It 2104 Form PDF Details

Are you looking for a way to stay organized with your taxes? The Form 1040, Individual Income Tax Return, is the foundation of filing taxes and understanding the forms used in tax processes has many benefits. This guide will review important information about what types of information can be found on IRS Form 1040 and how to best prepare this form when it comes time to file. With step-by-step instructions, real-life examples and expert advice – you’ll confidently complete this essential document come April 15th!

QuestionAnswer
Form NameIt 2104 Form
Form Length8 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min
Other names NY DTF IT-2104 2021-2022 - Fill out Tax Template Online ...

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Department of Taxation and Finance

IT-2104

Employee’s Withholding Allowance Certificate

New York State • New York City • Yonkers

 

First name and middle initial

Last name

 

Your Social Security number

 

 

 

 

 

 

 

 

 

 

 

 

Permanent home address (number and street or rural route)

 

Apartment number

Single or Head of household

 

 

Married

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Married, but withhold at higher single rate

 

 

 

 

 

 

 

City, village, or post office

State

ZIP code

Note: If married but legally separated, mark an X in

 

 

 

 

 

 

the Single or Head of household box.

 

 

 

 

 

 

 

 

 

 

 

 

Are you a resident of New York City?

Yes

Are you a resident of Yonkers?

Yes

No No

Complete the worksheet on page 4 before making any entries.

1 Total number of allowances you are claiming for New York State and Yonkers, if applicable (from line 19) ...........

2 Total number of allowances for New York City (from line 31) ..................................................................................

1

2

Use lines 3, 4, and 5 below to have additional withholding per pay period under special agreement with your employer.

3 New York State amount ........................................................................................................................................

4 New York City amount ...........................................................................................................................................

5 Yonkers amount ....................................................................................................................................................

3

4

5

I certify that I am entitled to the number of withholding allowances claimed on this certificate.

Employee’s signature

Date

Penalty – A penalty of $500 may be imposed for any false statement you make that decreases the amount of money you have withheld from your wages. You may also be subject to criminal penalties.

Employee: detach this page and give it to your employer; keep a copy for your records.

Employer: Keep this certificate with your records.

Mark an X in box A and/or box B to indicate why you are sending a copy of this form to New York State (see instructions):

A Employee claimed more than 14 exemption allowances for NYS

A

B Employee is a new hire or a rehire ... B

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

Are dependent health insurance benefits available for this employee?

Yes

No

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

 

 

 

 

 

 

Employer’s name and address (Employer: complete this section only if you are sending a copy of this form to the NYS Tax Department.)

Employer identification number

Instructions

Important information

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.

Changes effective for 2022

Form IT-2104 has been revised for tax year 2022. The worksheet on

page 4 and the charts beginning on page 5, used to compute withholding

allowances or to enter an additional dollar amount 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 and

give it to your employer.

Who should file this form

This certificate, Form IT-2104, is completed by an employee and given to the employer to instruct the employer how much New York State (and New York City and Yonkers) tax to withhold from the employee’s pay. The more allowances claimed, the lower the amount of tax withheld.

If the federal Form W-4 you most recently submitted to your employer was for tax year 2019 or earlier, and you did not file Form IT-2104, your

employer may use the same number of allowances you claimed on your federal Form W-4. Due to differences in federal and New York State tax

law, this may result in the wrong amount of tax withheld for New York State, New York City, and Yonkers.

For tax years 2020 or later, withholding allowances are no longer reported on federal Form W-4. Therefore, if you submit a federal Form W-4 to your employer for tax year 2020 or later, and you do not file Form IT-2104, your

employer may use zero as your number of allowances. This may result in the wrong amount of tax withheld for New York State, New York City, and Yonkers.

Complete Form IT-2104 each year and file it with your employer if the number of allowances you may claim is different from federal Form W-4 or

Page 2 of 8 IT-2104 (2022)

has changed. Common reasons for completing a new Form IT-2104 each

year include the following:

You started a new job.

You are no longer a dependent.

Your individual circumstances may have changed (for example, you were married or have an additional child).

You moved into or out of NYC or Yonkers.

You itemize your deductions on your personal income tax return.

You claim allowances for New York State credits.

You owed tax or received a large refund when you filed your personal income tax return for the past year.

Your wages have increased and you expect to earn $107,650 or more during the tax year.

The total income of you and your spouse has increased to $107,650 or more for the tax year.

You have significantly more or less income from other sources or from another job.

You no longer qualify for exemption from withholding.

You have been advised by the Internal Revenue Service that you

are entitled to fewer allowances than claimed on your original federal

Form W-4 (submitted to your employer for tax year 2019 or earlier),

and the disallowed allowances were claimed on your original

Form IT-2104.

You are a covered employee of an employer that has elected to participate in the Employer Compensation Expense Program.

Exemption from withholding

You cannot use Form IT-2104 to claim exemption from withholding.

To claim exemption from income tax withholding, you must file

Form IT-2104-E, Certificate of Exemption from Withholding, with your employer. You must file a new certificate each year that you qualify for

exemption. This exemption from withholding is allowable only if you had no New York income tax liability in the prior year, you expect none in the current year, and you are over 65 years of age, under 18, or a full-time student under 25. You may also claim exemption from withholding if you are a military spouse and meet the conditions set forth under the

Servicemembers Civil Relief Act as amended by the Military Spouses Residency Relief Act and the Veterans Benefits and Transition Act. If you

are a dependent who is under 18 or a full-time student, you may owe tax if your income is more than $3,100.

Withholding allowances

You may not claim a withholding allowance for yourself or, if married, your spouse. Claim the number of withholding allowances you compute

in Part 1 and Part 4 of the worksheet on page 4. If you want more tax

withheld, you may claim fewer allowances. If you claim more than

14 allowances, your employer must send a copy of your Form IT-2104 to the New York State Tax Department. You may then be asked to verify your allowances. If you arrive at negative allowances (less than

zero) on lines 1 or 2 and your employer cannot accommodate negative allowances, enter 0 and see Additional dollar amount(s) below.

Income from sources other than wages – If you have more than $1,000 of income from sources other than wages (such as interest,

dividends, or alimony received), reduce the number of allowances claimed on line 1 and line 2 (if applicable) of the IT-2104 certificate by one for each $1,000 of nonwage income. If you arrive at negative

allowances (less than zero), see Withholding allowances above. You

may also consider making estimated tax payments, especially if you have significant amounts of nonwage income. Estimated tax requires

that payments be made by the employee directly to the Tax Department on a quarterly basis. For more information, see the instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals, or see

Need help? on page 7.

Other credits (Worksheet line 14) – If you will be eligible to claim

any credits other than the credits listed in the worksheet, such as an investment tax credit, you may claim additional allowances.

Find your filing status and your New York adjusted gross income (NYAGI)

in the chart below, and divide the amount of the expected credit by the number indicated. Enter the result (rounded to the nearest whole number) on line 14.

Single and

Head of

Married and

Divide amount

NYAGI is:

household and

NYAGI is:

of expected

 

NYAGI is:

 

credit by:

 

 

 

 

Less than

Less than

Less than

63

$215,400

$269,300

$323,200

 

 

 

 

 

Between

Between

Between

 

$215,400 and

$269,300 and

$323,200 and

68

$1,077,550

$1,616,450

$2,155,350

 

 

 

 

 

Between

Between

Between

 

$1,077,550 and

$1,616,450 and

$2,155,350 and

96

$5,000,000

$5,000,000

$5,000,000

 

 

 

 

 

Between

Between

Between

 

$5,000,000 and

$5,000,000 and

$5,000,000 and

100

$25,000,000

$25,000,000

$25,000,000

 

 

 

 

 

Over

Over

Over

110

$25,000,000

$25,000,000

$25,000,000

 

 

 

 

 

Example: You are married and expect your New York adjusted gross

income to be less than $323,200. In addition, you expect to receive a

flow-through of an investment tax credit from the S corporation of which you are a shareholder. The investment tax credit will be $160. Divide the expected credit by 63. 160/63 = 2.5397. The additional withholding allowance(s) would be 3. Enter 3 on line 14.

Married couples with both spouses working – If you and your spouse both work, you should each file a separate IT-2104 certificate with your

respective employers. Your withholding will better match your total tax if the higher wage-earning spouse claims all of the couple’s allowances and

the lower wage-earning spouse claims zero allowances. Do not claim more total allowances than you are entitled to. If your combined wages

are:

less than $107,650, you should each mark an X in the box Married, but withhold at higher single rate on the certificate front, and divide the total number of allowances that you compute on line 19 and line 31 (if applicable) between you and your working spouse.

$107,650 or more, use the chart(s) in Part 5 and enter the additional withholding dollar amount on line 3.

Taxpayers with more than one job – If you have more than one job, file a separate IT-2104 certificate with each of your employers. Be

sure to claim only the total number of allowances that you are entitled to. Your withholding will better match your total tax if you claim all of

your allowances at your higher-paying job and zero allowances at the lower-paying job. In addition, to make sure that you have enough

tax withheld, if you are a single taxpayer or head of household with two or more jobs, and your combined wages from all jobs are under

$107,650, reduce the number of allowances by seven on line 1 and line 2 (if applicable) on the certificate you file with your higher-paying job employer. If you arrive at negative allowances (less than zero), see

Withholding allowances above.

If you are a single or a head of household taxpayer, and your combined

wages from all of your jobs are between $107,650 and $2,263,265, use the chart(s) in Part 6 and enter the additional withholding dollar amount from the chart on line 3.

If you are a married taxpayer, and your combined wages from all of

your jobs are $107,650 or more, use the chart(s) in Part 5 and enter the

additional withholding dollar amount from the chart on line 3 (Substitute the words Higher-paying job for Higher earner’s wages within the chart).

Dependents – If you are a dependent of another taxpayer and expect your income to exceed $3,100, you should reduce your withholding allowances by one for each $1,000 of income over $2,500. This will ensure that your employer withholds enough tax.

Following the above instructions will help to ensure that you will not owe additional tax when you file your return.

Heads of households with only one job – If you will use the head-of-household filing status on your state income tax return, mark the Single or Head of household box on the front of the certificate. If you

have only one job, you may also wish to claim two additional withholding allowances on line 15.

IT-2104 (2022) Page 3 of 8

Additional dollar amount(s)

You may ask your employer to withhold an additional dollar amount each

pay period by completing lines 3, 4, and 5 on Form IT-2104. In most

instances, if you compute a negative number of allowances and your employer cannot accommodate a negative number, for each negative allowance claimed you should have an additional $1.85 of tax withheld per week for New York State withholding on line 3, and an additional $0.80 of tax withheld per week for New York City withholding on line 4. Yonkers residents should use 16.75% (.1675) of the New York State amount for additional withholding for Yonkers on line 5.

Note: If you are requesting your employer to withhold an additional dollar amount on lines 3, 4, or 5 of this allowance certificate, the additional

dollar amount, as determined by these instructions or by using the chart(s) in Part 5 or Part 6, is accurate for a weekly payroll. Therefore, if you are not paid on a weekly basis, you will need to adjust the dollar amount(s) that you compute. For example, if you are paid biweekly, you must double the dollar amount(s) computed.

Avoid underwithholding

Form IT-2104, together with your employer’s withholding tables, is

designed to ensure that the correct amount of tax is withheld from your pay.

If you fail to have enough tax withheld during the entire year, you may owe a large tax liability when you file your return. The Tax Department must

assess interest and may impose penalties in certain situations in addition

to the tax liability. Even if you do not file a return, we may determine

that you owe personal income tax, and we may assess interest and penalties on the amount of tax that you should have paid during the year.

Employers

Box A – If you are required to submit a copy of an employee’s

Form IT-2104 to the Tax Department because the employee claimed

more than 14 allowances, mark an X in box A and send a copy of Form IT-2104 to: NYS Tax Department, Income Tax Audit Administrator, Withholding Certificate Coordinator, W A Harriman Campus, Albany NY 12227-0865. If the employee is also a new hire or rehire, see Box B instructions. See Publication 55, Designated Private

Delivery Services, if not using U.S. Mail.

Due dates for sending certificates received from employees claiming more than 14 allowances are:

Quarter

Due date

Quarter

Due date

January – March

April 30

July – September

October 31

April – June

July 31

October – December

January 31

Box B – If you are submitting a copy of this form to comply with New York State’s New Hire Reporting Program, mark an X in box B. Enter the first 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 first 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 benefits are available to this employee. If Yes, enter the date the employee qualifies

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 instead of submitting this form, go to https://www.nynewhire.com.

(continued)

Page 4 of 8 IT-2104 (2022)

Worksheet

See the instructions before completing this worksheet.

Part 1 – Complete this part to compute your withholding allowances for New York State and Yonkers (line 1).

6

Enter the number of dependents that you will claim on your state return (do not include yourself or, if married, your spouse)

6

For lines 7, 8, and 9, enter 1 for each credit you expect to claim on your state return.

 

7

College tuition credit

7

8

New York State household credit

8

9

Real property tax credit

9

For lines 10, 11, and 12, enter 3 for each credit you expect to claim on your state return.

 

10

Child and dependent care credit

10

11

Earned income credit

11

12

Empire State child credit

12

13

New York City school tax credit: If you expect to be a resident of New York City for any part of the tax year, enter 2

13

14

Other credits (see instructions)

14

15

Head of household status and only one job (enter 2 if the situation applies)

15

16

Enter an estimate of your federal adjustments to income, such as deductible IRA contributions you will make for the

16

 

tax year. Total estimate $

 

. Divide this estimate by $1,000. Drop any fraction and enter the number

17

If you expect to be a covered employee of an employer who elected to pay the employer compensation expense tax in

 

18

2022, complete Part 3 below and enter the number from line 28

17

If you expect to itemize deductions on your state tax return, complete Part 2 below and enter the number from line 23.

18

19

All others enter 0

Add lines 6 through 18. Enter the result here and on line 1. If you have more than one job, or if you and your spouse both

19

 

work, see instructions for Taxpayers with more than one job or Married couples with both spouses working

Part 2 – Complete this part only if you expect to itemize deductions on your state return.

20

Enter your estimated NY itemized deductions for the tax year (see Form IT-196 and its instructions; enter the amount from line 49) 20

21

Based on your federal filing status, enter the applicable amount from the table below

21

 

 

 

 

 

 

 

 

 

 

Standard deduction table

 

 

 

 

Single (cannot be claimed as a dependent) ....

$

8,000

Qualifying widow(er)

$16,050

 

 

Single (can be claimed as a dependent)

$

3,100

Married filing jointly

$16,050

 

 

Head of household

$

11,200

Married filing separate returns

$ 8,000

 

 

 

 

 

 

 

22

Subtract line 21 from line 20 (if line 21 is larger than line 20, enter 0 here and on line 18 above)

22

23

Divide line 22 by $1,000. Drop any fraction and enter the result here and on line 18 above

23

Part 3 – Complete this part if you expect to be a covered employee of an employer that has elected to participate in the Employer Compensation Expense Program (line 17).

24

Expected annual wages and compensation from electing employer in 2022

24

25

Line 24 minus $40,000 (if zero or less, stop)

25

26

Line 25 multiplied by .05

26

27

Line 26 multiplied by .935

27

28

Divide line 27 by 65. Drop any fraction and enter the result here and on line 17 above

28

Part 4 – Complete this part to compute your withholding allowances for New York City (line 2).

 

29

Enter the amount from line 6 above

29

30

Add lines 15 through 18 above and enter total here

30

31

Add lines 29 and 30. Enter the result here and on line 2

31

IT-2104 (2022) Page 5 of 8

Part 5 – These charts are only for married couples with both spouses working or married couples with one spouse working more than one job, and whose combined wages are between $107,650 and $2,263,265.

Enter the additional withholding dollar amount on line 3.

The additional dollar amount, as shown below, is accurate for a weekly payroll. If you are not paid on a weekly basis, you will need to

adjust these dollar amount(s). For example, if you are paid biweekly, you must double the dollar amount(s) computed.

 

 

 

 

Combined wages between $107,650 and $538,749

 

 

Higher earner’s wages

$107,650

$129,250

$150,750

$172,300

$193,850

$236,950

$280,100

$323,200

$377,100

$430,950

$484,900

$129,249

$150,749

$172,299

$193,849

$236,949

$280,099

$323,199

$377,099

$430,949

$484,899

$538,749

$53,800

$75,299

$12

$17

 

 

 

 

 

 

 

 

 

$75,300

$96,799

$11

$18

$26

$30

 

 

 

 

 

 

 

$96,800

$118,399

$7

$15

$23

$32

$41

 

 

 

 

 

 

$118,400

$129,249

$2

$10

$17

$26

$38

$36

 

 

 

 

 

$129,250

$139,999

 

$4

$14

$23

$35

$33

 

 

 

 

 

$140,000

$150,749

 

$2

$10

$19

$32

$33

$29

 

 

 

 

$150,750

$161,549

 

 

$4

$15

$28

$33

$26

 

 

 

 

$161,550

$172,499

 

 

$2

$11

$24

$30

$26

$25

 

 

 

$172,500

$193,849

 

 

 

$4

$17

$24

$24

$38

$52

 

 

$193,850

$236,949

 

 

 

 

$5

$12

$19

$37

$50

$51

 

$236,950

$280,099

 

 

 

 

 

$5

$12

$42

$59

$53

$56

$280,100

$323,199

 

 

 

 

 

 

$5

$36

$66

$64

$57

$323,200

$377,099

 

 

 

 

 

 

 

$18

$37

$49

$46

$377,100

$430,949

 

 

 

 

 

 

 

 

$8

$20

$31

 

 

 

 

 

 

 

 

 

 

 

 

 

$430,950

$484,899

 

 

 

 

 

 

 

 

 

$8

$20

$484,900

$538,749

 

 

 

 

 

 

 

 

 

 

$8

 

 

 

 

 

Combined wages between $538,750 and $1,185,399

 

 

Higher earner’s wages

$538,750

$592,650

$646,500

$700,400

$754,300

$808,200

$862,050

$915,950

$969,900

$1,023,750

$1,077,550

$1,131,500

$592,649

$646,499

$700,399

$754,299

$808,199

$862,049

$915,949

$969,899

$1,023,749

$1,077,549

$1,131,499

$1,185,399

$236,950

$280,099

$59

 

 

 

 

 

 

 

 

 

 

 

$280,100

$323,199

$62

$55

 

 

 

 

 

 

 

 

 

 

$323,200

$377,099

$39

$46

$52

$34

 

 

 

 

 

 

 

 

$377,100

$430,949

$28

$22

$28

$35

$5

$5

 

 

 

 

 

 

$430,950

$484,899

$31

$28

$22

$28

$34

$5

$5

$5

 

 

 

 

$484,900

$538,749

$20

$31

$28

$22

$28

$35

$5

$5

$5

$5

 

 

$538,750

$592,649

$8

$20

$31

$28

$22

$28

$35

$5

$5

$5

$3

$2

$592,650

$646,499

 

$8

$20

$31

$28

$22

$28

$35

$5

$5

$3

$2

$646,500

$700,399

 

 

$8

$20

$31

$28

$22

$28

$34

$5

$3

$2

$700,400

$754,299

 

 

 

$8

$20

$31

$28

$22

$28

$35

$3

$2

$754,300

$808,199

 

 

 

 

$8

$20

$31

$28

$22

$28

$36

$2

$808,200

$862,049

 

 

 

 

 

$8

$20

$31

$28

$22

$30

$39

$862,050

$915,949

 

 

 

 

 

 

$8

$20

$31

$28

$24

$33

$915,950

$969,899

 

 

 

 

 

 

 

$8

$20

$31

$30

$27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$969,900

$1,023,749

 

 

 

 

 

 

 

 

$8

$20

$33

$33

$1,023,750

$1,077,549

 

 

 

 

 

 

 

 

 

$8

$21

$36

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$1,077,550

$1,131,499

 

 

 

 

 

 

 

 

 

 

$9

$23

$1,131,500

$1,185,399

 

 

 

 

 

 

 

 

 

 

 

$9

Page 6 of 8 IT-2104 (2022)

 

 

 

Combined wages between $1,185,400 and $1,724,299

 

Higher earner’s wages

$1,185,400

$1,239,250

$1,293,200

$1,347,050

$1,400,950

$1,454,850

$1,508,700

$1,562,550

$1,616,450

$1,670,400

$1,239,249

$1,293,199

$1,347,049

$1,400,949

$1,454,849

$1,508,699

$1,562,549

$1,616,449

$1,670,399

$1,724,299

$592,650

$646,499

$5

$8

 

 

 

 

 

 

 

 

$646,500

$700,399

$5

$8

$11

$14

 

 

 

 

 

 

$700,400

$754,299

$5

$8

$11

$14

$17

$20

 

 

 

 

$754,300

$808,199

$5

$8

$11

$14

$17

$20

$24

$27

 

 

$808,200

$862,049

$5

$8

$11

$14

$17

$20

$24

$27

$30

$33

$862,050

$915,949

$42

$8

$11

$14

$17

$20

$24

$27

$30

$33

$915,950

$969,899

$36

$45

$11

$14

$17

$20

$24

$27

$30

$33

$969,900

$1,023,749

$30

$39

$48

$14

$17

$20

$24

$27

$30

$33

$1,023,750

$1,077,549

$36

$33

$42

$52

$17

$20

$24

$27

$30

$33

$1,077,550

$1,131,499

$38

$38

$34

$44

$53

$19

$22

$25

$28

$31

$1,131,500

$1,185,399

$23

$38

$38

$35

$44

$53

$19

$22

$25

$28

$1,185,400

$1,239,249

$9

$23

$38

$38

$35

$44

$53

$19

$22

$25

$1,239,250

$1,293,199

 

$9

$23

$38

$38

$35

$44

$53

$19

$22

$1,293,200

$1,347,049

 

 

$9

$23

$37

$38

$34

$44

$53

$19

 

 

 

 

 

 

 

 

 

 

 

 

$1,347,050

$1,400,949

 

 

 

$9

$23

$38

$38

$35

$44

$53

$1,400,950

$1,454,849

 

 

 

 

$9

$23

$38

$38

$35

$44

 

 

 

 

 

 

 

 

 

 

 

 

$1,454,850

$1,508,699

 

 

 

 

 

$9

$23

$38

$38

$34

$1,508,700

$1,562,549

 

 

 

 

 

 

$9

$23

$38

$38

$1,562,550

$1,616,449

 

 

 

 

 

 

 

$9

$23

$38

$1,616,450

$1,670,399

 

 

 

 

 

 

 

 

$9

$23

$1,670,400

$1,724,299

 

 

 

 

 

 

 

 

 

$9

 

 

 

Combined wages between $1,724,300 and $2,263,265

 

Higher earner’s wages

$1,724,300

$1,778,150

$1,832,050

$1,885,950

$1,939,800

$1,993,700

$2,047,600

$2,101,500

$2,155,350

$2,209,300

$1,778,149

$1,832,049

$1,885,949

$1,939,799

$1,993,699

$2,047,599

$2,101,499

$2,155,349

$2,209,299

$2,263,265

$862,050

$915,949

$36

$39

 

 

 

 

 

 

 

 

$915,950

$969,899

$36

$39

$42

$45

 

 

 

 

 

 

$969,900

$1,023,749

$36

$39

$42

$45

$48

$52

 

 

 

 

$1,023,750

$1,077,549

$36

$39

$42

$45

$48

$52

$55

$58

 

 

$1,077,550

$1,131,499

$34

$38

$41

$44

$47

$50

$53

$56

$1,234

$1,263

$1,131,500

$1,185,399

$31

$34

$38

$41

$44

$47

$50

$53

$1,231

$1,263

$1,185,400

$1,239,249

$28

$31

$34

$38

$41

$44

$47

$50

$1,228

$1,260

$1,239,250

$1,293,199

$25

$28

$31

$34

$38

$41

$44

$47

$1,224

$1,257

$1,293,200

$1,347,049

$22

$25

$28

$31

$34

$38

$41

$44

$1,221

$1,253

$1,347,050

$1,400,949

$19

$22

$25

$28

$31

$34

$38

$41

$1,218

$1,250

$1,400,950

$1,454,849

$53

$19

$22

$25

$28

$31

$34

$38

$1,215

$1,247

$1,454,850

$1,508,699

$44

$53

$19

$22

$25

$28

$31

$34

$1,212

$1,244

$1,508,700

$1,562,549

$34

$44

$53

$19

$22

$25

$28

$31

$1,209

$1,241

$1,562,550

$1,616,449

$38

$34

$44

$53

$19

$22

$25

$28

$1,206

$1,238

$1,616,450

$1,670,399

$37

$38

$34

$44

$53

$19

$22

$25

$1,203

$1,235

$1,670,400

$1,724,299

$23

$38

$38

$35

$44

$53

$19

$22

$1,200

$1,232

$1,724,300

$1,778,149

$9

$23

$38

$38

$35

$44

$53

$19

$1,197

$1,229

$1,778,150

$1,832,049

 

$9

$23

$38

$38

$35

$44

$53

$1,193

$1,225

$1,832,050

$1,885,949

 

 

$9

$23

$38

$38

$35

$44

$1,228

$1,222

$1,885,950

$1,939,799

 

 

 

$9

$23

$38

$38

$34

$1,218

$1,257

$1,939,800

$1,993,699

 

 

 

 

$9

$23

$38

$38

$1,209

$1,247

$1,993,700

$2,047,599

 

 

 

 

 

$9

$23

$38

$1,212

$1,238

$2,047,600

$2,101,499

 

 

 

 

 

 

$9

$23

$1,212

$1,241

$2,101,500

$2,155,349

 

 

 

 

 

 

 

$9

$1,197

$1,241

$2,155,350

$2,209,299

 

 

 

 

 

 

 

 

$16

$52

$2,209,300

$2,263,265

 

 

 

 

 

 

 

 

 

$16

Note: These charts do not account for additional withholding in the following instances:

a married couple with both spouses working, where one spouse’s wages are more than $1,131,632 but less than $2,263,265, and the other spouse’s wages are also more than $1,131,632 but less than $2,263,265;

married taxpayers with only one spouse working, and that spouse works more than one job, with wages from each job under $2,263,265, but combined wages from all jobs is over $2,263,265.

If you are in one of these situations and you would like to request an additional dollar amount of withholding from your wages, contact the Tax

Department for assistance (see Need help? on page 7).

IT-2104 (2022) Page 7 of 8

Part 6 – These charts are only for single taxpayers and head of household taxpayers with more than one job, and whose combined wages are between $107,650 and $2,263,265.

Enter the additional withholding dollar amount on line 3.

The additional dollar amount, as shown below, is accurate for a weekly payroll. If you are not paid on a weekly basis, you will need to

adjust these dollar amount(s). For example, if you are paid biweekly, you must double the dollar amount(s) computed.

 

 

 

 

Combined wages between $107,650 and $538,749

 

 

Higher wage

$107,650

$129,250

$150,750

$172,300

$193,850

$236,950

$280,100

$323,200

$377,100

$430,950

$484,900

$129,249

$150,749

$172,299

$193,849

$236,949

$280,099

$323,199

$377,099

$430,949

$484,899

$538,749

 

 

$53,800

$75,299

$12

$19

 

 

 

 

 

 

 

 

 

$75,300

$96,799

$12

$20

$28

$29

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$96,800

$118,399

$8

$16

$24

$27

$29

 

 

 

 

 

 

$118,400

$129,249

$2

$10

$18

$21

$26

$40

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$129,250

$139,999

 

$4

$14

$17

$23

$46

 

 

 

 

 

$140,000

$150,749

 

$2

$9

$13

$19

$46

$47

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$150,750

$161,549

 

 

$3

$9

$15

$46

$46

 

 

 

 

$161,550

$172,499

 

 

$1

$7

$12

$46

$48

$46

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$172,500

$193,849

 

 

 

$3

$10

$44

$51

$49

$52

 

 

$193,850

$236,949

 

 

 

 

$12

$38

$53

$53

$55

$45

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$236,950

$280,099

 

 

 

 

 

$10

$20

$33

$31

$35

$18

$280,100

$323,199

 

 

 

 

 

 

$7

$18

$31

$26

$32

 

 

 

 

 

 

 

 

 

 

 

 

 

$323,200

$377,099

 

 

 

 

 

 

 

$8

$20

$31

$27

$377,100

$430,949

 

 

 

 

 

 

 

 

$8

$20

$31

 

 

 

 

 

 

 

 

 

 

 

 

 

$430,950

$484,899

 

 

 

 

 

 

 

 

 

$8

$20

$484,900

$538,749

 

 

 

 

 

 

 

 

 

 

$8

 

 

 

 

 

Combined wages between $538,750 and $1,185,399

 

 

 

Higher wage

$538,750

$592,650

$646,500

$700,400

$754,300

$808,200

$862,050

$915,950

$969,900

$1,023,750

$1,077,550

$1,131,500

$592,649

$646,499

$700,399

$754,299

$808,199

$862,049

$915,949

$969,899

$1,023,749

$1,077,549

$1,131,499

$1,185,399

 

 

$236,950

$280,099

$11

 

 

 

 

 

 

 

 

 

 

 

$280,100

$323,199

$9

$8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$323,200

$377,099

$33

$8

$8

$8

 

 

 

 

 

 

 

 

$377,100

$430,949

$27

$33

$8

$8

$8

$8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$430,950

$484,899

$31

$27

$33

$8

$8

$8

$8

$8

 

 

 

 

$484,900

$538,749

$20

$31

$27

$33

$8

$8

$8

$8

$8

$8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$538,750

$592,649

$8

$20

$31

$27

$33

$8

$8

$8

$8

$8

$604

$636

$592,650

$646,499

 

$8

$20

$31

$27

$33

$8

$8

$8

$8

$604

$636

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$646,500

$700,399

 

 

$8

$20

$31

$27

$33

$8

$8

$8

$604

$636

$700,400

$754,299

 

 

 

$8

$20

$31

$27

$33

$8

$8

$604

$636

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$754,300

$808,199

 

 

 

 

$8

$20

$31

$27

$33

$8

$604

$636

$808,200

$862,049

 

 

 

 

 

$8

$20

$31

$27

$33

$604

$636

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$862,050

$915,949

 

 

 

 

 

 

$8

$20

$31

$27

$629

$636

$915,950

$969,899

 

 

 

 

 

 

 

$8

$20

$31

$623

$661

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$969,900

$1,023,749

 

 

 

 

 

 

 

 

$8

$20

$627

$655

$1,023,750

$1,077,549

 

 

 

 

 

 

 

 

 

$8

$616

$659

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$1,077,550

$1,131,499

 

 

 

 

 

 

 

 

 

 

$16

$52

$1,131,500

$1,185,399

 

 

 

 

 

 

 

 

 

 

 

$16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Part 6 continued on page 8)

Privacy notification

 

 

 

 

 

Need help?

 

 

 

 

See our website or Publication 54, Privacy Notification.

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Page 8 of 8 IT-2104 (2022)

 

 

 

Combined wages between $1,185,400 and $1,724,299

 

Higher wage

$1,185,400

$1,239,250

$1,293,200

$1,347,050

$1,400,950

$1,454,850

$1,508,700

$1,562,550

$1,616,450

$1,670,400

$1,239,249

$1,293,199

$1,347,049

$1,400,949

$1,454,849

$1,508,699

$1,562,549

$1,616,449

$1,670,399

$1,724,299

 

 

$592,650

$646,499

$668

$700

 

 

 

 

 

 

 

 

$646,500

$700,399

$668

$700

$733

$765

 

 

 

 

 

 

$700,400

$754,299

$668

$700

$733

$765

$797

$829

 

 

 

 

$754,300

$808,199

$668

$700

$733

$765

$797

$829

$861

$893

 

 

$808,200

$862,049

$668

$700

$733

$765

$797

$829

$861

$893

$925

$957

$862,050

$915,949

$668

$700

$732

$765

$797

$829

$861

$893

$925

$957

$915,950

$969,899

$668

$700

$732

$765

$797

$829

$861

$893

$925

$957

$969,900

$1,023,749

$693

$700

$733

$765

$797

$829

$861

$893

$925

$957

$1,023,750

$1,077,549

$687

$725

$733

$765

$797

$829

$861

$893

$925

$957

$1,077,550

$1,131,499

$95

$123

$161

$169

$201

$233

$265

$297

$329

$361

$1,131,500

$1,185,399

$52

$95

$123

$161

$169

$201

$233

$265

$297

$329

$1,185,400

$1,239,249

$16

$52

$95

$123

$161

$169

$201

$233

$265

$297

$1,239,250

$1,293,199

 

$16

$52

$95

$123

$161

$169

$201

$233

$265

$1,293,200

$1,347,049

 

 

$16

$52

$95

$123

$161

$169

$201

$233

 

 

 

 

 

 

 

 

 

 

 

 

$1,347,050

$1,400,949

 

 

 

$16

$52

$95

$123

$161

$169

$201

$1,400,950

$1,454,849

 

 

 

 

$16

$52

$95

$123

$161

$169

 

 

 

 

 

 

 

 

 

 

 

 

$1,454,850

$1,508,699

 

 

 

 

 

$16

$52

$95

$123

$161

$1,508,700

$1,562,549

 

 

 

 

 

 

$16

$52

$95

$123

$1,562,550

$1,616,449

 

 

 

 

 

 

 

$16

$52

$95

$1,616,450

$1,670,399

 

 

 

 

 

 

 

 

$16

$52

$1,670,400

$1,724,299

 

 

 

 

 

 

 

 

 

$16

 

 

 

Combined wages between $1,724,300 and $2,263,265

 

Higher wage

$1,724,300

$1,778,150

$1,832,050

$1,885,950

$1,939,800

$1,993,700

$2,047,600

$2,101,500

$2,155,350

$2,209,300

$1,778,149

$1,832,049

$1,885,949

$1,939,799

$1,993,699

$2,047,599

$2,101,499

$2,155,349

$2,209,299

$2,263,265

 

 

$862,050

$915,949

$989

$1,022

 

 

 

 

 

 

 

 

$915,950

$969,899

$989

$1,021

$1,054

$1,086

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$969,900

$1,023,749

$989

$1,022

$1,054

$1,086

$1,118

$1,150

 

 

 

 

$1,023,750

$1,077,549

$989

$1,022

$1,054

$1,086

$1,118

$1,150

$1,182

$1,214

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$1,077,550

$1,131,499

$393

$426

$458

$490

$522

$554

$586

$618

$650

$70

$1,131,500

$1,185,399

$361

$393

$426

$458

$490

$522

$554

$586

$618

$650

 

 

 

 

 

 

 

 

 

 

 

 

$1,185,400

$1,239,249

$329

$361

$393

$426

$458

$490

$522

$554

$586

$618

$1,239,250

$1,293,199

$297

$329

$361

$393

$426

$458

$490

$522

$554

$586

 

 

 

 

 

 

 

 

 

 

 

 

$1,293,200

$1,347,049

$265

$297

$329

$361

$393

$426

$458

$490

$522

$554

$1,347,050

$1,400,949

$233

$265

$297

$329

$361

$393

$426

$458

$490

$522

 

 

 

 

 

 

 

 

 

 

 

 

$1,400,950

$1,454,849

$201

$233

$265

$297

$329

$361

$393

$426

$458

$490

$1,454,850

$1,508,699

$169

$201

$233

$265

$297

$329

$361

$393

$425

$458

 

 

 

 

 

 

 

 

 

 

 

 

$1,508,700

$1,562,549

$161

$169

$201

$233

$265

$297

$329

$361

$393

$425

$1,562,550

$1,616,449

$123

$161

$169

$201

$233

$265

$297

$329

$361

$393

 

 

 

 

 

 

 

 

 

 

 

 

$1,616,450

$1,670,399

$95

$123

$161

$169

$201

$233

$265

$297

$329

$361

$1,670,400

$1,724,299

$52

$95

$123

$161

$169

$201

$233

$265

$297

$329

 

 

 

 

 

 

 

 

 

 

 

 

$1,724,300

$1,778,149

$16

$52

$95

$123

$161

$169

$201

$233

$265

$297

$1,778,150

$1,832,049

 

$16

$52

$95

$123

$161

$169

$201

$233

$265

 

 

 

 

 

 

 

 

 

 

 

 

$1,832,050

$1,885,949

 

 

$16

$52

$95

$123

$161

$169

$201

$233

$1,885,950

$1,939,799

 

 

 

$16

$52

$95

$123

$161

$169

$201

 

 

 

 

 

 

 

 

 

 

 

 

$1,939,800

$1,993,699

 

 

 

 

$16

$52

$95

$123

$161

$169

$1,993,700

$2,047,599

 

 

 

 

 

$16

$52

$95

$123

$161

 

 

 

 

 

 

 

 

 

 

 

 

$2,047,600

$2,101,499

 

 

 

 

 

 

$16

$52

$95

$123

$2,101,500

$2,155,349

 

 

 

 

 

 

 

$16

$52

$95

 

 

 

 

 

 

 

 

 

 

 

 

$2,155,350

$2,209,299

 

 

 

 

 

 

 

 

$16

$52

$2,209,300

$2,263,265

 

 

 

 

 

 

 

 

 

$16

 

 

 

 

 

 

 

 

 

 

 

 

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Completing segment 1 of It 2104 Form

2. After finishing the last part, head on to the subsequent stage and fill in the necessary details in all these blanks - B Employee is a new hire or a, First date employee performed, Are dependent health insurance, If Yes enter the date the employee, Employers name and address, Instructions, Important information The New, widower, more than and who are single or, more than and who are head of, Changes effective for Form IT has, Who should file this form This, and For tax years or later.

It 2104 Form writing process described (portion 2)

Many people often make errors when completing Who should file this form This in this part. You should definitely read twice whatever you type in right here.

3. This next step is generally fairly simple, Part Complete this part to, Enter the number of dependents, College tuition credit New, For lines and enter for each, All others enter, Add lines through Enter the, work see instructions for, Enter an estimate of your federal, If you expect to be a covered, complete Part below and enter, If you expect to itemize, tax year Total estimate, Divide this estimate by Drop any, Part Complete this part only if, and Enter your estimated NY itemized - every one of these empty fields has to be filled in here.

A way to fill in It 2104 Form part 3

4. This specific paragraph arrives with all of the following fields to consider: in the Employer Compensation, Expected annual wages and, Part Complete this part to, and Enter the amount from line above.

Enter the amount from line  above, Expected annual wages and, and in the Employer Compensation inside It 2104 Form

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