New York Certificate of Nonresidence and Allocation of Withholding Tax

Certificate of Nonresidence and Allocation of Withholding Tax
Form IT-2104.1 New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax Revised 12/20
Department of Taxation and Finance

New York State, City of New York, and
City of Yonkers Certificate of Nonresidence and
Allocation of Withholding Tax

IT-2104.1
(12/20)

Employee: Complete this form and return it to your employer. If you become a New York State, New York City, or Yonkers resident, or
you substantially change the percentage of services performed within New York State or Yonkers, you must notify your employer within
10 days. A penalty of $500 may be imposed for furnishing false information that decreases the withholding amount.
	 Employee’s first name and middle initial 	

Last name 	

Social Security number 	

	 Street address			

	 City	

State	

Employer’s name

Street address

ZIP code	

City	

State	

ZIP code

Mark an X in the appropriate boxes below:

  (See definitions for resident, nonresident, and part-year resident on the back of this form.)
	

Part 1 – New York State

		

I certify that I am not a resident of New York State and that my residence is as stated above.

		

I estimate that        % of my services during the year will be performed within New York State and subject to New York
State withholding tax.

	

Part 2 – New York City

		

	

I certify that I am not a resident of New York City and that my residence is as stated above.

Part 3 – Yonkers

		

I certify that I am not a resident of Yonkers and that my residence is as stated above.

		

I estimate that         % of my services during the year will be performed within Yonkers.

I will notify my employer within 10 days of any change in the percentage of my services performed within New York State
or Yonkers, or of a change in my status from nonresident to resident of New York State, New York City, or Yonkers.
  Employee’s signature	

Date

Employer: You must withhold the applicable amount of New York State, New York City, or Yonkers tax from wages (or
from the percentage of wages shown above) paid to employees who file this certificate. Keep this certificate with your
records. You must keep this certificate and have it available for inspection by the Tax Department.

IT-2104.1 (12/20) (back)

Resident and nonresident defined

Instructions

Nonresident and part-year resident

To determine whether or not you are a resident of New York
State, New York City, or Yonkers, you must consider your
domicile and permanent place of abode. In general, your
domicile is the place you intend to have as your permanent
home. In general, a permanent place of abode is a residence
(a building or structure where a person can live) that you
permanently maintain, whether you own it or not, that is suitable
for year-round use. A permanent place of abode usually
includes a residence your spouse owns or leases. For additional
information, visit our website.

You are a nonresident if you do not meet the above definition of
a resident. You are a part-year resident if you meet the definition
of resident or nonresident for only part of the year.

Resident

Privacy notification

New York State resident – You are a New York State resident
if:
1.	 You maintain a permanent place of abode in New York State
for substantially all of the taxable year and spend 184 days or
more (a part of a day is a day for this purpose) in New York
State during the taxable year, whether or not domiciled in
New York State.
However, if you are a member of the armed forces, and your
domicile is not New York State, you are not a resident under
this definition. If you are a military spouse, you may not be
a resident under this definition. For more information, see
TSB-M-10(1)I, Military Spouses Residency Relief Act, and
TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018;
or
2.	 Your domicile is New York State. However, even if your
domicile is New York State, you are not a resident if you meet
all three of the conditions in either Group A or Group B as
follows:
	Group A
	 1.	 You did not maintain any permanent place of abode in
New York State during the tax year, and
	 2.	 you maintained a permanent place of abode outside New
York State during the entire tax year, and
	 3.	 you spent 30 days or less (a part of a day is a day for this
purpose) in New York State during the tax year.
	Group B
1.	 You were in a foreign country for at least 450 days (a part
of a day is a day for this purpose) during any period of 548
consecutive days, and
	 2.	 you, your spouse (unless legally separated), and minor
children spent 90 days or less (a part of a day is a day
for this purpose) in New York State during this 548-day
period; and
	 3.	 during the nonresident portion of the tax year in which the
548-day period begins, and during the nonresident portion
of the tax year in which the 548-day period ends, you were
present in New York State for no more than the number
of days which bears the same ratio to 90 as the number
of days in such portion of the tax year bears to 548. The
following formula illustrates this condition:
	

	
	
	

number of days in the		 maximum number of
nonresident portion	 × 	90 	=	 days allowed in
New York State
548		

To determine if you are a New York City or Yonkers resident,
substitute New York City or Yonkers, whichever is applicable, for
New York State in the above definition.

Percent of services

The percent of services performed in New York State or Yonkers
may be computed using days, miles, time, or similar criteria.
For example, an individual working in New York State two out of
five days for the entire year performs 40% of his or her services
in New York State.
New York State Law requires all government agencies that
maintain a system of records to provide notification of the legal
authority for any request for personal information, the principal
purpose(s) for which the information is to be collected, and
where it will be maintained. To view this information, visit our
website, or, if you do not have Internet access, call and request
Publication 54, Privacy Notification. See Need help? for the Web
address and telephone number.

Need help?
Visit our website at www.tax.ny.gov

•	 get information and manage your taxes online
•	 check for new online services and features
Telephone assistance
Automated income tax refund status:	

518-457-5149

Personal Income Tax Information Center:	

518-457-5181

To order forms and publications:	

518-457-5431

Text Telephone (TTY) or TDD	
  equipment users 	

Dial 7-1-1 for the
New York Relay Service