Form It 2104 1 PDF Details

Navigating tax forms can sometimes feel like a daunting task, but understanding them is crucial for proper tax filing and compliance. One such form that often poses questions for people working in New York is the IT-2104.1 form. This particular document is essential for employees who either live outside New York State, New York City, or Yonkers, or for those who allocate a portion of their work within these jurisdictions. By completing this form, employees communicate to their employers how much state, city, or Yonkers tax should be withheld from their wages based on residency and work location. It's a legal requirement that carries significant implications, including the possibility of a $500 penalty for providing inaccurate information that results in reduced tax withholding. Besides helping in tax withholding accuracy, this form also includes guidelines for employers on keeping records and for employees on their obligations to report changes in residency or work location. Understanding the definitions of resident, nonresident, and part-year resident, as well as how to calculate the percentage of services performed in New York, are key aspects covered in the form's instructions. Whether you're an employer or an employee, getting familiar with the IT-2104.1 form is an important step towards ensuring accurate tax payments and avoiding potential penalties.

QuestionAnswer
Form NameForm It 2104 1
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names2104 1 tax, it2104 allocation form, ny 2104 nonresidence, nonresidence withholding

Form Preview Example

New York State, City of New York, and

IT-2104.1

Department of Taxation and Finance

 

City of Yonkers Certificate of Nonresidence and

(12/20)

 

Allocation of Withholding Tax

 

Employee: Complete this form and return it to your employer. If you become a New York State, New York City, or Yonkers resident, or you substantially change the percentage of services performed within New York State or Yonkers, you must notify your employer within 10 days. A penalty of $500 may be imposed for furnishing false information that decreases the withholding amount.

Employee’s first name and middle initial  

Last name  

Social Security number  

Employer’s name

 

 

  Street address 

 

 

Street address

 

 

  City 

State 

ZIP code 

City 

State 

ZIP code

Mark an X in the appropriate boxes below:

  (See definitions for resident, nonresident, and part-year resident on the back of this form.)

Part 1 – New York State

 

 

 

I certify that I am not a resident of New York State and that my residence is as stated above.

 

 

 

I estimate that 

      

% of my services during the year will be performed within New York State and subject to New York

 

 

 

 

 

State withholding tax.

Part 2 – New York City

   

 

I certify that I am not a resident of New York City and that my residence is as stated above.

Part 3 – Yonkers

 

 

 

I certify that I am not a resident of Yonkers and that my residence is as stated above.

 

 

 

I estimate that  

     

% of my services during the year will be performed within Yonkers.

 

 

 

I will notify my employer within 10 days of any change in the percentage of my services performed within New York State

or Yonkers, or of a change in my status from nonresident to resident of New York State, New York City, or Yonkers.

  Employee’s signature 

Date

Employer: You must withhold the applicable amount of New York State, New York City, or Yonkers tax from wages (or from the percentage of wages shown above) paid to employees who file this certificate. Keep this certificate with your records. You must keep this certificate and have it available for inspection by the Tax Department.

IT-2104.1 (12/20) (back)

Instructions

Resident and nonresident defined

To determine whether or not you are a resident of New York

State, New York City, or Yonkers, you must consider your

domicile and permanent place of abode. In general, your domicile is the place you intend to have as your permanent home. In general, a permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, that is suitable for year-round use. A permanent place of abode usually includes a residence your spouse owns or leases. For additional information, visit our website.

Nonresident and part-year resident

You are a nonresident if you do not meet the above definition of a resident. You are a part-year resident if you meet the definition of resident or nonresident for only part of the year.

Percent of services

The percent of services performed in New York State or Yonkers

may be computed using days, miles, time, or similar criteria. 

For example, an individual working in New York State two out of

five days for the entire year performs 40% of his or her services

in New York State.

Resident

New York State resident – You are a New York State resident if:

1.  You maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more (a part of a day is a day for this purpose) in New York State during the taxable year, whether or not domiciled in New York State.

However, if you are a member of the armed forces, and your

domicile is not New York State, you are not a resident under

this definition. If you are a military spouse, you may not be

a resident under this definition. For more information, see TSB-M-10(1)I, Military Spouses Residency Relief Act, and

TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018;

or

2.  Your domicile is New York State. However, even if your domicile is New York State, you are not a resident if you meet all three of the conditions in either Group A or Group B as follows:

Group A

 1.  You did not maintain any permanent place of abode in New York State during the tax year, and

 2.  you maintained a permanent place of abode outside New York State during the entire tax year, and

 3.  you spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.

Group B

 1.  You were in a foreign country for at least 450 days (a part of a day is a day for this purpose) during any period of 548 consecutive days, and

 2.  you, your spouse (unless legally separated), and minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and

 3.  during the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, you were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the tax year bears to 548. The following formula illustrates this condition:

number of days in the

× 90 =

maximum number of

nonresident portion

days allowed in

548

 

New York State

To determine if you are a New York City or Yonkers resident, substitute New York City or Yonkers, whichever is applicable, for New York State in the above definition.

Privacy notification

New York State Law requires all government agencies that

maintain a system of records to provide notification of the legal

authority for any request for personal information, the principal purpose(s) for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number.

Need help?

Visit our website at www.tax.ny.gov

•  get information and manage your taxes online •  check for new online services and features

Telephone assistance

Automated income tax refund status: 518-457-5149

Personal Income Tax Information Center:  518-457-5181

To order forms and publications: 

518-457-5431

Text Telephone (TTY) or TDD 

Dial 7-1-1 for the

  equipment users  

New York Relay Service

 

 

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