Administrative Code of the City of New York, § 11-1909; Tax Law, § 672
Every employer required to deduct and withhold New York City nonresident earnings tax from the wages of an employee, shall provide an information statement and, if necessary, a corrected information statement to the employee in respect of the wages paid by the employer to the employee in the same manner as provided by the provisions of Part 172 of this Title.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 296.5