Form IT-2104.1 PDF Details

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

QuestionAnswer
Form NameForm IT-2104.1
Form Length2 pages
Fillable?Yes
Fillable fields20
Avg. time to fill out4 min
Edition12/24
Issuing agencyDepartment of Taxation and Finance
Where to sendYour employer
Who signsEmployee
Matches the agency's fileYes, checked October 1, 2026
Other namesIT-2104.1, IT2104.1, IT 2104.1, NY IT-2104.1, Certificate of Nonresidence and Allocation of Withholding Tax
Official sourceForm IT-2104.1 (Rev 12/24), New York State Department of Taxation and Finance