Do it by#

• Do it by Sun, Dec 28.
• Due 4 days later (Thu, Jan 1).

Submission #

Manual

• Paper: Letter (8.5in x 11in)
• Copies to print: 2
• This certificate much be filed each year to continue exemption.
• Employers must keep a copy for their records.
• The employer must be notified within 10 days of any change making the employee no longer eligible for the exemption.
• Employers may use this form to report a newly hired or rehired employee. Mail form, within 20 days of hiring to:

  New York State Dept of Taxation and Finance
  New Hire Notification
  PO Box 15119
  Albany NY  12212-5119
  

• If an employee claims an exemption but usually earns more than $200 per week, mail to:

  NYS Tax Department - Income Tax Audit Administrator
  Withholding Certificate Coordinator
  W A Harriman Campus
  Albany NY 12227-0865
  

Online

• Login: https://www.labor.ny.gov/ui/Authentication/
• Register: https://www.labor.ny.gov/ui/Authentication/create-account.shtm

Notes#

• A penalty of $500 may be imposed for furnishing false information that decreases your withholding amount.
• The following conditions must apply to qualify for exemption:
  • The employee must be under age 18, or over age 65, or a full-time student under age 25.
  • The employee did not have income tax liability for the previous year.
  • The employee does not expect to have income tax liability for 2017.
• The employee may also claim exemption if they meet the conditions set forth under the Servicemembers Civil Relief Act:
  • The employee's spouse is a member of the armed forces present in New York in compliance with military order.
  • The employee is present in New York solely to be with their spouse.
  • The employee is domiciled in a different state.

Purpose#

• To be used by residents to file exemption from state withholding tax.

Learn more#

• Employer's guide to withholding tax

Contact#

• New York State Department of Taxation & Finance
  
• Withholding Tax: (518) 485-6654
• New Hire Reporting: (518) 320-1079
• https://www.tax.ny.gov/help/contact/#phonenumbers

Download#

• https://www.tax.ny.gov/pdf/current_forms/it/it2104e_fill_in.pdf