NY IT-2104-E exemption certificate#
NY IT-2104-E exemption certificate #
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 completed 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.