Form IT-2104-E PDF Details

Every year, individuals and employers in New York State grapple with a myriad of tax forms, among which the IT-2104-E form is a crucial document for those eligible to claim exemption from withholding New York State, New York City, and Yonkers personal income taxes. The IT-2104-E, also known as the Certificate of Exemption from Withholding, serves specific groups of individuals who meet stringent criteria outlined by the New York State Department of Taxation and Finance. Eligibility hinges on two primary groups: Group A encompasses individuals under 18 or over 65, and full-time students under 25 who had no New York income tax liability in the previous year and expect none in the current year. Group B caters to those eligible under the Servicemembers Civil Relief Act (SCRA) and the Military Spouses Residency Relief Act, offering certain exemptions to military spouses. Understanding the conditions, ramifications of non-compliance, such as a hefty penalty for providing false information, and the procedural requirements, including annual renewal of the certificate, ensures compliance and avoids unnecessary withholding. Designed for a targeted subset of the population, the IT-2104-E form plays a vital role in the financial planning and tax obligations of qualifying New York State residents and their employers, making its meticulous completion and submission a non-negotiable aspect of fiscal responsibilities within the state.

QuestionAnswer
Form Name It 2104 E Form
Form Length 2 pages
Fillable? No
Fillable fields 0
Avg. time to fill out 30 sec
Other names IT 2104 E it 2104e form

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New York State Department of Taxation and Finance

Certiicate of Exemption from Withholding

IT-2104-E

New York State • New York City • Yonkers

This certiicate will expire on April 30, 2015.

To claim exemption from withholding for New York State personal income tax (and New York City and Yonkers personal income tax, if applicable), you must meet the conditions in either Group A or Group B:

Group A

• you must be under age 18, or over age 65, or a full‑time student under age 25; and

• you did not have a New York income tax liability for 2013; and

• you do not expect to have a New York income tax liability for 2014 (for this purpose, you have a tax liability if your return shows tax

before the allowance of any credit for income tax withheld). Group B

• you meet the conditions set forth under the Servicemembers Civil Relief Act (SCRA), as amended by the Military Spouses Residency Relief Act. See Military spouses.

If you do not meet all of the conditions in either Group A or Group B above, stop; you cannot claim exemption from withholding (see Note below).

First name and middle initial

Last name

 

Social security number

 

 

 

 

Mailing address (number and street or rural route)

 

Apartment number

Date of birth (mm-dd-yyyy)

 

 

 

 

City, village, or post ofice

 

State

ZIP code

 

 

 

 

Filing status: Mark an X in only one box

A Single

B Married

CQualifying widow(er) with dependent child, or head of household with qualifying person..............

......Are you a full‑time student?

Yes

 

No

Are you a military spouse exempt under the SCRA? ..... Yes

No

I certify that the information on this form is correct and that, for the year 2014, I expect to qualify for exemption from withholding of New York State income tax under section 671(a)(3) of the Tax Law or under the SCRA. I will notify my employer within 10 days of any change requiring revocation of the exemption from

withholding as explained in the instructions.

 

Employee’s signature (give the completed certiicate to your employer)

Date

Employer: complete this section only if you must send a copy of this form to the NYS Tax Department (SEE INSTRUCTIONS).

Employer name and address

Employer identiication number

Mark an X in the box if a newly hired employee or a rehired employee .......

First date employee performed services for pay (mm-dd-yyyy) (see instructions):

Are dependent health insurance beneits available for this employee?

.............................. Yes

If Yes, enter the date the employee qualiies (mm-dd-yyyy):

 

 

 

 

No

Instructions

Employee

Who qualiies – To claim exemption from withholding for New York State personal income tax (and New York City and Yonkers personal income tax, if applicable), you must meet the conditions in either Group A or Group B:

Group A

• you must be under age 18, or over age 65, or a full‑time student under age 25; and

• you did not have a New York income tax liability for 2013; and

• you do not expect to have a New York income tax liability for 2014 (for this purpose, you have a tax liability if your return

shows tax before the allowance of any credit for income tax withheld).

Group B

• you meet the conditions set forth under the Servicemembers Civil Relief Act (SCRA), as amended by the Military Spouses Residency Relief Act. See Military spouses.

If you meet the conditions in Group A or Group B, ile this certiicate, Form IT‑2104‑E, with your employer. Otherwise, your employer must

withhold New York State income tax (and New York City and Yonkers

personal income tax, if applicable) from your wages. Do not send this certiicate to the Tax Department.

Generally, as a resident, you are required to ile a New York State income tax return if you are required to ile a federal income tax

return, or if your federal adjusted gross income plus your New

York additions is more than $4,000, regardless of your iling status.

However, if you are single and can be claimed as a dependent on

another person’s federal return, you must ile a New York State

return if your federal adjusted gross income plus your New York additions is more than $3,000.

If you are a nonresident and have income from New York sources, you must ile a New York return if the sum of your federal adjusted

gross income and New York additions to income is more than your New York standard deduction.

A penalty of $500 may be imposed for furnishing false information

that decreases your withholding amount.

Note: If you do not qualify for exemption, or you want New York

State, New York City, or Yonkers personal income tax withheld from your pay, ile Form IT‑2104, Employee’s Withholding Allowance Certiicate, with your employer. Follow the instructions on Form IT‑2104 to determine the correct number of allowances to

claim for withholding tax purposes.

IT-2104-E (2014) (back)

When to claim exemption from withholding – File this certiicate

with your employer if you meet the conditions listed in Group A or Group B above. You must ile a new certiicate each year if you wish to continue to claim the exemption.

Military spouses – Under the Servicemembers Civil Relief Act (SCRA), as amended by the Military Spouses Residency Relief Act,

you may be exempt from New York income tax (and New York City and Yonkers personal income tax, if applicable) on your wages if:

1)your spouse is a member of the armed forces present in New York in compliance with military orders; 2) you are present in New York solely to be with your spouse; and 3) you are domiciled in another state.

Liability for estimated tax – If, as a result of this exemption certiicate, your employer does not withhold income tax from your

wages and you later fail to qualify for exemption from tax, you may

be required to pay estimated tax and be subject to penalty if it is not paid. For further information, see Form IT‑2105, Estimated Income

Tax Payment Voucher for Individuals.

Multiple employers – If you have more than one employer, you may claim exemption from withholding with each employer as long as your total expected income will not cause you to incur a New

York income tax liability for the year 2014 and you had no liability for 2013.

Revocation by employee – You must revoke this exemption certiicate (1) within 10 days from the day you expect to incur a New York income tax liability for the year 2014, (2) on or before December 1, 2014, if you expect to incur a tax liability for 2015, or

(3) when you no longer qualify for exemption under the SCRA.

If you are required to revoke this certiicate, if you no longer meet

the age requirements for claiming exemption, or if you want income

tax withheld from your pay (because, for example, you expect your income to exceed $3,000), you must ile Form IT‑2104, Employee’s Withholding Allowance Certiicate, with your employer. Follow the instructions on Form IT‑2104 to determine the correct number of

allowances to claim for withholding tax purposes.

Filing status – Mark an X in one box on Form IT‑2104‑E that shows your present iling status for federal purposes.

Employer

Keep this certiicate with your records. If an employee who claims exemption from withholding on Form IT‑2104‑E usually earns more than $200 per week, you must send a copy of that employee’s Form IT‑2104‑E to: NYS Tax Department, Income Tax Audit Administrator, Withholding Certiicate Coordinator, W A Harriman Campus, Albany NY 12227. If the employee is also

a new hire or rehire, see NOTE below.

The Tax Department will not accept this form if it is incomplete. We will review these certiicates and notify you of any adjustments that

must be made.

Due dates for sending certiicates received from employees who claim exemption and earn more than $200 per week are:

Quarter

Due date

Quarter

Due date

January – March

April 30

July – September

October 31

April – June

July 31

October – December

January 31

Revocation by employer – You must revoke this exemption within 10 days if, on any day during the calendar year, the date of birth stated on the certiicate iled by the employee indicates the

employee no longer meets the age requirements for exemption. The revocation must be in the form of a written notice to the employee.

New hires and rehires – Mark an X in the box if you are submitting a copy of this form to comply with New York State’s New Hire

Reporting Program. A newly hired or rehired employee means an

employee previously not employed by you, or previously employed by you but separated from such employment for 60 or more consecutive days. Enter the irst day any services are performed

for which the employee will be paid wages, commissions, tips

and any other type of compensation. For services based solely on commissions, this is the irst day an employee working for

commissions is eligible to earn commissions. Also, mark an X in the Yes or No box indicating if dependent health insurance beneits

are available to this employee. If Yes, enter the date the employee qualiies for coverage. Mail the completed form, within 20 days of

hiring, to:

NYS TAX DEPARTMENT

NEW HIRE NOTIFICATION

PO BOX 15119

ALBANY NY 12212-5119

To report newly hired or rehired employees online go to

www.nynewhire.com.

Note: If the newly hired or rehired employee has also claimed exemption from withholding but usually earns more than $200 per week, mail Form IT‑2104‑E to the Tax Department at the New Hire Notiication address above.

Privacy notiication

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone (518) 457‑5181.

Need help?

For help completing this form, employees may call (518) 457‑5181, and employers may call (518) 485‑6654.

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