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Form IT-2104 Download Fillable PDF or Fill Online Employee's Withholding Allowance Certificate - 2020 New York | Templateroller
What Is IT-2104?
Download Form IT-2104 PDF
How to Fill Out IT-2104 Form?
Form IT-2104, Employee's Withholding Allowance Certificate, is a document developed by the New York State Department of Taxation and Finance (NYS Tax Department). The purpose of the application is to specify how much tax needs to be withheld from an employee's pay. It is supposed to be filled out by an individual who works in New York State (New York City and Yonkers) and given to their employer. The document should be completed each year for reasons listed in the attached IT-2104 instructions. These instructions include:
An applicant is no longer a dependent;
An applicant's individual circumstances have changed (for example, a marriage or having a baby);
An applicant has started a new job;
An applicant is a covered employee of an employer that has elected to participate in the Employer Compensation Expense Program;
An applicant no longer qualifies for exemption from withholding;
An applicant made contributions to a New York Charitable Gifts Trust Fund.
The form was last revised in 2020.
An IT-2104 fillable form is available for download below.
The application is presented as a one-page document followed by seven pages of instructions with an attached worksheet. The worksheet is supposed to help the applicant count their IT-2104 allowances. If an applicant will use inaccurate and invalid information during the completion of this form to decrease the amount of money they withheld, they can be subject to penalties.
The application consists of two parts. In the first part of the application, a filer must fill out the identifying information, such as full name, social security number, permanent residential address, and marital status. An applicant must also indicate if they are a resident of New York City or Yonkers. After completing the worksheet, a filer must designate the total number of allowances they are claiming for New York State, Yonkers, and the city of New York.
The second part of the document is supposed to be filled out by an employer to mark the reason they are sending the certificate to the NYS Tax Department. They should designate necessary information, such as:
Did an applicant claim more than 14 allowances?;
Is an employee a rehire or a new hire? If so, then an employer must state the first date employee performed services for pay;
Are there any dependent health insurance benefits available for the applicant? If yes, then an employer must state when the applicant qualifies for them.
An employer must also state their name and address, as well as their Employer Identification Number. This section needs to be filled out only if an employer is sending the certificate to the NYS Tax Department.
According to IT-2104 instructions, if a filer claims more than 14 allowances, their hirer must send a copy of their application to the NYS Tax Department. The department might request an employee to verify their allowances, since the more allowances claimed, the lower the amount of tax withheld.
If an applicant has several jobs, they must submit a separate certificate with each of their hirers.
It's important to mention that a filer cannot claim an exemption using an IT-2104 Form. To do so, they need to fill out and submit Form IT-2104-IND, Certificate of Exemption from Withholding, which was developed especially for this purpose.
Download Form IT-2104 "Employee's Withholding Allowance Certificate" - New York
City,	village,	or	post	office
Note:	If	married	but	legally	separated,	mark	an	X in
the Single or Head of household box.
Are you a resident of New York City? ........... Yes
Are you a resident of Yonkers? ..................... Yes
Complete the worksheet on page 4 before making any entries.
1 Total number of allowances you are claiming for New York State and Yonkers, if applicable
(from line 20)
2 Total number of allowances for New York City
(from line 35)
3 New York State amount ........................................................................................................................................
4 New York City amount ...........................................................................................................................................
5 Yonkers amount ....................................................................................................................................................
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.
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
A	Employee	claimed	more	than	14	exemption	allowances	for	NYS	............ A
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
If	Yes,	enter	the	date	the	employee	qualifies
(Employer: complete this section only if you are sending a copy of this form to the NYS Tax Department.)
employer	for	tax	year	2020	or	later,	and	you	do	not	file	Form	IT-2104,	your
employer may use zero as your number of allowances. This may result in
Form	IT-2104	has	been	revised	for	tax	year	2020.	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
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	2020	Form	IT-2104	and
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
• Your individual circumstances may have changed (for example, you
New York City and Yonkers) tax to withhold from the employee’s pay. The
were married or have an additional child).
more allowances claimed, the lower the amount of tax withheld.
If	the	federal	Form	W-4	you	most	recently	submitted	to	your	employer
was	for	tax	year	2019	or	earlier,	and	you	do	not	file	Form	IT-2104,	your
employer may use the same number of allowances you claimed on your
federal	Form	W-4.	Due	to	differences	in	tax	law,	this	may	result	in	the
•	You	owed	tax	or	received	a	large	refund	when	you	filed	your	personal
wrong amount of tax withheld for New York State, New York City, and
income tax return for the past year.
•	Your	wages	have	increased	and	you	expect	to	earn	$107,650	or	more
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
IT-2104	(2020)
•	The	total	income	of	you	and	your	spouse	has	increased	to	$107,650	or
you are a shareholder. The investment tax credit will be $160. Divide
more for the tax year.
the expected credit by 65. 160/65 = 2.4615. The additional withholding
allowance(s) would be 2. Enter 2 on line 14.
•	You	have	significantly	more	or	less	income	from	other	sources	or	from
Married couples with both spouses working –	If	you	and	your	spouse
both	work,	you	should	each	file	a	separate	IT-2104	certificate	with	your
respective employers. Your withholding will better match your total tax if
•	You	have	been	advised	by	the	Internal	Revenue	Service	that	you
the	higher	wage-earning	spouse	claims	all	of	the	couple’s	allowances	and
are entitled to fewer allowances than claimed on your original federal
the	lower	wage-earning	spouse	claims	zero	allowances.	Do not claim
Form	W-4	(submitted	to	your	employer	for	tax	year	2019	or	earlier),
more	total	allowances	than	you	are	entitled	to.	If	your	combined	wages
and the disallowed allowances were claimed on your original
Form	IT-2104.
•	less	than	$107,650,	you	should	each	mark	an	X in the box Married,
• You are a covered employee of an employer that has elected to
but withhold at higher single rate	on	the	certificate	front,	and	divide	the
participate in the Employer Compensation Expense Program.
total	number	of	allowances	that	you	compute	on	line	20	and	line	35	(if
• You made contributions to a New York Charitable Gifts Trust Fund (the
applicable) between you and your working spouse.
Health Charitable Account or the Elementary and Secondary Education
•	$107,650	or	more,	use	the	chart(s)	in	Part	6	and	enter	the	additional
withholding dollar amount on line 3.
Taxpayers with more than one job –	If	you	have	more	than	one	job,
You	cannot	use	Form	IT-2104	to	claim	exemption	from	withholding.
file	a	separate	IT-2104	certificate	with	each	of	your	employers.	Be
To claim exemption from income tax withholding, you must	file
sure to claim only the total number of allowances that you are entitled
Form	IT-2104-E,	Certificate of Exemption from Withholding, with your
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
exemption. This exemption from withholding is allowable only if you had
the	lower-paying	job.	In	addition,	to	make	sure	that	you	have	enough
no New York income tax liability in the prior year, you expect none in the
tax withheld, if you are a single taxpayer or head of household with
current year, and	you	are	over	65	years	of	age,	under	18,	or	a	full-time
two or more jobs, and your combined wages from all jobs are under
student	under	25.	You	may	also	claim	exemption	from	withholding	if
$107,650,	reduce	the	number	of	allowances	by	seven	on	line	1	and
you are a military spouse and meet the conditions set forth under the
line	2	(if	applicable)	on	the	certificate	you	file	with	your	higher-paying
Servicemembers	Civil	Relief	Act	as	amended	by	the	Military	Spouses
job	employer.	If	you	arrive	at	negative	allowances	(less	than	zero),	see
Residency	Relief	Act	and	the	Veterans	Benefits	and	Transition	Act.	If	you
Withholding allowances above.
are	a	dependent	who	is	under	18	or	a	full-time	student,	you	may	owe	tax
If	you	are	a	single	or	a	head	of	household	taxpayer,	and	your	combined
if	your	income	is	more	than	$3,100.
wages	from	all	of	your	jobs	are	between	$107,650	and	$2,263,265,	use
the	chart(s)	in	Part	7	and	enter	the	additional	withholding	dollar	amount
from the chart on line 3.
You may not claim a withholding allowance for yourself or, if married,
If	you	are	a	married	taxpayer,	and	your	combined	wages	from	all	of
your spouse. Claim the number of withholding allowances you compute
your	jobs	are	$107,650	or	more,	use	the	chart(s)	in	Part	6	and	enter	the
in	Part	1	and	Part	5	of	the	worksheet	on	page	4.	If	you	want	more	tax
additional withholding dollar amount from the chart on line 3 (Substitute
withheld, you may claim fewer allowances. If you claim more than
the words Higher-paying job for Higher earner’s wages within the chart).
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
Dependents – If	you	are	a	dependent	of	another	taxpayer	and	expect
verify	your	allowances.	If	you	arrive	at	negative	allowances	(less	than
your	income	to	exceed	$3,100,	you	should	reduce	your	withholding
zero)	on	lines	1	or	2	and	your	employer	cannot	accommodate	negative
allowances, enter 0 and see Additional dollar amount(s) below.
ensure that your employer withholds enough tax.
Income from sources other than wages –	If	you	have	more	than
Following the above instructions will help to ensure that you will not owe
$1,000	of	income	from	sources	other	than	wages	(such	as	interest,
additional	tax	when	you	file	your	return.
dividends, or alimony received), reduce the number of allowances
Heads of households with only one job – If	you	will	use	the
claimed	on	line	1	and	line	2	(if	applicable)	of	the	IT-2104	certificate
head-of-household	filing	status	on	your	state	income	tax	return,	mark
by	one	for	each	$1,000	of	nonwage	income.	If	you	arrive	at	negative
the Single or Head of household	box	on	the	front	of	the	certificate.	If	you
allowances (less than zero), see Withholding allowances above. You
have only one job, you may also wish to claim two additional withholding
may also consider making estimated tax payments, especially if you
allowances	on	line	15.
have	significant	amounts	of	nonwage	income.	Estimated	tax	requires
that payments be made by the employee directly to the Tax Department
Additional dollar amount(s)
on a quarterly basis. For more information, see the instructions for
Form	IT-2105,	Estimated Tax Payment Voucher for Individuals, or see
You may ask your employer to withhold an additional dollar amount each
Need help?	on	page	7.
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
Other credits (Worksheet	line	14) – If	you	will	be	eligible	to	claim
employer cannot accommodate a negative number, for each negative
any credits other than the credits listed in the worksheet, such as an
allowance	claimed	you	should	have	an	additional	$1.85	of	tax	withheld	per
investment tax credit, you may claim additional allowances.
week for New York State withholding on line 3, and an additional $0.80
Find	your	filing	status	and	your	New	York	adjusted	gross	income	(NYAGI)
of	tax	withheld	per	week	for	New	York	City	withholding	on	line	4.	Yonkers
in the chart below, and divide the amount of the expected credit by the
residents	should	use	16.75%	(.1675)	of	the	New	York	State	amount	for
number indicated. Enter the result (rounded to the nearest whole number)
additional withholding for Yonkers on line 5.
on	line	14.
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
Divide amount of
dollar amount, as determined by these instructions or by using the
NYAGI is:
and NYAGI is:
expected credit by:
chart(s)	in	Part	6	or	Part	7,	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.
$215,400	and	$269,300	and
$323,200	and
$1,616,450
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
Example: You are married and expect your New York adjusted gross
a	large	tax	liability	when	you	file	your	return.	The	Tax	Department	must
income to be less than $323,200. In addition, you expect to receive a
assess interest and may impose penalties in certain situations in addition
flow-through of an investment tax credit from the S corporation of which
to	the	tax	liability.	Even	if	you	do	not	file	a	return,	we	may	determine
IT-2104 (2020) Page 3 of 8
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 – 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:
January	–	March
July	–	September
April	–	June
October	–	December
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.
IT-2104 (2020)
See the instructions before completing this worksheet.
(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
7 College tuition credit .................................................................................................................................................................. 7
8 New York State household credit ............................................................................................................................................... 8
9	Real	property	tax	credit	.............................................................................................................................................................. 9
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
15 Head of household status and only one job
(enter 2 if the situation applies)
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
2020,	complete	Part	3	below	and	enter	the	number	from	line	29	.......................................................................................... 17
18	If	you	made	contributions	in	2019	to	a	New	York	Charitable	Gifts	Trust	Fund	(the	Health	Charitable	Account	or	the
Elementary	and	Secondary	Education	Account),	complete	Part	4	below	and	enter	the	amount	from	line	32	...................... 18
19	If	you	expect	to	itemize	deductions	on	your	state	tax	return,	complete	Part	2	below	and	enter	the	number	from	line	24.
All others enter 0 ................................................................................................................................................................... 19
20	Add	lines	6	through	19.	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. ..................... 20
21 Enter your estimated NY itemized deductions for the tax year
(see Form IT-196 and its instructions; enter the amount from line 49)
22	Based	on	your	federal	filing	status,	enter	the	applicable	amount	from	the	table	below	............................................................ 22
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
23	Subtract	line	22	from	line	21
(if line 22 is larger than line 21, enter 0 here and on line 19 above)
24 Divide	line	23	by	$1,000.	Drop	any	fraction	and	enter	the	result	here	and	on	line	19	above	.................................................... 24
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)
25 Expected	annual	wages	and	compensation	from	electing	employer	in	2020	........................................................................... 25
26	Line	25	minus	$40,000	(if	zero	or	less,	stop) ........................................................................................................................... 26
27	Line	26	multiplied	by	.03	........................................................................................................................................................... 27
28	Line	27	multiplied	by	.935	......................................................................................................................................................... 28
29	Divide	line	28	by	65.	Drop	any	fraction	and	enter	the	result	here	and	on	line	17	above	........................................................... 29
Part 4 – Complete this part if you made contributions in 2019 to the Health Charitable Account or the Elementary
and Secondary Education Account
(line	18)
30 Contributions	to	these	funds	in	2019	........................................................................................................................................ 30
31	Multiply	line	30	by	85%	(.85)	..................................................................................................................................................... 31
32	Divide	line	31	by	60.	Drop	any	fraction	and	enter	the	result	here	and	on	line	18	above	........................................................... 32
Part 5 – Complete this part to compute your withholding allowances for New York City
(line	2)
33 Enter	the	amount	from	line	6	above	.......................................................................................................................................... 33
34	Add	lines	15	through	19	above	and	enter	total	here	................................................................................................................. 34
35	Add	lines	33	and	34.	Enter	the	result	here	and	on	line	2	.......................................................................................................... 35
IT-2104 (2020)	Page 5 of 8
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.
Combined wages between $107,650 and $538,749
Higher earner’s wages
Combined wages between $538,750 and $1,185,399
$969,900 $1,023,750 $1,077,550 $1,131,500
$808,199
$969,899 $1,023,749 $1,077,549 $1,131,499 $1,185,399
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