New York Form IT-2104.1

What is Form IT-2104.1?

Form IT-2104.1 is the "New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax" of the New York State Department of Taxation and Finance. An employee completes it and returns it to the employer. The form tells the employer to withhold the applicable amount of New York State, New York City or Yonkers tax from the wages, or from the percentage of wages shown on the certificate, paid to employees who file it.

The blank on this page is the edition marked (12/24).

Who is a nonresident?

The instructions on page 2 say that, to determine whether a person is a resident of New York State, New York City or Yonkers, the person must consider their domicile and permanent place of abode. They define a resident and then state: "If you do not meet the above definition of a resident, you are a nonresident." A person who meets the definition of resident or nonresident for only part of the year is a part-year resident. Special rules apply to members of the military and their spouses.

What is on the form?

The employee enters their name, Social Security number and address, and the employer's name and address, and then marks an X in the appropriate boxes of three parts:

• Part 1 – New York State: a certification that the employee is not a resident of New York State, and an estimate of the percentage of services during the year that will be performed within New York State and subject to New York State withholding tax.
• Part 2 – New York City: a certification that the employee is not a resident of New York City.
• Part 3 – Yonkers: a certification that the employee is not a resident of Yonkers, and an estimate of the percentage of services during the year that will be performed within Yonkers.

Only the boxes that apply are marked. The instructions say the percentage of services may be calculated using days, miles, time or similar criteria.

Signing and keeping the certificate

The employee signs and dates the certificate. By signing, the employee undertakes to notify the employer of any change in the percentage of services performed within New York State or Yonkers, or of a change in status from nonresident to resident, within 10 days. The employer keeps the certificate with its records and has it available for inspection by the Tax Department. The instructions are printed on the form itself.