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 172 - New York State Information Statement For Employee
Section 172.1 - New York State information statement for employee and specifications for taxpayer-designed New York State wage and withholding tax statements

(1) Every employer required to deduct and withhold New York State personal income tax from an employee as set forth in this Article, or who would have been required to deduct and withhold New York State personal income tax under the withholding methods and procedures prescribed in Part 171 of this Article and Appendix 10 of this Title if the employee had claimed no more than one withholding exemption, is required to furnish to each such employee, in respect to the wages, tips and other compensation paid by such employer to such employee during the calendar year, a statement, in duplicate, on Wage and Tax Statement form IT-2102, showing the amount of wages, tips and other compensation paid by the employer to the employee during the calendar year, the amount deducted and withheld as New York State personal income tax, and all of the other information required to be shown on such form. To meet this requirement, an employer must furnish the employee with the copy to be filed with the employee's New York State personal income tax return and the employee's copy of the completed form IT-2102.

(2) Correction of New York State wage and withholding tax statement. If it is necessary to correct form IT-2102 after it has been given to an employee, a corrected form IT-2102, clearly marked "Corrected by Employer," must be issued to the employee. If a form IT-2102 is lost or destroyed, a substitute copy, clearly marked "Reissued by Employer" is to be furnished to the employee.

(3) Time for furnishing New York State wage and withholding tax statements. Each form IT-2102 required by this section for a calendar year and any corrected form IT-2102 required for such calendar year must be furnished to the employee on or before February 15th of the succeeding calendar year or, if such employee's employment is terminated before the close of such calendar year, within 30 days from the date on which the last payment of wages was made to the employee. If such employee is later reemployed by the same employer, a separate form IT-2102 must be furnished to the employee covering such period of employment within the calendar year.

(4) In determining whether a Wage and Tax Statement on form IT-2102 must be furnished to an employee, if, for example, the wage bracket table method of withholding provided for in section 171.4 of this Article and Appendix 10 of this Title is used, a Wage and Tax Statement on form IT-2102 must be furnished to each employee whose wages during any payroll period are equal to or in excess of the lowest wage from which New York State personal income tax must be withheld in the case of an employee claiming one exemption. In determining whether a Wage and Tax Statement on form IT-2102 must be furnished to an employee in respect to whom withholding is computed pursuant to section 171.5(b) of this Article, such determination must be made under the rule set out in paragraph (1) of this subdivision, except that it must be made without regard to the reduction in the amount to be withheld provided for in section 171.5(b) of this Article. Thus, an employer must make the determination of whether form IT-2102 must be furnished to an employee without regard to any reduction in the amount of the New York State personal income tax to be withheld where the employer is also required to deduct and withhold income taxes of other states, political subdivisions of other states or the District of Columbia.

(5) Where New York State personal income tax has been withheld from annuity, pension, retirement, or individual retirement account payments (see section 171.10 of this Title) or from certain gambling winnings (see section 171.11 of this Title), any reference in this section to (i) "employer" shall be deemed to include reference to "payer" or, where applicable, the "New York State Division of the Lottery", (ii) "employee" shall be deemed to include reference to "payee", and (iii) "Wage and Tax Statement" form IT-2102 shall be deemed to include reference to "Statement for Recipients of Annuities, Pensions, Retired Pay, or IRA Payments" form IT-2102P or, "Report of Certain Gambling Winnings" form IT-2102G, as the case may be.

(6) Undeliverable forms IT-2102, IT-2102P and IT-2102G. Any copies of form IT-2102, IT-2102P or IT-2102G which, after reasonable effort, cannot be delivered are to be transmitted with the quarterly combined withholding and wage reporting return covering the second calendar quarter of the following calendar year, on or before July 31st of such year, or with an employer's final return if filed earlier, along with a letter stating that such forms IT-2102, IT-2102P and IT-2102G are undeliverable. Instead of an employer transmitting the undeliverable forms with the quarterly combined withholding and wage reporting return, an employer who issues forms IT-2102 and IT-2102P from branch establishments may, if such employer so desires, have the branch establishments send the undeliverable forms to the New York State Department of Taxation and Finance.