Form IT-2104: New York State Employee’s Withholding Allowance Certificate

Form IT-2104 is the state-level equivalent of the IRS Form W-4, used specifically for New York State income tax withholding.

New employees working in New York must complete Form IT-2104 upon hire, even if their federal W-4 selections match their state preferences.

This form helps employers determine the correct amount of NY State (and NYC/Yonkers, if applicable) tax to withhold from each paycheck.

Employees may submit a new IT-2104 at any time if their tax situation changes. Employers should not force annual resubmission unless the employee claims exemption.