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 171.3 - Definition of wages
Current through Register Vol. 46, No. 12, March 20, 2024
(a) General.
(b) A determination by the Internal Revenue Service which relieves an employer from withholding responsibility with respect to payments to an employee also applies for purposes of withholding New York State personal income tax, except as otherwise provided in this subdivision. Where an employer is required to reinstate withholding of Federal income tax with respect to an employee, such obligation is equally applicable for purposes of withholding New York State personal income tax. An employer who is relieved from responsibility of withholding Federal income tax upon a payment of wages to an employee on the basis of a withholding exemption certificate furnished by the employee, under section 3402(n) of the Internal Revenue Code, is not relieved from withholding on such wages for New York State personal income tax purposes. However, see section 171.8 of this Part for the circumstances under which an employee may qualify for exemption from withholding of New York State personal income tax because of low income or because an employee incurs no New York State personal income tax liability.
(c)