N.Y. Comp. Codes R. & Regs. tit. 20 § 171.9

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

Section 171.9 - Extension of withholding of New York State personal income tax to supplemental unemployment compensation benefits

Tax Law, § 671(b)(1)(A)

(a) Withholding of New York State personal income tax is required under section 671(b)(1)(A) of the Tax Law with respect to payments of supplemental unemployment compensation benefits paid to an individual to the extent of the amount which is considered to be wages for Federal income tax withholding purposes. Where wages are subject to allocation for purposes of withholding New York State personal income tax because a nonresident employee performs services within and without New York State supplemental unemployment compensation benefits paid to such individual are also subject to allocation for purposes of withholding New York State personal income tax in accordance with the provisions of section 171.6(b) of this Part.

(b) All the provisions of this Article relating to deducting and withholding New York State personal income tax from wages are applicable to withholding of New York State personal income tax on supplemental unemployment compensation benefits in the same manner and with the same full force and effect as if such provisions and any instructions referred to therein had been incorporated in full into this section, and as if the language therein had expressly referred to withholding of the New York State personal income tax on supplemental unemployment compensation benefits, except where inconsistent with or not relevant to withholding on such benefits, or as otherwise expressly provided for in this Article.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 171.9