NY IT-2104-E exemption certificate#
NY IT-2104-E exemption certificate #
Do it by#
- Do it by Sun, Dec 28.
- Due 4 days later (Thu, Jan 1).
- 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
- 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.
- To be used by residents to file exemption from state withholding tax.
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