New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Appendices
Appendix 10-C
NEW YORK CITY PERSONAL INCOME TAX ON RESIDENTS
WITHHOLDING TABLES AND OTHER METHODS
The following methods of withholding shall be used by employers for determining the amount of New York City personal income tax on residents to be deducted and withheld from wages paid:
I. Wage Bracket Table Method
II. Exact Calculation Method
The Dollar to Dollar Withholding Table may be used as a reference table for checking the amount of New York City personal income tax on residents to be withheld from net taxable weekly wages.
NEW YORK CITY PERSONAL INCOME TAX ON RESIDENTS
METHOD I WAGE BRACKET TABLE METHOD
An employer electing to use the wage bracket table method with respect to any employee's wages shall determine the amount of New York City personal income tax to be deducted and withheld in accordance with the tables set forth in this method. Tables for periods not provided for may be obtained from the New York State Department of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227 upon request (however, see the end of this Appendix for rules under which any of the tables for the more common payroll periods may be converted for use for other payroll periods).
