The IT-2104 Form is the form to set up employee income tax withholding for New York State.
Every employee must pay federal and state taxes, unless you’re in a state that doesn’t have state income tax - but New York is definitely not one of those states. The W-4 takes care of withholding for federal income tax, and the IT-2104 Form takes care of New York State income tax withholding.
Click the link below to access our free New York State Employee Onboarding Kit - which includes a free download of the IT-2014 Form and instructions for completing it.
All in all, the IT-2104 Form is pretty straightforward. Just give it to your new employee to complete, just like you would the W-4 Form. Once they’re done, there’s a section on the first page for the employer to complete.
If the employee claimed more than 14 allowances, you’ll have to put a checkmark in Box A before sending it to the New York State Tax Department. The address is on the form, but we’ve also provided it below. In most cases, you’ll just be putting a checkmark in Box B, and again sending it into the New York State Tax Department:
NYS Tax Department, Income Tax Audit Administrator, Withholding Certificate Coordinator, W A Harriman Campus, Albany NY 12227-0865.
Changes for 2022
The 2021-2022 New York State budget was signed into law on April 19, 2021. Changes to New York State personal income tax have caused withholding tax changes for taxpayers with taxable income:
- more than $2,155,350, and who are married filing jointly or a qualified widow(er);
- more than $1,077,550, and who are single or married filing separately; or
- more than $1,616,450, and who are head of household.
Accordingly, if you previously filed a Form IT-2104 and earn more than the amounts listed above, you should complete a new 2022 Form IT-2104 and give it to your employer.
Form IT-2104 has been revised for the tax year of 2022. The worksheet on page 4 and the charts beginning on page 5, used to compute withholding allowances on line(s) 3, 4, or 5, have been revised. If you previously filed a Form IT-2104 and used the worksheet or charts, you should complete a new 2022 Form IT-2104.
