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Withholding Tax Index (NY) (Visit this siteExternal Link to Withholding Tax Index (NY)) updated popular

Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions and other similar income paid to employees.

Who must withhold personal income tax

If you're an employer as described in federal Publication 15, Circular E, Employer's Tax Guide, and you maintain an office or transact business within New York State, whether or not a paying agency is maintained within the state, you must withhold personal income tax.

Employers must withhold tax for:

  • residents of New York State earning wages even when earned outside of the state
  • residents of New York City and/or Yonkers even though services may be performed outside New York City and/or Yonkers
  • nonresidents of New York State being paid wages for services performed within the state (Additional withholding may apply to income earned in Yonkers by a nonresident. See Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax, for more information.)

Income subject to withholding

Employers must withhold tax on compensation that is considered wages for federal income tax withholding purposes, including tips, supplemental unemployment compensation benefits, deferred compensation, and non-statutory stock options.

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Added: Tue Jan 01 2002
Last Modified: Mon Jan 03 2011

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