N.Y. Comp. Codes R. & Regs. tit. 20 § 171.5

Current through Register Vol. 46, No. 25, June 18, 2024

Section 171.5 - Determining New York State personal income tax to be withheld on wages paid to resident of New York State

(a) General. All wages paid to a resident of New York State are subject to withholding of New York State personal income tax, even though some or all of the services for which the wages are paid were performed outside New York State. The amount of the New York State personal income tax to be deducted and withheld is to be determined in accordance with section 171.4 of this Part, Appendix 10 of this Title, and this section.

(b) Employer required to withhold income taxes of other states, political subdivisions or District of Columbia from wages of a resident of New York State. An employer required to deduct and withhold income taxes of other states, political subdivisions of other states or the District of Columbia from wages paid to a resident of New York State (as defined in section 105.20 of this Title) must deduct and withhold from those wages the amount of New York State personal income tax determined under the applicable wage bracket withholding table or other method provided for in section 171.4 of this Part and Appendix 10 of this Title, less the amount required to be deducted and withheld from those wages under the laws, rules and regulations of such other states, political subdivisions of other states or the District of Columbia.

Example 1:Assume a resident of New York State is paid $100 a week by an employer required to deduct and withhold from his wages New York State and Massachusetts personal income taxes, and claims one exemption. The amount of wages subject to withholding by Massachusetts is $70 a week. If the amount required to be withheld under the respective weekly wage bracket tables is $2.60 for New York State and $1.53 for the Commonwealth of Massachusetts, the amount of New York State personal income tax required to be deducted and withheld is $1.07.

Example 2:Assume a resident of New York State is paid $100 a week by an employer who would be required to deduct and withhold from his wages New York and New Jersey state income taxes, and claims one exemption. If the amount required to be withheld under the respective weekly wage bracket tables is $2.60 for New York State and $2.60 for the State of New Jersey, no New York State personal income tax is to be deducted and withheld.

Example 3:Assume a resident of New York State is paid $100 a week by an employer who would be required to deduct and withhold from his wages New York and Vermont state income taxes, and claims one exemption. If the amount required to be withheld under the respective weekly wage bracket tables is $2.60 for New York State and $3.34 for the State of Vermont, no New York State personal income tax is required to be deducted and withheld.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 171.5