New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 5 - Withholding of New York State Personal Income Tax › Part 172 - New York State Information Statement For Employee › Section 172.1 - New York State information statement for employee and specifications for taxpayer-designed New York State wage and withholding tax statements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 672
(a)
General.
(1) Every employer required to deduct and
					 withhold New York State personal income tax from an employee as set forth in
					 this Article, or who would have been required to deduct and withhold New York
					 State personal income tax under the withholding methods and procedures
					 prescribed in Part 171 of this Article and Appendix 10 of this Title if the
					 employee had claimed no more than one withholding exemption, is required to
					 furnish to each such employee, in respect to the wages, tips and other
					 compensation paid by such employer to such employee during the calendar year, a
					 statement, in duplicate, on
Wage and Tax Statement
form
					 IT-2102, showing the amount of wages, tips and other compensation paid by the
					 employer to the employee during the calendar year, the amount deducted and
					 withheld as New York State personal income tax, and all of the other
					 information required to be shown on such form. To meet this requirement, an
					 employer must furnish the employee with the copy to be filed with the
					 employee's New York State personal income tax return and the employee's copy of
					 the completed form IT-2102.
(2)
					 Correction of New York State wage and withholding tax statement. If it is
					 necessary to correct form IT-2102 after it has been given to an employee, a
					 corrected form IT-2102, clearly marked "Corrected by Employer," must be issued
					 to the employee. If a form IT-2102 is lost or destroyed, a substitute copy,
					 clearly marked "Reissued by Employer" is to be furnished to the
					 employee.
(3) Time for furnishing
					 New York State wage and withholding tax statements. Each form IT-2102 required
					 by this section for a calendar year and any corrected form IT-2102 required for
					 such calendar year must be furnished to the employee on or before February 15th
					 of the succeeding calendar year or, if such employee's employment is terminated
					 before the close of such calendar year, within 30 days from the date on which
					 the last payment of wages was made to the employee. If such employee is later
					 reemployed by the same employer, a separate form IT-2102 must be furnished to
					 the employee covering such period of employment within the calendar
					 year.
(4) In determining whether a
Wage and Tax Statement
on form IT-2102 must be furnished to an
					 employee, if, for example, the wage bracket table method of withholding
					 provided for in section
					 171.4 
					 of this Article and Appendix 10 of this Title is used, a
Wage and Tax
					 Statement
on form IT-2102 must be furnished to each employee whose
					 wages during any payroll period are equal to or in excess of the lowest wage
					 from which New York State personal income tax must be withheld in the case of
					 an employee claiming one exemption. In determining whether a
Wage and
					 Tax Statement
on form IT-2102 must be furnished to an employee in
					 respect to whom withholding is computed pursuant to section
					 171.5(b) 
					 of this Article, such determination must be made under the rule set out in
					 paragraph (1) of this subdivision, except that it must be made without regard
					 to the reduction in the amount to be withheld provided for in section
					 171.5(b) 
					 of this Article. Thus, an employer must make the determination of whether form
					 IT-2102 must be furnished to an employee without regard to any reduction in the
					 amount of the New York State personal income tax to be withheld where the
					 employer is also required to deduct and withhold income taxes of other states,
					 political subdivisions of other states or the District of Columbia.
(5) Where New York State personal income tax
					 has been withheld from annuity, pension, retirement, or individual retirement
					 account payments (see section
					 171.10 
					 of this Title) or from certain gambling winnings (see section
					 171.11 
					 of this Title), any reference in this section to (i) "employer" shall be deemed
					 to include reference to "payer" or, where applicable, the "New York State
					 Division of the Lottery", (ii) "employee" shall be deemed to include reference
					 to "payee", and (iii) "Wage and Tax Statement" form IT-2102 shall be deemed to
					 include reference to "Statement for Recipients of Annuities, Pensions, Retired
					 Pay, or IRA Payments" form IT-2102P or, "Report of Certain Gambling Winnings"
					 form IT-2102G, as the case may be.
(6) Undeliverable forms IT-2102, IT-2102P and
					 IT-2102G. Any copies of form IT-2102, IT-2102P or IT-2102G which, after
					 reasonable effort, cannot be delivered are to be transmitted with the quarterly
					 combined withholding and wage reporting return covering the second calendar
					 quarter of the following calendar year, on or before July 31st of such year, or
					 with an employer's final return if filed earlier, along with a letter stating
					 that such forms IT-2102, IT-2102P and IT-2102G are undeliverable. Instead of an
					 employer transmitting the undeliverable forms with the quarterly combined
					 withholding and wage reporting return, an employer who issues forms IT-2102 and
					 IT-2102P from branch establishments may, if such employer so desires, have the
					 branch establishments send the undeliverable forms to the New York State
					 Department of Taxation and Finance.