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New York has its own form: the IT-2104
New York doesn't use your federal W-4 to set state withholding. You fill out Form IT-2104, the Employee's Withholding Allowance Certificate, and it tells your employer how much New York State tax to withhold. The same form also covers New York City and Yonkers tax if they apply to you.
Don't skip it. If you started a job in 2020 or later and never gave your employer an IT-2104, they may use zero allowances, which can withhold the wrong amount for New York State, New York City, and Yonkers.
How many allowances to claim on the IT-2104
New York does not let you claim a withholding allowance for yourself or your spouse. Allowances come from dependents (other than you and your spouse), from certain credits, and from deductions and adjustments. Each one lowers your withholding by an amount equal to $1,000 of income.
Filing as head of household with only one job earns 2 extra allowances. If you expect itemized deductions above the standard deduction, add one allowance per $1,000 of the excess. If you have more than $1,000 of non-wage income, such as interest or dividends, reduce your allowances by one for each $1,000.
More allowances means less tax withheld, and fewer means more. If you calculate a negative number, enter zero and ask for additional withholding on Line 3 instead.
Two jobs or a working spouse
File a separate IT-2104 with each employer, and claim all your allowances at the higher-paying job and zero at the lower-paying one. For married couples where both work, the higher earner should claim everything the couple is entitled to.
If your combined wages reach $107,650 or more, the IT-2104 includes charts (Parts 5 and 6) that give an extra dollar amount to withhold per paycheck on Line 3, because withholding otherwise falls short at higher combined incomes.
New York's 2026 rates and standard deduction
Chapter 59 of the Laws of 2025 cut the first five New York State rates for 2026 to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%. For single filers those rates apply up to $8,500, $11,700, $13,900, $80,650, and $215,400, and higher rates apply above that, up to 10.9% for very high incomes. The standard deduction is $8,000 for single filers, $11,200 for head of household, and $16,050 for married filing jointly.
Those are the return rates. Employers withhold with the state's own withholding tables (NYS-50-T-NYS, effective January 1, 2026), which subtract $7,400 (single) or $7,950 (married) plus $1,000 per allowance and then apply a different rate schedule, with head of household withheld as single. The calculator above follows that withholding method, so it should land within a few dollars of your paycheck.
New York City and Yonkers
New York City residents also pay city income tax at rates from 3.078% to 3.876%, withheld separately from state tax and controlled by Line 2 (NYC allowances) and Line 4 (extra NYC withholding) of the IT-2104.
Yonkers residents pay a surcharge equal to 16.75% of their New York State tax, requested on Line 5. Nonresidents who work in Yonkers pay a 0.50% earnings tax on wages earned there. The calculator on this page covers New York State only, not NYC or Yonkers.
Claiming exempt and updating your IT-2104
You can't claim exemption from withholding on the IT-2104 itself. You need Form IT-2104-E (or another exemption form the instructions list) instead.
File a new IT-2104 when you marry or divorce, have a child, change jobs, start itemizing, or move into or out of New York City or Yonkers. If you claim more than 14 allowances, your employer must send your form to the Tax Department, which may ask you to verify them.
New York W-4 FAQ
What is Form IT-2104?+
The IT-2104 is New York's Employee's Withholding Allowance Certificate. Your employer uses it to decide how much New York State, New York City, and Yonkers income tax to withhold from your pay. It is separate from the federal W-4.
How many allowances should I claim on the IT-2104?+
New York doesn't allow an allowance for yourself or your spouse. Claim one for each dependent, two more if you're head of household with one job, one per $1,000 of itemized deductions above the standard deduction, and allowances for eligible credits. Reduce them by one per $1,000 of non-wage income over $1,000.
Do I need both a W-4 and an IT-2104?+
Yes. The federal W-4 sets federal withholding and the IT-2104 sets New York withholding. If you don't give your employer an IT-2104 and started in 2020 or later, they may use zero allowances.
Does New York City have its own income tax?+
Yes. New York City residents pay city income tax at rates from 3.078% to 3.876%. It is withheld separately from state tax and set using the New York City lines on the IT-2104.
What are New York's income tax rates for 2026?+
The first five New York State brackets are taxed at 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%, with higher rates above that up to 10.9% for very high incomes.
What is the Yonkers income tax surcharge?+
Yonkers residents pay a surcharge equal to 16.75% of their New York State tax. Nonresidents who work in Yonkers pay a 0.50% earnings tax on wages earned there.
Start with your federal W-4
Your New York withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
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