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New York State Income Tax Withholding and Payroll Information

Compliance with state taxes are required for every employer. Learn about relevant rates and automation below.

A team using ez1095 software for small businesses

Every state in the country has a unique paradigm for income tax and state unemployment insurance rates. Located below are relevant rates and complance information by state.

Employers must also adhere to federal income tax withholding rules as well. More information can befound here about federal rates.

Alternatively, employers can automatically calculate payroll witholding information by using ezPaycheck.

New York State Tax Information

General Information
State AbbreviationNY
State Tax Withholding State Code36
Acceptable Exemption FormIT-2104 or W-4
Basis For WithholdingState Exemptions
Acceptable Exemption DataS, M / Number of Exemptions
TSP DeferredYes
Special CodingNone
Additional InformationNone

How to Calculate New York State Taxes

  1. Determine Gross Annual Wages: Start with your total annual gross wages.
  2. Subtract Exemptions: Use the Annual Exemption Table for Allowances to calculate the total exemption amount.
    • Single: The base exemption is $5,000, increasing by $500 for each allowance.
    • Married: The base exemption is $5,500, increasing by $500 for each allowance.
    For example:
    • A single filer with 3 allowances would deduct $6,500.
    • A married filer with 5 allowances would deduct $8,000.
  3. Calculate Taxable Income: Subtract the total exemption amount from your gross wages to determine taxable income.
  4. Determine Withholding Tax: Reference the New York State Withholding Tax Table for your filing status (Single/Head of Household or Married). Match your taxable income to the appropriate tax bracket to find the annual withholding amount.
  5. Divide for Each Pay Period: To calculate the tax withheld per paycheck, divide the annual withholding amount by the number of pay periods:
    • Weekly: 52
    • Biweekly: 26
    • Monthly: 12

Want to calculate in a easier way? Learn how to calculate Alabama taxes via ezPaycheck below.

Learn More

Deductions, Allowances, and Exemptions

Annual Exemption Table for Allowances
Number of AllowancesSingle ($)Married ($)
05,0005,500
15,5006,000
26,0006,500
36,5007,000
47,0007,500
57,5008,000
68,0008,500
78,5009,000
89,0009,500
99,50010,000
1010,00010,500

Tax Witholding Tables

Tax Withholding Table: Single or Head of Household
If Taxable Income IsTax Withholding
OverBut Not OverRateOf Excess Over
$0$8,500$0+4.00%$0
$8,500$11,700$340+4.50%$8,500
$11,700$13,900$484+5.25%$11,700
$13,900$80,650$600+5.50%$13,900
$80,650$96,800$4,271+6.00%$80,650
$96,800$107,650$5,240+7.14%$96,800
$107,650$157,650$6,014+7.64%$107,650
$157,650$215,400$9,832+6.50%$157,650
$215,400$265,400$13,586+11.01%$215,400
$265,400$1,077,550$19,092+7.35%$265,400
$1,077,550$5,000,000$78,785+10.45%$1,077,550
$5,000,000$25,000,000$488,681+11.1%$5,000,000
$25,000,000and over$2,708,681+11.7%$25,000,000
Tax Withholding Table: Married
If Taxable Income IsTax Withholding
OverBut Not OverRateOf Excess Over
$0$8,500$0+4.00%$0
$8,500$11,700$340+4.50%$8,500
$11,700$13,900$484+5.25%$11,700
$13,900$80,650$600+5.50%$13,900
$80,650$96,800$4,271+6.00%$80,650
$96,800$107,650$5,240+6.67%$96,800
$107,650$157,650$5,963+7.17%$107,650
$157,650$211,550$9,546+8.11%$157,650
$211,550$323,200$13,919+6.50%$211,550
$323,200$373,200$21,177+12.84%$323,200
$373,200$1,077,569$27,599+7.35%$373,200
$1,077,569$2,155,350$79,368+7.65%$1,077,569
$2,155,350$5,000,000$161,820+10.45%$2,155,350
$5,000,000$25,000,000$459,086+11.1%$5,000,000
$25,000,000and over$2,679,086+11.7%$25,000,000


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