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 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.5 - Determining New York State personal income tax to be withheld on wages paid to resident of New York State

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 General. All wages paid to a resident of New York State are subject to
					 withholding of New York State personal income tax, even though some or all of
					 the services for which the wages are paid were performed outside New York
					 State. The amount of the New York State personal income tax to be deducted and
					 withheld is to be determined in accordance with section
					 171.4 
					 of this Part, Appendix 10 of this Title, and this section.
(b) Employer required to withhold income
					 taxes of other states, political subdivisions or District of Columbia from
					 wages of a resident of New York State. An employer required to deduct and
					 withhold income taxes of other states, political subdivisions of other states
					 or the District of Columbia from wages paid to a resident of New York State (as
					 defined in section
					 105.20  of
					 this Title) must deduct and withhold from those wages the amount of New York
					 State personal income tax determined under the applicable wage bracket
					 withholding table or other method provided for in section
					 171.4 
					 of this Part and Appendix 10 of this Title, less the amount required to be
					 deducted and withheld from those wages under the laws, rules and regulations of
					 such other states, political subdivisions of other states or the District of
					 Columbia.
Example 1:Assume a resident of New York State is paid
						$100 a week by an employer required to deduct and withhold from his wages New
						York State and Massachusetts personal income taxes, and claims one exemption.
						The amount of wages subject to withholding by Massachusetts is $70 a week. If
						the amount required to be withheld under the respective weekly wage bracket
						tables is $2.60 for New York State and $1.53 for the Commonwealth of
						Massachusetts, the amount of New York State personal income tax required to be
						deducted and withheld is $1.07.
Example 2:Assume a resident of New York State is paid
						$100 a week by an employer who would be required to deduct and withhold from
						his wages New York and New Jersey state income taxes, and claims one exemption.
						If the amount required to be withheld under the respective weekly wage bracket
						tables is $2.60 for New York State and $2.60 for the State of New Jersey, no
						New York State personal income tax is to be deducted and withheld.
Example 3:Assume a resident of New York State is paid
						$100 a week by an employer who would be required to deduct and withhold from
						his wages New York and Vermont state income taxes, and claims one exemption. If
						the amount required to be withheld under the respective weekly wage bracket
						tables is $2.60 for New York State and $3.34 for the State of Vermont, no New
						York State personal income tax is required to be deducted and
						withheld.