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

Get the blank Form IT-2104 (PDF)  ·  Checked line by line against the official New York form, last verified September 29, 2026  ·  How we verify

What is Form IT-2104?

New York does not use the allowance count from the federal Form W-4 anymore. Federal Form W-4 dropped withholding allowances for tax year 2020 and later, so if you never file Form IT-2104, your employer may withhold as though you claimed zero allowances, which can withhold too much New York tax. IT-2104 is the way to fix that.

The form is short, but the worksheet in Form IT-2104-I does the real work: it turns your dependents, expected credits and deductions into an allowance number. Employers keep the certificate with their payroll records, and in a few cases they must also send a copy to the state.

Who Must File Form IT-2104?

Complete Form IT-2104 and give it to your employer when you start a new job, and review it every year. The instructions list these triggers for a new certificate:

• Life changes: you are no longer a dependent, married, divorced or legally separated, had a child, or moved into or out of New York City or Yonkers.
• Income changes: your wages or combined household wages are expected to reach $107,650, or you have significantly more or less income from other sources or another job, including self-employment.
• Job changes: you started or ended a job, or your employer elected the Employer Compensation Expense Program.
• Tax situation changes: you plan to itemize deductions, or you qualify for New York credits such as the earned income, child and dependent care or college tuition credits.
• Past results: you owed tax or received a large refund when you filed last year.

You cannot use IT-2104 to claim exemption from withholding. That takes Form IT-2104-E, IT-2104-IND or IT-2104-MS (military service). You may not claim an allowance for yourself or your spouse.

How to File Form IT-2104

• Get the current form and instructions from the Tax Department’s website; the 2026 version replaces earlier worksheets and charts.
• Fill in your name, Social Security number and home address, mark your filing status box, and answer the New York City and Yonkers residency questions.
• Use the worksheet in Form IT-2104-I if you are married, head of household, expect to itemize or claim credits, or have more than one job.
• Sign and date it, give it to your employer and keep a copy for your records.
• File a separate certificate for each employer, and claim only the total allowances you are entitled to.

When Is Form IT-2104 Due?

There is no annual filing date. Give Form IT-2104 to your employer when you start a job and whenever your situation changes. Employers who must send a copy to the state because an employee claimed more than 14 allowances do so quarterly: by April 30, July 31, October 31 and January 31 for the preceding quarter.

Where to Mail Form IT-2104

Employees do not mail IT-2104 to New York. Give it to your employer. Employers send a copy to the state only in two cases:

• More than 14 allowances (box A): NYS Tax Department, Income Tax Audit Administrator, Withholding Certificate Coordinator, W A Harriman Campus, Albany NY 12227-0865.
• New hire or rehire (box B): within 20 days of hiring, to NYS Tax Department, New Hire Notification, PO Box 15119, Albany NY 12212-5119, or online at nynewhire.com.

How to Complete Form IT-2104 Line by Line

Top of the Form — Name, Filing Status and Residency

Enter your name, full Social Security number and permanent home address, then mark Single or Head of household, Married, or Married, but withhold at higher single rate. A married but legally separated taxpayer marks Single or Head of household. Then answer whether you live in New York City (any of the five boroughs) and whether you live in Yonkers; these answers decide which local taxes your employer withholds.

Line 1 — Allowances for New York State and Yonkers

Enter 0 if you are single with one job and no dependents. Otherwise use the worksheet, Part 1: one point for each dependent you will claim on your state return (line 6); 1 each for the college tuition credit, the household credit and the real property tax credit (lines 7 to 9); 3 each for the child and dependent care credit, the earned income credit and the Empire State child credit (lines 10 to 12); 2 if you expect to be a New York City resident for any part of the year (line 13); credits not listed, divided by the chart amount (line 14); and 2 if you are head of household with only one job (line 15). Line 16 adds one for every $1,000 of federal adjustments, such as deductible IRA contributions. Line 18 covers itemized deductions through Part 2. Line 19 is the total that goes on line 1.

Line 2 — Allowances for New York City

New York City residents enter the total from line 31 of the worksheet, which repeats the calculation using the city’s rules.

Lines 3–5 — Additional Withholding

Use these lines to ask your employer to withhold an extra dollar amount each pay period: New York State on line 3, New York City on line 4 and Yonkers on line 5. Withholding for two jobs or high incomes uses the charts in Parts 5 and 6 of the instructions. Those amounts are calculated for a weekly payroll, so double them for biweekly pay and adjust for other periods.

Signature and Employer Section

Sign and date the certificate. It says you are entitled to the allowances claimed and warns of the $500 penalty. The lower section is for the employer: box A for more than 14 allowances and box B for a new hire or rehire, with the first date the employee performed services for pay and whether dependent health insurance is available.

Common Mistakes to Avoid

• Relying on the federal Form W-4. It has no allowances and does not set New York withholding.
• Claiming all allowances at every job. Claim them at the higher-paying job and zero at the other, so total withholding matches your tax.
• Both spouses claiming the same allowances. Do not claim more in total than the couple is entitled to.
• Trying to claim exemption on this form. Use IT-2104-E, IT-2104-IND or IT-2104-MS instead.
• Forgetting non-wage income. More than $1,000 of self-employment, interest or similar income without estimated payments should reduce your allowances by one per $1,000.
• Never updating it. Marriage, a new child, a move to or from New York City or a raise past $107,650 can all leave your withholding wrong.

Frequently Asked Questions

Do I have to file Form IT-2104? It is not filed with the state. You give it to your employer; if you do not, the employer may withhold using zero allowances.

How many allowances should I claim? A single filer with one job and no dependents claims 0. Others should use the worksheet in the instructions.

How do I have more tax withheld? Claim fewer allowances or enter an additional amount on lines 3 to 5.

Can I claim exemption from withholding on IT-2104? No. File Form IT-2104-E, IT-2104-IND or IT-2104-MS if you qualify.

What if I have two jobs? File a separate IT-2104 for each employer and put the allowances on the higher-paying job.

What if I claim too few allowances? More tax is withheld, and the difference comes back as a refund when you file your return.

Final Review Before Filing

• Filing status box is marked correctly.
• New York City and Yonkers residency answers are accurate.
• Line 1 (and line 2 for city residents) matches the worksheet total or is 0 for a single filer with one job.
• Extra withholding on lines 3 to 5 is entered if you want more tax taken out.
• Separate certificates are given to each employer.
• The certificate is signed, dated and copied for your records.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.