Department of Taxation and Finance

Certificate of Exemption from Withholding IT-2104-E

New York State  •  New York City  •  Yonkers This certificate will expire on April 30, 2021.

To claim exemption from withholding for New York State personal income tax (and New York City and Yonkers personal income tax, if
applicable), you must meet the conditions in either Group A or Group B:
Group A
• you must be under age 18, or over age 65, or a full‑time student under age 25; and
• you did not have a New York income tax liability for 2019; and
• you do not expect to have a New York income tax liability for 2020 (for this purpose, you have a tax liability if your return shows tax
before the allowance of any credit for income tax withheld).
Group B
• you meet the conditions set forth under the Servicemembers Civil Relief Act (SCRA), as amended by the Military Spouses Residency
Relief Act and the Veterans Benefits and Transition Act. See Military spouses.
If you do not meet all of the conditions in either Group A or Group B above, stop; you cannot claim exemption from withholding (see Note below).

First name and middle initial Last name Social Security number Filing status: Mark an X in only one box

A Single B Married
Mailing address (number and street or PO box) Apartment number Date of birth (mmddyyyy)
C Qualifying widow(er) or
head of household with
City, village, or post office State ZIP code qualifying person...............

Are you a full-time student?...... Yes No Are you a military spouse exempt under the SCRA?...... Yes No

I certify that the information on this form is correct and that, for the year 2020, I expect to qualify for exemption from withholding of New York State income tax
under section 671(a)(3) of the Tax Law or under the SCRA. I will notify my employer within 10 days of any change requiring revocation of the exemption from
withholding as explained in the instructions.
Employee’s signature (give the completed certificate to your employer) Date

Employer: complete this section only if you must send a copy of this form to the NYS Tax Department (see instructions).
Employer name and address Employer identification number

Mark an X in the box if a newly hired employee or a rehired employee ........

First date employee performed services for pay (mmddyyyy) (see instructions):

Are dependent health insurance benefits available for this employee? ............................... Yes No
  If Yes, enter the date the employee qualifies (mmddyyyy) : .........

Instructions
Employee must withhold New York State income tax (and New York City and
Yonkers personal income tax, if applicable) from your wages. Do
Who qualifies – To claim exemption from withholding for New
not send this certificate to the Tax Department.
York State personal income tax (and New York City and Yonkers
personal income tax, if applicable), you must meet the conditions in Generally, as a resident, you are required to file a New York State
either Group A or Group B: income tax return if you are required to file a federal income tax
return, or if your federal adjusted gross income plus your New
Group A York additions is more than $4,000, regardless of your filing status.
• you must be under age 18, or over age 65, or a full‑time student However, if you are single and can be claimed as a dependent on
under age 25; and another person’s federal return, you must file a New York State
• you did not have a New York income tax liability for 2019; and return if your federal adjusted gross income plus your New York
• you do not expect to have a New York income tax liability for additions is more than $3,100.
2020 (for this purpose, you have a tax liability if your return If you are a nonresident and have income from New York sources,
shows tax before the allowance of any credit for income tax you must file a New York return if the sum of your federal adjusted
withheld). gross income and New York additions to income is more than your
New York standard deduction.
Group B
• you meet the conditions set forth under the Servicemembers A penalty of $500 may be imposed for furnishing false information
Civil Relief Act (SCRA), as amended by the Military Spouses that decreases your withholding amount.
Residency Relief Act and the Veterans Benefits and Transition Note: If you do not qualify for exemption, or you want New York
Act. See Military spouses. State, New York City, or Yonkers personal income tax withheld
If you meet the conditions in Group A or Group B, file this certificate, from your pay, file Form IT-2104, Employee’s Withholding
Form IT-2104-E, with your employer. Otherwise, your employer Allowance Certificate, with your employer. Follow the instructions
IT-2104-E (2020) (back)

on Form IT-2104 to determine the correct number of allowances to Employer

claim for withholding tax purposes. Keep this certificate with your records. If an employee who
When to claim exemption from withholding – File this certificate claims exemption from withholding on Form IT-2104-E usually
with your employer if you meet the conditions listed in Group A or earns more than $200 per week, you must send a copy of that
Group B above. You must file a new certificate each year if you employee’s Form IT-2104-E to: NYS Tax Department, Income
wish to continue to claim the exemption. Tax Audit Administrator, Withholding Certificate Coordinator,
W A Harriman Campus, Albany NY 12227-0865. See
Military spouses – Under the Servicemembers Civil Relief Act Publication 55, Designated Private Delivery Services, if not using
(SCRA), as amended by the Military Spouses Residency Relief U.S. Mail. If the employee is also a new hire or rehire, see Note
Act and the Veterans Benefits and Transition Act, you may be below.
exempt from New York income tax (and New York City and Yonkers
personal income tax, if applicable) on your wages if: 1) your spouse The Tax Department will not accept this form if it is incomplete. We
is a member of the armed forces present in New York in compliance will review these certificates and notify you of any adjustments that
with military orders; 2) you are present in New York solely to be with must be made.
your spouse; and 3) you are domiciled in another state. Due dates for sending certificates received from employees who
claim exemption and earn more than $200 per week are:
Liability for estimated tax – If, as a result of this exemption
Quarter Due date Quarter Due date
certificate, your employer does not withhold income tax from your
wages and you later fail to qualify for exemption from tax, you may January – March April 30 July – September October 31
April – June July 31 October – December January 31
be required to pay estimated tax and be subject to penalty if it is
not paid. For further information, see Form IT-2105, Estimated Tax Revocation by employer – You must revoke this exemption
Payment Voucher for Individuals. within 10 days if, on any day during the calendar year, the date of
birth stated on the certificate filed by the employee indicates the
Multiple employers – If you have more than one employer, you employee no longer meets the age requirements for exemption.
may claim exemption from withholding with each employer as long The revocation must be in the form of a written notice to the
as your total expected income will not cause you to incur a New employee.
York income tax liability for the year 2020 and you had no liability
for 2019. New hires and rehires – Mark an X in the box if you are submitting
a copy of this form to comply with New York State’s New Hire
Revocation by employee – You must revoke this exemption Reporting Program. A newly hired or rehired employee means an
certificate (1) within 10 days from the day you expect to incur a employee previously not employed by you, or previously employed
New York income tax liability for the year 2020, (2) on or before by you but separated from such employment for 60 or more
December 1, 2020, if you expect to incur a tax liability for 2021, or consecutive days. Enter the first day any services are performed
(3) when you no longer qualify for exemption under the SCRA. for which the employee will be paid wages, commissions, tips
If you are required to revoke this certificate, if you no longer meet and any other type of compensation. For services based solely
the age requirements for claiming exemption, or if you want income on commissions, this is the first day an employee working for
tax withheld from your pay (because, for example, you expect your commissions is eligible to earn commissions. Also, mark an X in
income to exceed $3,100), you must file Form IT-2104, Employee’s the Yes or No box indicating if dependent health insurance benefits
Withholding Allowance Certificate, with your employer. Follow the are available to this employee. If Yes, enter the date the employee
instructions on Form IT-2104 to determine the correct number of qualifies for coverage. Mail the completed form, within 20 days of
allowances to claim for withholding tax purposes. hiring, to:
NYS TAX DEPARTMENT
Filing status – Mark an X in one box on Form IT-2104-E that NEW HIRE NOTIFICATION
shows your present filing status for federal purposes. PO BOX 15119
ALBANY NY 12212-5119

To report newly hired or rehired employees online go to

https://www.nynewhire.com.
Note: If the newly hired or rehired employee has also claimed
exemption from withholding but usually earns more than $200 per
week, mail Form IT-2104-E to the Tax Department at the New Hire
Notification address above.

Privacy notification
See our website or Publication 54, Privacy Notification.

Need help?
• Information and forms are available on the Tax Department’s website (at www.tax.ny.gov).
• For help completing this form, employees may call 518-457-5181, and employers may call 518-485-6654.