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New York State Tax Information


Looking for New York state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

New York Department of Taxation and Finance

New York Department of Labor

Withholding Requirements:

  • Register as employer by filing Form IA 100 (Report to Determine Liability)
  • Employee's Withholding Allowance Certificate - Form IT-2104
  • Withholding Method = formula
  • Supplemental Rate = If no tax withheld from regular wages, add to regular wages for current or preceding payroll period and withhold on total. If tax withheld from regular wages, withhold at 9.62%. NYC resident at 4.25%. Yonkers resident at 1.84704%. Yonkers non-resident at 0.50%.

Local Taxes:

New York - New Jersey Waterfront payroll taxes and quarterly Form WC-30 to:

Waterfront Commission of New York Harbor
39 Broadway, 4th Floor
New York, NY 100064
212-742-9280
1.98% (employer tax)

New York City income taxes - returns should be sent to:

Department of Taxation and Finance
Income Tax Bureau
Withholding Tax Unit
Albany, NY 12227-0125
518-438-8581
Rate is progressive

Metropolitan commuter transportation mobility tax (MCTMT)
Rate depends on quarterly value of payroll expense per employer.
http://www.tax.ny.gov/bus/mctmt/mctmt_changes.htm

State Unemployment Insurance (SUI):

Wage Base is $10,300 for 2014 and $10,500 for 2015
Rates range from 2.025% to 9.825% for 2014
New employer rate is 4.025% plus the corresponding subsidiary fund percent(.075) for 2014.
Reserve ratio formula
Rates do NOT include the subsidiary tax of 0.625% or the reemployment tax of 0.075%.

State Disability Insurance (SDI):

0.50% to maximum of $0.60 per week (employee)

State Labor Laws:

Minimum Wage - $8.75 on 12/31/14 and then $9.00 effective 12/31/15
Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days to:
Department of Taxation and Finance
New Hire Notification
P.O. Box 15119
Albany, NY 12212-5119
Phone: 518-320-1079
Fax: 518-320-1080
To report online click here

Remit Withholding for Child Support to:

NYS Child Support Processing Center
P.O. Box 15363
Albany, NY 12212-5363
Phone: 888-208-4485

To report online click here

Reciprocal states:

none

For paycheck calculation visit the New York Paycheck Calculator of PaycheckCity.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about New York state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.