You may calculate the percent of services performed in New York State or Yonkers using days, miles, time, or similar criteria.
Employer: you must withhold the applicable amount of New York State, New York City, or Yonkers tax from wages paid to employees who file this certificate
Employer records: you must keep this certificate and have it available for inspection by the Tax Department
Change of residence: if you become a New York State, New York City, or Yonkers resident, you must notify your employer within 10 days
Domicile: your domicile is the place you intend to have as your permanent home
Part-year resident: if you meet the definition of resident or nonresident for only part of the year, you are a part-year resident
| Question | Answer |
|---|---|
| Form Name | Form IT-2104.1 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 20 |
| Avg. time to fill out | 4 min |
| Edition | 12/24 |
| Issuing agency | Department of Taxation and Finance |
| Where to send | Your employer |
| Who signs | Employee |
| Matches the agency's file | Yes, checked October 1, 2026 |
| Other names | IT-2104.1, IT2104.1, IT 2104.1, NY IT-2104.1, Certificate of Nonresidence and Allocation of Withholding Tax |
| Official source | Form IT-2104.1 (Rev 12/24), New York State Department of Taxation and Finance |
Form It 2104 1 isn’t the one you’re looking for?