You have reached NFC’s publication archives
This area has been archived for research purposes and is no longer actively maintained. As a result, hyperlinks may no longer function and may reference other archived material. The content and references contained within the archives may no longer apply. If you are looking for the most up-to-date information, please visit the current Publications pages under the HR Client Services page.New York City, New York Income Tax Withholding Information
State Abbreviation: |
NY |
State Tax Withholding State/City Code: |
36/4170 |
Acceptable Exemption Form: |
IT-201 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, H, M/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 13, 2015)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(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 (taxable life insurance, etc.) 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
$5,000
$5,500
- 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 Exemptions
- Apply the taxable income computed in step 6 to the following table to determine the annual New York city tax withholding:
Tax Withholding Table
Single or Head of HouseholdIf the Amount of
Taxable Income Is:The Amount of New York City
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,000
$0.00
plus
1.90%
$0
8,000
8,700
152.00
plus
2.65%
8,000
8,700
15,000
171.00
plus
3.10%
8,700
15,000
25,000
366.00
plus
3.70%
15,000
25,000
60,000
736.00
plus
3.90%
25,000
60,000
500,000
2,101.00
plus
4.00%
60,000
500,000
and over
20,834.16
plus
4.25%
500,000
Tax Withholding Table
MarriedIf the Amount of
Taxable Income Is:The Amount of New York City
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,000
$0.00
plus
1.90%
$0
8,000
8,700
152.00
plus
2.65%
8,000
8,700
15,000
171.00
plus
3.10%
8,700
15,000
25,000
366.00
plus
3.70%
15,000
25,000
60,000
736.00
plus
3.90%
25,000
60,000
500,000
2,101.00
plus
4.00%
60,000
500,000
and over
20,828.46
plus
4.25%
500,000
- Divide the annual New York city tax withholding by 26 to obtain the biweekly New York city tax withholding.
New York City Nonresident Income Tax Withholding Formula
Effective January 1, 2000, New York city nonresidents are exempt from the city's income tax and wages earned as a nonresident are non-taxable. New York city taxable wages for these employees should be zero.
The withholding tax on New York city nonresidents has been eliminated.