New York Certificate of Exemption from Withholding

Certificate of Exemption from Withholding
Form IT-2104-E Certificate of Exemption from Withholding Year 2025
	
	

	

IT-2104-E

Department of Taxation and Finance

Certificate of Exemption from Withholding
New York State  •  New York City  •  Yonkers

This certificate will expire on April 30, 2026.

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 2024; and
	 •	 you do not expect to have a New York income tax liability for 2025 (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). 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 on page 2).
	 First name and middle initial	

Last name	

	

Social Security number	

	Mailing address (number and street or PO Box)		

Apartment number	

	City, village, or post office	

State	

Are you a full-time student?...... 	Yes	

No	

Date of birth (mmddyyyy)
ZIP code

	 Filing status: Mark an X in only one box

	A	Single	

B	Married

	C	 Qualifying surviving spouse or
		 head of household with
		 qualifying person...............	

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 2025, I expect to qualify for exemption from withholding of New York State income tax
under Tax Law § 671(a)(3) 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 New York State 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
Who qualifies

To qualify 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 all the conditions in either
Group A or Group B.

Group A

To qualify under Group A, you must meet all three of the following
conditions:
•	 You are under age 18, or over age 65, or a full‑time student
under age 25.
•	 You did not have a New York income tax liability for 2024.
•	 You do not expect to have a New York income tax liability for
2025 (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

To qualify under Group B, you must meet the conditions in the
Servicemembers Civil Relief Act (SCRA). See Military spouses.

How to claim the exemption

If you meet the conditions in Group A or Group B, submit
Form IT‑2104‑E to your employer. Otherwise, your employer
must withhold New York State income tax (and New York City
and Yonkers personal income tax, if applicable) from your wages.
Do not send this certificate to the Tax Department. If you wish
to continue to claim the exemption, you must submit a new
certificate to your employer each year.
Filing status: Mark an X in one box on Form IT‑2104‑E that
shows your present filing status for federal purposes.
The Tax Department may impose a penalty of $500 for furnishing
false information that decreases your withholding amount.

Page 2 of 2  IT-2104-E (2025)

Filing a New York State return

Generally, as a resident, you must file a New York State income
tax return if you are required to file a federal income tax return, or if
your federal adjusted gross income plus your New York additions is
more than $4,000, regardless of your filing status. However, if you
are single and can be claimed as a dependent on another person’s
federal return, you must file a New York State return if your federal
adjusted gross income plus your New York additions is more than
$3,100.
If you are a nonresident and have income from New York sources,
you must file a New York return if the sum of your federal adjusted
gross income and New York additions to income is more than your
New York standard deduction.
Note: If you do not qualify for exemption, or you want New York
State, New York City, or Yonkers personal income tax withheld from
your pay, submit Form IT-2104, Employee’s Withholding Allowance
Certificate, to your employer. To determine the correct number
of allowances to claim for withholding tax purposes, follow the
instructions on Form IT‑2104.

Military spouses

Under the Servicemembers Civil Relief Act (SCRA) you may be
exempt from New York income tax (and New York City and Yonkers
personal income tax, if applicable) on your wages if:
•	 your spouse is a member of the armed forces present in New
York in compliance with military orders;
•	 you are present in New York solely to be with your spouse; and
•	 you are domiciled in another state. For more information, visit our
website, www.tax.ny.gov (search: domicile).
For more information about the SCRA, visit our website,
www.tax.ny.gov (search: military).

Liability for estimated tax

If your employer does not withhold income tax from your wages
because you submitted this form, and you later fail to qualify for
exemption from withholding, you may be required to pay estimated
tax. If you do not pay the estimated tax, the Tax Department
may impose a penalty. For more information, see Form IT‑2105,
Estimated Tax Payment Voucher for Individuals.

Multiple employers

If you have more than one employer, you may submit
Form IT-2104-E to each employer to claim exemption from
withholding, if:
•	 your total expected income will not incur a New York income tax
liability for the year 2025, and
•	 you had no liability for 2024.

Revoking this certificate

You must submit Form IT-2104, Employee’s Withholding Allowance
Certificate, to your employer if you:
•	 are required to revoke this certificate,
•	 no longer meet the age requirements for claiming exemption, or
•	 want income tax withheld from your pay (because, for example,
you expect your income to exceed $3,100).
You must revoke this exemption certificate:
•	 within 10 days from the day you expect to incur a New York
income tax liability for the year 2025, or
•	 on or before December 1, 2025, if you expect to incur a tax
liability for 2026, or
•	 when you no longer qualify for exemption under the SCRA (see
Military spouses).

To determine the correct number of allowances to claim for
withholding tax purposes, follow the instructions on Form IT‑2104.

Employer

Keep this certificate with your records. If an employee who claims
exemption from withholding on Form IT‑2104‑E usually earns more
than $200 per week, you must send a copy of that employee’s
Form IT‑2104‑E to: NYS Tax Department, Income Tax Audit
Administrator, Withholding Certificate Coordinator, W A
Harriman Campus, Albany NY 12227-0865. If not using U.S.
Mail, see Publication 55, Designated Private Delivery Services. If
the employee is also a new hire or rehire, see Note.
The Tax Department will not accept this form if it is incomplete. We
will review these certificates and notify you if your employee must
make any adjustments.
Due dates for sending certificates received from employees who
claim exemption and earn more than $200 per week are:
Quarter

Due date Quarter

Due date

January 1 through
March 31

April 30

July 1 through
September 30

October 31

April 1 through
June 30

July 31

October 1 through
December 31

January 31

Revocation by employer: If the date of birth stated on the
certificate submitted by the employee indicates the employee no
longer meets the age requirements for exemption, you must revoke
this exemption. To revoke the exemption, provide a written notice to
the employee, within 10 days.
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
Reporting Program. A newly hired or rehired employee means an
employee previously not employed by you, or previously employed
by you but separated from such employment for 60 or more
consecutive days. Enter the first day any services are performed
for which the employee will be paid wages, commissions, tips,
and any other type of compensation. For services based solely
on commissions, this is the first day an employee working for
commissions is eligible to earn commissions. Also, mark an X in
the Yes or No box indicating if dependent health insurance benefits
are available to this employee. If Yes, enter the date the employee
qualifies for coverage. Mail the completed form, within 20 days of
hiring, to:
NYS TAX DEPARTMENT
NEW HIRE NOTIFICATION
PO BOX 15119
ALBANY NY 12212-5119

For more information, or to learn how to report newly hired or
rehired employees online, visit www.tax.ny.gov (search: hire).
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.