Withholding Information & Resources

Employees may claim as many exemptions as they deem appropriate on Form IT-2104 however if the employee claims more than 14 exemptions NYU is required to file a copy of the Form IT-2104 with New York State Tax Department, who may require the employee to justify your claim for more than 14 exemptions.

An employee whose residence is outside New York City/Yonkers may be automatically exempted from New York City/Yonkers tax.

New York Form IT-2104.1 is the New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax.

Form IT-2104-E requires:

The employee must be under age 18 or over age 65, or a full-time student under age

AND

Did not have a NY tax liability for the prior year.

AND

You do not expect to have a NY tax liability for the current year.

Annually on February 1 of each year, employees claiming exemption from tax must submit new forms to Tax Services and Payroll, or the elections will default to Single, 0 exemptions.