 $19
$850,150 $903,299 $8 $16 $23 $18 $12 $17
$903,300 $956,449 $8 $16 $23 $20 $15
$956,450 $1,009,549 $8 $16 $24 $23
$1,009,550 $1,062,649 $8 $17 $27
$1,062,650 $1,115,849 $9 $19
$1,115,850 $1,168,949 $9
Combined wages between $531,300 and $1,168,949
Higher earners wages
IT-2104 (2015) Page 5 of 7
$1,168,950 $1,222,100 $1,275,300 $1,328,400 $1,381,500 $1,434,700 $1,487,800 $1,540,900 $1,594,050 $1,647,250
$1,222,099 $1,275,299 $1,328,399 $1,381,499 $1,434,699 $1,487,799 $1,540,899 $1,594,049 $1,647,249 $1,700,399
$584,450 $637,599 $14 $17
$637,600 $690,699 $14 $17 $20 $23
$690,700 $743,849 $14 $17 $20 $23 $26 $30
$743,850 $796,999 $14 $17 $20 $23 $26 $30 $33 $36
$797,000 $850,149 $14 $17 $20 $23 $26 $30 $33 $36 $39 $42
$850,150 $903,299 $22 $17 $20 $23 $26 $30 $33 $36 $39 $42
$903,300 $956,449 $20 $25 $20 $23 $26 $30 $33 $36 $39 $42
$956,450 $1,009,549 $18 $23 $29 $23 $26 $30 $33 $36 $39 $42
$1,009,550 $1,062,649 $26 $21 $27 $32 $26 $30 $33 $36 $39 $42
$1,062,650 $1,115,849 $29 $27 $23 $28 $33 $28 $31 $34 $37 $40
$1,115,850 $1,168,949 $19 $29 $27 $23 $28 $33 $28 $31 $34 $37
$1,168,950 $1,222,099 $9 $19 $29 $27 $23 $28 $33 $28 $31 $34
$1,222,100 $1,275,299 $9 $19 $29 $27 $23 $28 $33 $28 $31
$1,275,300 $1,328,399 $9 $19 $29 $27 $23 $28 $33 $28
$1,328,400 $1,381,499 $9 $19 $29 $27 $23 $28 $33
$1,381,500 $1,434,699 $9 $19 $29 $27 $23 $28
$1,434,700 $1,487,799 $9 $19 $29 $27 $23
$1,487,800 $1,540,899 $9 $19 $29 $27
$1,540,900 $1,594,049 $9 $19 $29
$1,594,050 $1,647,249 $9 $19
$1,647,250 $1,700,399 $9
Combined wages between $1,168,950 and $1,700,399
Higher earners wages
$1,700,400 $1,753,500 $1,806,650 $1,859,800 $1,912,900 $1,966,050 $2,019,200 $2,072,350 $2,125,450 $2,178,650
$1,753,499 $1,806,649 $1,859,799 $1,912,899 $1,966,049 $2,019,199 $2,072,349 $2,125,449 $2,178,649 $2,231,827
$850,150 $903,299 $45 $48
$903,300 $956,449 $45 $48 $51 $54
$956,450 $1,009,549 $45 $48 $51 $54 $57 $60
$1,009,550 $1,062,649 $45 $48 $51 $54 $57 $60 $63 $66
$1,062,650 $1,115,849 $43 $46 $49 $53 $56 $59 $62 $65 $480 $904
$1,115,850 $1,168,949 $40 $43 $46 $49 $53 $56 $59 $62 $477 $904
$1,168,950 $1,222,099 $37 $40 $43 $46 $49 $53 $56 $59 $474 $901
$1,222,100 $1,275,299 $34 $37 $40 $43 $46 $49 $53 $56 $471 $898
$1,275,300 $1,328,399 $31 $34 $37 $40 $43 $46 $49 $53 $468 $895
$1,328,400 $1,381,499 $28 $31 $34 $37 $40 $43 $46 $49 $465 $892
$1,381,500 $1,434,699 $33 $28 $31 $34 $37 $40 $43 $46 $462 $889
$1,434,700 $1,487,799 $28 $33 $28 $31 $34 $37 $40 $43 $459 $886
$1,487,800 $1,540,899 $23 $28 $33 $28 $31 $34 $37 $40 $456 $883
$1,540,900 $1,594,049 $27 $23 $28 $33 $28 $31 $34 $37 $453 $880
$1,594,050 $1,647,249 $29 $27 $23 $28 $33 $28 $31 $34 $450 $877
$1,647,250 $1,700,399 $19 $29 $27 $23 $28 $33 $28 $31 $447 $874
$1,700,400 $1,753,499 $9 $19 $29 $27 $23 $28 $33 $28 $443 $871
$1,753,500 $1,806,649 $9 $19 $29 $27 $23 $28 $33 $440 $867
$1,806,650 $1,859,799 $9 $19 $29 $27 $23 $28 $446 $864
$1,859,800 $1,912,899 $9 $19 $29 $27 $23 $440 $869
$1,912,900 $1,966,049 $9 $19 $29 $27 $435 $864
$1,966,050 $2,019,199 $9 $19 $29 $440 $859
$2,019,200 $2,072,349 $9 $19 $441 $864
$2,072,350 $2,125,449 $9 $431 $865
$2,125,450 $2,178,649 $216 $443
$2,178,650 $2,231,827 $14
Combined wages between $1,700,400 and $2,231,827
Higher earners wages
Note:Thesechartsdonotaccountforadditionalwithholdinginthefollowinginstances:
• amarriedcouplewithbothspousesworking,whereonespouse’swagesaremorethan$1,115,914butlessthan$2,231,827,andtheother
spouse’swagesarealsomorethan$1,115,914butlessthan$2,231,827;
• marriedtaxpayerswithonlyonespouseworking,andthatspouseworksmorethanonejob,withwagesfromeachjobunder$2,231,827,but
combinedwagesfromalljobsisover$2,231,827.
Ifyouareinoneofthesesituationsandyouwouldliketorequestanadditionaldollaramountofwithholdingfromyourwages,pleasecontacttheTax
Departmentforassistance(seeNeed help?onpage6).
Need help?
Telephone assistance
Automatedincometaxrefundstatus: (518)457-5149
Personal Income TaxInformationCenter: (518)457-5181
Toorderformsandpublications: (518)457-5431
Text Telephone (TTY) Hotline
(for persons with
hearing and speech disabilities using a TTY)
: (518)485-5082
Visit our Web site at www.tax.ny.gov
• getinformationandmanageyourtaxesonline
• checkfornewonlineservicesandfeatures
Page 6 of 7 IT-2104 (2015)
$106,200 $127,500 $148,700 $169,950 $191,200 $233,700 $276,250 $318,750 $371,900 $425,050 $478,200
$127,499 $148,699 $169,949 $191,199 $233,699 $276,249 $318,749 $371,899 $425,049 $478,199 $531,299
$53,100 $74,299 $13 $18
$74,300 $95,549 $12 $19 $26 $25
$95,550 $116,799 $8 $16 $23 $26 $27
$116,800 $127,499 $2 $11 $18 $21 $25 $28
$127,500 $138,099 $4 $15 $18 $22 $28
$138,100 $148,699 $2 $11 $14 $19 $28 $26
$148,700 $159,349 $4 $11 $15 $27 $24
$159,350 $170,149 $2 $8 $13 $26 $25 $21
$170,150 $191,199 $3 $11 $25 $27 $22 $24
$191,200 $233,699 $8 $20 $29 $26 $24 $18
$233,700 $276,249 $8 $15 $23 $18 $18 $12
$276,250 $318,749 $7 $15 $22 $15 $16
$318,750 $371,899 $8 $16 $22 $14
$371,900 $425,049 $8 $16 $22
$425,050 $478,199 $8 $16
$478,200 $531,299 $8
Combined wages between $106,200 and $531,299
Higher wage
$531,300 $584,450 $637,600 $690,700 $743,850 $797,000 $850,150 $903,300 $956,450 $1,009,550 $1,062,650 $1,115,850
$584,449 $637,599 $690,699 $743,849 $796,999 $850,149 $903,299 $956,449 $1,009,549 $1,062,649 $1,115,849 $1,168,949
$233,700 $276,249 $9
$276,250 $318,749 $9 $8
$318,750 $371,899 $16 $8 $8 $8
$371,900 $425,049 $14 $16 $8 $8 $8 $8
$425,050 $478,199 $22 $14 $16 $8 $8 $8 $8 $8
$478,200 $531,299 $16 $22 $14 $16 $8 $8 $8 $8 $8 $8
$531,300 $584,449 $8 $16 $22 $14 $16 $8 $8 $8 $8 $8 $222 $446
$584,450 $637,599 $8 $16 $22 $14 $16 $8 $8 $8 $8 $222 $446
$637,600 $690,699 $8 $16 $22 $14 $16 $8 $8 $8 $222 $446
$690,700 $743,849 $8 $16 $22 $14 $16 $8 $8 $222 $446
$743,850 $796,999 $8 $16 $22 $14 $16 $8 $222 $446
$797,000 $850,149 $8 $16 $22 $14 $16 $222 $446
$850,150 $903,299 $8 $16 $22 $14 $230 $446
$903,300 $956,449 $8 $16 $22 $228 $454
$956,450 $1,009,549 $8 $16 $235 $452
$1,009,550 $1,062,649 $8 $229 $460
$1,062,650 $1,115,849 $114 $240
$1,115,850 $1,168,949 $14
Combined wages between $531,300 and $1,168,949
Higher wage
Part 5 Thesechartsareonlyforsingletaxpayersandheadofhouseholdtaxpayerswithmorethanonejob,andwhosecombined
wagesarebetween$106,200and$2,231,827.
Enter the additional withholding dollar amount on line 3.
Theadditionaldollaramount,asshownbelow,isaccurateforaweeklypayroll.Ifyouarenotpaidonaweeklybasis,youwillneedto
adjustthesedollaramount(s).Forexample,ifyouarepaidbiweekly,youmustdoublethedollaramount(s)computed.
Privacynotication
TheCommissionerofTaxationandFinancemaycollectandmaintainpersonal
informationpursuanttotheNewYorkStateTaxLaw,includingbutnotlimitedto,
sections5-a,171,171-a,287,308,429,475,505,697,1096,1142,and1415
ofthatLaw;andmayrequiredisclosureofsocialsecuritynumberspursuantto
42USC405(c)(2)(C)(i).
Thisinformationwillbeusedtodetermineandadministertaxliabilitiesand,when
authorizedbylaw,forcertaintaxoffsetandexchangeoftaxinformationprograms
as well as for any other lawful purpose.
Informationconcerningquarterlywagespaidtoemployeesisprovidedtocertain
state agencies for purposes of fraud prevention, support enforcement, evaluation of
the effectiveness of certain employment and training programs and other purposes
authorizedbylaw.
Failuretoprovidetherequiredinformationmaysubjectyoutocivilorcriminal
penalties,orboth,undertheTaxLaw.
ThisinformationismaintainedbytheManagerofDocumentManagement,NYSTax
Department,WAHarrimanCampus,AlbanyNY12227;telephone(518)457-5181.
(Part 5 continued on page 7)
IT-2104 (2015) Page 7 of 7
$1,168,950 $1,222,100 $1,275,300 $1,328,400 $1,381,500 $1,434,700 $1,487,800 $1,540,900 $1,594,050 $1,647,250
$1,222,099 $1,275,299 $1,328,399 $1,381,499 $1,434,699 $1,487,799 $1,540,899 $1,594,049 $1,647,249 $1,700,399
$584,450 $637,599 $469 $493
$637,600 $690,699 $469 $493 $516 $539
$690,700 $743,849 $469 $493 $516 $539 $562 $585
$743,850 $796,999 $469 $493 $516 $539 $562 $585 $609 $632
$797,000 $850,149 $469 $493 $516 $539 $562 $585 $609 $632 $655 $678
$850,150 $903,299 $469 $493 $516 $539 $562 $585 $609 $632 $655 $678
$903,300 $956,449 $469 $493 $516 $539 $562 $585 $609 $632 $655 $678
$956,450 $1,009,549 $478 $493 $516 $539 $562 $585 $609 $632 $655 $678
$1,009,550 $1,062,649 $476 $501 $516 $539 $562 $585 $609 $632 $655 $678
$1,062,650 $1,115,849 $269 $285 $310 $325 $349 $372 $395 $418 $441 $465
$1,115,850 $1,168,949 $39 $68 $84 $109 $124 $147 $171 $194 $217 $240
$1,168,950 $1,222,099 $14 $39 $68 $84 $109 $124 $148 $171 $194 $217
$1,222,100 $1,275,299 $14 $39 $68 $84 $109 $124 $148 $171 $194
$1,275,300 $1,328,399 $14 $39 $68 $84 $109 $124 $148 $171
$1,328,400 $1,381,499 $14 $39 $68 $84 $109 $124 $147
$1,381,500 $1,434,699 $14 $39 $68 $84 $109 $124
$1,434,700 $1,487,799 $14 $39 $68 $84 $109
$1,487,800 $1,540,899 $14 $39 $68 $84
$1,540,900 $1,594,049 $14 $39 $68
$1,594,050 $1,647,249 $14 $39
$1,647,250 $1,700,399 $14
Combined wages between $1,168,950 and $1,700,399
Higher wage
$1,700,400 $1,753,500 $1,806,650 $1,859,800 $1,912,900 $1,966,050 $2,019,200 $2,072,350 $2,125,450 $2,178,650
$1,753,499 $1,806,649 $1,859,799 $1,912,899 $1,966,049 $2,019,199 $2,072,349 $2,125,449 $2,178,649 $2,231,827
$850,150 $903,299 $701 $725
$903,300 $956,449 $701 $725 $748 $771
$956,450 $1,009,549 $701 $725 $748 $771 $794 $817
$1,009,550 $1,062,649 $701 $725 $748 $771 $794 $817 $841 $864
$1,062,650 $1,115,849 $488 $511 $534 $557 $581 $604 $627 $650 $673 $270
$1,115,850 $1,168,949 $263 $287 $310 $333 $356 $379 $403 $426 $449 $471
$1,168,950 $1,222,099 $240 $263 $287 $310 $333 $356 $379 $403 $426 $449
$1,222,100 $1,275,299 $217 $240 $263 $287 $310 $333 $356 $379 $403 $426
$1,275,300 $1,328,399 $194 $217 $240 $264 $287 $310 $333 $356 $379 $403
$1,328,400 $1,381,499 $171 $194 $217 $240 $263 $287 $310 $333 $356 $379
$1,381,500 $1,434,699 $148 $171 $194 $217 $240 $263 $287 $310 $333 $356
$1,434,700 $1,487,799 $124 $147 $171 $194 $217 $240 $263 $287 $310 $333
$1,487,800 $1,540,899 $109 $124 $147 $171 $194 $217 $240 $263 $287 $310
$1,540,900 $1,594,049 $84 $109 $124 $147 $171 $194 $217 $240 $263 $287
$1,594,050 $1,647,249 $68 $84 $109 $124 $147 $171 $194 $217 $240 $263
$1,647,250 $1,700,399 $39 $68 $84 $109 $124 $147 $171 $194 $217 $240
$1,700,400 $1,753,499 $14 $39 $68 $84 $109 $124 $147 $171 $194 $217
$1,753,500 $1,806,649 $14 $39 $68 $84 $109 $124 $147 $171 $194
$1,806,650 $1,859,799 $14 $39 $68 $84 $109 $124 $147 $171
$1,859,800 $1,912,899 $14 $39 $68 $84 $109 $124 $147
$1,912,900 $1,966,049 $14 $39 $68 $84 $109 $124
$1,966,050 $2,019,199 $14 $39 $68 $84 $109
$2,019,200 $2,072,349 $14 $39 $68 $84
$2,072,350 $2,125,449 $14 $39 $68
$2,125,450 $2,178,649 $14 $39
$2,178,650 $2,231,827 $14
Combined wages between $1,700,400 and $2,231,827
Higher wage