New York State Income Tax Withholding Information
State Abbreviation: |
NY |
State Tax Withholding State Code: |
36 |
Acceptable Exemption Form: |
IT-2014 or W-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, M/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 06, 2015)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payments(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e, taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages.
Single/Head of Household
Married
$7,350
$7,850
- Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5 to obtain the taxable income.
Exemption Allowance = $1,000 x Number of Exemption
- Apply the taxable income computed in step 6 to the following table to determine the annual New York tax withholdings.
Tax Withholding Table
Single or Head of Household
If the Amount of
Taxable Income Is:The Amount of New York
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,400
$0
plus
4.00%
$0
8,400
11,600
336
plus
4.50%
8,400
11,600
13,750
480
plus
5.25%
11,600
13,750
21,150
593
plus
5.90%
13,750
21,150
79,600
1,029
plus
6.45%
21,150
79,600
95,550
4,800
plus
6.65%
79,600
95,550
106,200
5,860
plus
7.58%
95,550
106,200
159,350
6,667
plus
8.08%
106,200
159,350
212,500
10,962
plus
7.15%
159,350
212,500
265,600
14,762
plus
8.15%
212,500
265,600
1,062,650
19,090
plus
7.35%
265,600
1,062,650
1,115,850
77,673
plus
49.02%
1,062,650
1,115,850
and over
103,752
plus
9.62%
1,115,850
Married
If the Amount of
Taxable Income Is:The Amount of New York
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,400
$0
plus
4.00%
$0
8,400
11,600
336
plus
4.50%
8,400
11,600
13,750
480
plus
5.25%
11,600
13,750
21,150
593
plus
5.90%
13,750
21,150
79,600
1,029
plus
6.45%
21,150
79,600
95,550
4,800
plus
6.65%
79,600
95,550
106,200
5,860
plus
7.28%
95,550
106,200
159,350
6,635
plus
7.78%
106,200
159,350
212,500
10,771
plus
8.08%
159,350
212,500
318,750
15,065
plus
7.15%
212,500
318,750
371,900
22,662
plus
8.15%
318,750
371,900
1,062,650
26,994
plus
7.35%
371,900
1,062,650
2,125,450
77,764
plus
7.65%
1,062,650
2,125,450
2,178,650
159,068
plus
88.42%
2,125,450
2,178,650
and over
206,107
plus
9.62%
2,178,650
- Divide the annual New York tax withholding by 26 to obtain the biweekly New York tax withholding.