New York New York State Withholding Exemption Certificate for Military Service Personnel

New York State Withholding Exemption Certificate for Military Service Personnel
Form IT-2104-MS New York State Withholding Certificate for Military Service Personnel Revised 12/24
IT-2104-MS
(12/24)

Department of Taxation and Finance

New York State Withholding Exemption
Certificate for Military Service Personnel
Print or type

First name and middle initial	

Last name	

Social Security number

Military address (number and street)
City	

State			

ZIP code

Address of permanent place of abode (number and street)	

City		

ZIP code

General instructions

Submit this form to your military finance officer. Do not
send this form to the Tax Department.
If you are a resident of New York State when you enter military
service, you generally remain a New York State resident for tax
purposes and must file a New York State resident income tax
return, unless:
•	 you have made an election under the Servicemembers Civil
Relief Act that results in you using a state other than New York
State for tax filing purposes, or
•	 you meet all three of the conditions in either Group A or
Group B below.

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 (any part of a day is a day for this
purpose) in New York State during the tax year.

Permanent place of abode

Under Group A, conditions 1 and 2, a permanent place of abode
is a place you maintain from year to year on a continuing basis.
If you are married and your spouse and family continue to reside
in New York State, their abode will generally be considered to
be an abode that you maintain, and you will not meet Group A,
condition number 1.
Barracks, quarters on a ship, or any structure that contains
only bachelor‑type quarters and not facilities ordinarily found
in a dwelling will generally not qualify as a permanent place

State	

of abode. An abode maintained while you are on temporary
duty or attending a specialized training school away from your
permanent duty station would not be considered a permanent
place of abode.

Group B:

1.	 You were in a foreign country or countries for at least
450 days (any 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 your minor
children spent 90 days or less (any 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 taxable year in which the
548‑day period begins, and during the nonresident portion of
the taxable year in which the 548‑day period ends, you were
present in New York State for no more than the number of
days that bears the same ratio to 90 as the number of days in
such portion of the taxable year bears to 548. This condition
is illustrated by the following formula:
Number of days in the
nonresident portion
548

× 90

=

Minimum number of days
allowed in New York State

For more information, visit our website at www.tax.ny.gov
(search: military).
If you furnish false information that decreases the withholding
amount, the Tax Department may impose a penalty of $500.

Privacy notification

See our website at www.tax.ny.gov or Publication 54, Privacy
Notification.

Member of armed forces certification - I certify that I anticipate meeting the conditions to exempt my military pay from withholding. I
also declare that I will notify my military finance officer within 10 days of any changes that affect my withholding status.
	Date	

Signature