New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 296 - Withholding Of Tax
Section 296.4 - Employer's returns and payment of withheld taxes

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 296.4
Current through Register Vol. 46, No. 12, March 20, 2024

Every employer required to deduct and withhold New York City earnings tax on nonresidents, pursuant to section 8-A of the Model Local Law contained in section 25-m of article 2-E of the General City Law and section 11-1909 of the Administrative Code of the City of New York, shall file an employer's return and with such return pay over to the Department of Taxation and Finance the amount of the New York City earnings tax so required to be deducted and withheld. An employer's return of New York City earnings tax withheld must be filed in the same manner as is provided for in Part 174 of this Title. However, in determining the threshold for filing such employer's return, the amount of New York City earnings tax on nonresidents required to be deducted and withheld shall be aggregated with the amounts of New York State personal income tax, New York City personal income tax on residents, City of Yonkers income tax surcharge on residents and City of Yonkers earnings tax on nonresidents required to be deducted and withheld, and the total of all such withheld amounts determines the manner and timing of filing employer's returns and making payment of such withheld amounts.

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