IT2104 Tax Form
IT2104 Tax Form
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
I certify that I am entitled to the number of withholding allowances claimed on this certificate.
Employee’s signature Date
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.
B Employee is a new hire or a rehire.... B First date employee performed services for pay (mm-dd-yyyy) (see instr.):
Are dependent health insurance benefits available for this employee? .............. Yes No
Instructions
Important information Who should file this form
The 2021-2022 New York State budget was signed into law on April 19, This certificate, Form IT-2104, is completed by an employee and given
2021. Changes to New York State personal income tax have caused to the employer to instruct the employer how much New York State (and
withholding tax changes for taxpayers with taxable income: New York City and Yonkers) tax to withhold from the employee’s pay. The
• more than $2,155,350, and who are married filing jointly or a qualified more allowances claimed, the lower the amount of tax withheld.
widow(er); If the federal Form W-4 you most recently submitted to your employer
• more than $1,077,550, and who are single or married filing separately; was for tax year 2019 or earlier, and you did not file Form IT-2104, your
or employer may use the same number of allowances you claimed on your
• more than $1,616,450, and who are head of household. federal Form W-4. Due to differences in federal and New York State tax
law, this may result in the wrong amount of tax withheld for New York
Accordingly, if you previously filed a Form IT-2104 and earn more than the State, New York City, and Yonkers.
amounts listed above, you should complete a new 2022 Form IT-2104 and
give it to your employer. For tax years 2020 or later, withholding allowances are no longer reported
on federal Form W-4. Therefore, if you submit a federal Form W-4 to your
employer for tax year 2020 or later, and you do not file Form IT-2104, your
Changes effective for 2022 employer may use zero as your number of allowances. This may result in
Form IT-2104 has been revised for tax year 2022. The worksheet on the wrong amount of tax withheld for New York State, New York City, and
page 4 and the charts beginning on page 5, used to compute withholding Yonkers.
allowances or to enter an additional dollar amount on line(s) 3, 4, or 5,
have been revised. If you previously filed a Form IT-2104 and used the Complete Form IT-2104 each year and file it with your employer if the
worksheet or charts, you should complete a new 2022 Form IT-2104 and number of allowances you may claim is different from federal Form W-4 or
give it to your employer.
Page 2 of 8 IT-2104 (2022)
has changed. Common reasons for completing a new Form IT-2104 each Single and Head of Married and Divide amount
year include the following: NYAGI is: household and NYAGI is: of expected
NYAGI is: credit by:
• You started a new job.
• You are no longer a dependent. Less than Less than Less than
63
$215,400 $269,300 $323,200
• Your individual circumstances may have changed (for example, you
were married or have an additional child). Between Between Between
• You moved into or out of NYC or Yonkers. $215,400 and $269,300 and $323,200 and 68
• You itemize your deductions on your personal income tax return. $1,077,550 $1,616,450 $2,155,350
• You claim allowances for New York State credits. Between Between Between
• You owed tax or received a large refund when you filed your personal $1,077,550 and $1,616,450 and $2,155,350 and 96
income tax return for the past year. $5,000,000 $5,000,000 $5,000,000
• Your wages have increased and you expect to earn $107,650 or more Between Between Between
during the tax year. $5,000,000 and $5,000,000 and $5,000,000 and 100
• The total income of you and your spouse has increased to $107,650 or $25,000,000 $25,000,000 $25,000,000
more for the tax year. Over Over Over
110
• You have significantly more or less income from other sources or from $25,000,000 $25,000,000 $25,000,000
another job.
• You no longer qualify for exemption from withholding. Example: You are married and expect your New York adjusted gross
• You have been advised by the Internal Revenue Service that you income to be less than $323,200. In addition, you expect to receive a
are entitled to fewer allowances than claimed on your original federal flow-through of an investment tax credit from the S corporation of which
Form W-4 (submitted to your employer for tax year 2019 or earlier), you are a shareholder. The investment tax credit will be $160. Divide
and the disallowed allowances were claimed on your original the expected credit by 63. 160/63 = 2.5397. The additional withholding
Form IT‑2104. allowance(s) would be 3. Enter 3 on line 14.
• You are a covered employee of an employer that has elected to Married couples with both spouses working – If you and your spouse
participate in the Employer Compensation Expense Program. both work, you should each file a separate IT‑2104 certificate with your
respective employers. Your withholding will better match your total tax if
Exemption from withholding the higher wage‑earning spouse claims all of the couple’s allowances and
You cannot use Form IT-2104 to claim exemption from withholding. the lower wage‑earning spouse claims zero allowances. Do not claim
To claim exemption from income tax withholding, you must file more total allowances than you are entitled to. If your combined wages
Form IT-2104-E, Certificate of Exemption from Withholding, with your are:
employer. You must file a new certificate each year that you qualify for • less than $107,650, you should each mark an X in the box Married,
exemption. This exemption from withholding is allowable only if you had but withhold at higher single rate on the certificate front, and divide the
no New York income tax liability in the prior year, you expect none in the total number of allowances that you compute on line 19 and line 31 (if
current year, and you are over 65 years of age, under 18, or a full-time applicable) between you and your working spouse.
student under 25. You may also claim exemption from withholding if
• $107,650 or more, use the chart(s) in Part 5 and enter the additional
you are a military spouse and meet the conditions set forth under the
withholding dollar amount on line 3.
Servicemembers Civil Relief Act as amended by the Military Spouses
Residency Relief Act and the Veterans Benefits and Transition Act. If you Taxpayers with more than one job – If you have more than one job,
are a dependent who is under 18 or a full-time student, you may owe tax file a separate IT-2104 certificate with each of your employers. Be
if your income is more than $3,100. 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
Withholding allowances your allowances at your higher-paying job and zero allowances at
the lower-paying job. In addition, to make sure that you have enough
You may not claim a withholding allowance for yourself or, if married,
tax withheld, if you are a single taxpayer or head of household with
your spouse. Claim the number of withholding allowances you compute
two or more jobs, and your combined wages from all jobs are under
in Part 1 and Part 4 of the worksheet on page 4. If you want more tax
$107,650, reduce the number of allowances by seven on line 1 and
withheld, you may claim fewer allowances. If you claim more than
line 2 (if applicable) on the certificate you file with your higher‑paying
14 allowances, your employer must send a copy of your Form IT-2104
job employer. If you arrive at negative allowances (less than zero), see
to the New York State Tax Department. You may then be asked to
Withholding allowances above.
verify your allowances. If you arrive at negative allowances (less than
zero) on lines 1 or 2 and your employer cannot accommodate negative If you are a single or a head of household taxpayer, and your combined
allowances, enter 0 and see Additional dollar amount(s) below. wages from all of your jobs are between $107,650 and $2,263,265, use
the chart(s) in Part 6 and enter the additional withholding dollar amount
Income from sources other than wages – If you have more than
from the chart on line 3.
$1,000 of income from sources other than wages (such as interest,
dividends, or alimony received), reduce the number of allowances If you are a married taxpayer, and your combined wages from all of
claimed on line 1 and line 2 (if applicable) of the IT-2104 certificate your jobs are $107,650 or more, use the chart(s) in Part 5 and enter the
by one for each $1,000 of nonwage income. If you arrive at negative additional withholding dollar amount from the chart on line 3 (Substitute
allowances (less than zero), see Withholding allowances above. You the words Higher-paying job for Higher earner’s wages within the chart).
may also consider making estimated tax payments, especially if you
have significant amounts of nonwage income. Estimated tax requires Dependents – If you are a dependent of another taxpayer and expect
that payments be made by the employee directly to the Tax Department your income to exceed $3,100, you should reduce your withholding
on a quarterly basis. For more information, see the instructions for allowances by one for each $1,000 of income over $2,500. This will
Form IT‑2105, Estimated Tax Payment Voucher for Individuals, or see ensure that your employer withholds enough tax.
Need help? on page 7. Following the above instructions will help to ensure that you will not owe
Other credits (Worksheet line 14) – If you will be eligible to claim additional tax when you file your return.
any credits other than the credits listed in the worksheet, such as an Heads of households with only one job – If you will use the
investment tax credit, you may claim additional allowances. head-of-household filing status on your state income tax return, mark
Find your filing status and your New York adjusted gross income (NYAGI) the Single or Head of household box on the front of the certificate. If you
in the chart below, and divide the amount of the expected credit by the have only one job, you may also wish to claim two additional withholding
number indicated. Enter the result (rounded to the nearest whole number) allowances on line 15.
on line 14.
IT-2104 (2022) Page 3 of 8
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 certificate, the additional
dollar amount, as determined by these instructions or by using the
chart(s) in Part 5 or Part 6, 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 file 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 file 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.
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 Certificate 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 certificates 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
first 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 first 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 benefits are
available to this employee. If Yes, enter the date the employee qualifies
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 instead of
submitting this form, go to https://www.nynewhire.com.
(continued)
Page 4 of 8 IT-2104 (2022)
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).
6 Enter the number of dependents that you will claim on your state return (do not include yourself or, if married, your spouse) ...... 6 0
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 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 be a covered employee of an employer who elected to pay the employer compensation expense tax in
2022, complete Part 3 below and enter the number from line 28 ........................................................................................... 17
18 If you expect to itemize deductions on your state tax return, complete Part 2 below and enter the number from line 23.
All others enter 0 .................................................................................................................................................................... 18
19 Add lines 6 through 18. 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. ...................... 19
Part 2 – Complete this part only if you expect to itemize deductions on your state return.
20 Enter your estimated NY itemized deductions for the tax year (see Form IT-196 and its instructions; enter the amount from line 49) . 20
21 Based on your federal filing status, enter the applicable amount from the table below ............................................................. 21
Standard deduction table
Single (cannot be claimed as a dependent) ..... $ 8,000 Qualifying widow(er) ......................................... $16,050
Single (can be claimed as a dependent) ........ $ 3,100 Married filing jointly ........................................... $16,050
Head of household ......................................... $11,200 Married filing separate returns .......................... $ 8,000
22 Subtract line 21 from line 20 (if line 21 is larger than line 20, enter 0 here and on line 18 above) ......................................................... 22
23 Divide line 22 by $1,000. Drop any fraction and enter the result here and on line 18 above ..................................................... 23
Part 3 – Complete this part if you expect to be a covered employee of an employer that has elected to participate
in the Employer Compensation Expense Program (line 17).
24 Expected annual wages and compensation from electing employer in 2022 ............................................................................ 24
25 Line 24 minus $40,000 (if zero or less, stop) ............................................................................................................................ 25
26 Line 25 multiplied by .05 ............................................................................................................................................................ 26
27 Line 26 multiplied by .935 .......................................................................................................................................................... 27
28 Divide line 27 by 65. Drop any fraction and enter the result here and on line 17 above ............................................................ 28
Part 4 – Complete this part to compute your withholding allowances for New York City (line 2).
29 Enter the amount from line 6 above ........................................................................................................................................... 29
30 Add lines 15 through 18 above and enter total here .................................................................................................................. 30
31 Add lines 29 and 30. Enter the result here and on line 2 ........................................................................................................... 31
IT-2104 (2022) Page 5 of 8
Part 5 – 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 $107,650 and $2,263,265.
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.
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 $1,131,632 but less than $2,263,265, and the other
spouse’s wages are also more than $1,131,632 but less than $2,263,265;
• married taxpayers with only one spouse working, and that spouse works more than one job, with wages from each job under $2,263,265, but
combined wages from all jobs is over $2,263,265.
If you are in one of these situations and you would like to request an additional dollar amount of withholding from your wages, contact the Tax
Department for assistance (see Need help? on page 7).
IT-2104 (2022) Page 7 of 8
Part 6 – These charts are only for single taxpayers and head of household taxpayers with more than one job, and whose combined
wages are between $107,650 and $2,263,265.
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.
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) or TDD Dial 7-1-1 for the
equipment users New York Relay Service
Page 8 of 8 IT-2104 (2022)