New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law
Article 5 - Withholding of New York State Personal Income Tax
Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages
- Section 171.1 - Requirement of withholding New York State personal income tax from wages
- Section 171.2 - Definition of employer
- Section 171.3 - Definition of wages
- Section 171.4 - Determining New York State personal income tax to be withheld
- Section 171.5 - Determining New York State personal income tax to be withheld on wages paid to resident of New York State
- Section 171.6 - Determining New York State personal income tax to be withheld on wages paid to nonresident of New York State
- Section 171.7 - Voluntary New York State personal income tax withholding agreements
- Section 171.8 - Exemption from withholding of New York State personal income tax for certain employees incurring no New York State personal income tax liability
- Section 171.9 - Extension of withholding of New York State personal income tax to supplemental unemployment compensation benefits
- Section 171.10 - Extension of withholding of New York State personal income tax to annuity payments if requested by payee
- Section 171.11 - Extension of withholding of New York State personal income tax to certain gambling winnings
- Section 171.12 - Cross-references
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Codes and Ordinances of the City of Yonkers, §§ 15-105, 15-108[a], 15-111; City of Yonkers Local Law, Nos. 3-2011, 9-2011; L. 2009, ch. 57, part W-1, § 6, part Z-1, § 5; L. 2011, ch. 56, part A, § 11, ch. 255; Tax Law, §§ 171, 671[a][1], 697, 1321, 1329[a], 1332[a]
Except for sections 171.4(b)(1) , 171.4(d)(1) and 171.8(a) and (b) , the heading of section 171.10 and sections 171.10(f)(4) and 171.11 , this Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.
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