New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents › Section 269.3 - Certificate of nonresidence and apportionment of wages for services within and without the City of Yonkers

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  General. An employer who is required to withhold City of Yonkers earnings tax
				  on nonresidents (see section
				  269.1 
				  of this Part) must deduct and withhold such City of Yonkers earnings tax on
				  nonresidents on all wages paid to an employee who is a nonresident of the City
				  of Yonkers for all services performed in the City of Yonkers. Wages paid to a
				  nonresident employee for personal services rendered entirely without the City
				  of Yonkers are not subject to withholding of City of Yonkers earnings tax on
				  nonresidents.
(b) Certificate of
				  nonresidence. Except as otherwise provided in subdivision (d) of this section,
				  employees who are nonresidents of the City of Yonkers and perform any services
				  within the City of Yonkers must file with such employee's employer a "City of
				  Yonkers Certificate of Nonresidence," form IT-2104.5, and such employer must
				  then deduct and withhold City of Yonkers earnings tax on nonresidents based on
				  the information furnished in such certificate of nonresidence.
(c) Content of certificate. An employee
				  claiming City of Yonkers nonresident status shall certify on a City of Yonkers
				  Certificate of Nonresidence that such employee is not a resident of the City of
				  Yonkers, and, if an employee claiming City of Yonkers nonresident status earns
				  wages for services performed partly within and partly without the City of
				  Yonkers, such employee shall indicate on such certificate of nonresidence a
				  reasonable estimate of the portion of total wages to be earned during the
				  taxable year which represents compensation for services performed within the
				  City of Yonkers during such taxable year. The portion of wages allocated to
				  services performed within the City of Yonkers must be determined in accordance
				  with the provisions of section
				  171.6 
				  of this Title.
(d) Certificate of
				  nonresidence not required. An employee (1) who is a nonresident of the City of
				  Yonkers, and (2) who performs services partly within and partly without the
				  City of Yonkers, other than the services described in section
				  171.6(b)(2)(i) 
				  of this Title, and (3) whose total wages for the taxable year from services
				  performed within the City of Yonkers are not reasonably expected to exceed
				  $3,000 (or $3,000 prorated for taxable periods of less than one year), and (4)
				  whose address, as provided by such employee on form IT-2104 (or on Federal form
				  W-4 if such form IT-2104 has not been provided), indicates that such employee
				  is presumably a nonresident of the City of Yonkers, shall not be required to
				  file a City of Yonkers Certificate of Nonresidence with such employee's
				  employer, and such employer need not deduct and withhold any amount of City of
				  Yonkers earnings tax on nonresidents from employee's wages.
(e) The mere filing of a City of Yonkers
				  Certificate of Nonresidence does not relieve the employer from the duty of
				  withholding the proper amount of City of Yonkers earnings tax on nonresidents
				  from wages paid to a nonresident employee for services performed in the City of
				  Yonkers. The City of Yonkers Certificate of Nonresidence filed with an employer
				  must be retained by such employer and must be available for inspection by
				  representatives of the State Tax Commission.