How to Fill Out Form IT-2104 as a Single Filer

To fill out Form IT-2104 as a single filer in New York with one job and no dependents, enter 0 on Line 1, enter 0 on Line 2 if you live in New York City, answer the residency questions, sign and date the form, and give it to your employer. You can skip the worksheet entirely. If you have dependents, expect to claim tax credits, hold more than one job, or receive significant non-wage income, you’ll need to work through the worksheet in the instructions to arrive at the right number of allowances.

What to Gather Before You Start

Have these items in front of you:

Your Social Security number.
Your home address as it appears on your tax records.
Confirmation of whether you live in New York City (the Bronx, Brooklyn, Manhattan, Queens, or Staten Island) or in Yonkers. Both carry local income taxes that are withheld separately from the state tax.¹
A recent pay stub or last year’s return, useful if you have more than one income source or want to estimate credits.

The current fillable PDF lives on the New York State Department of Taxation and Finance website. Search for “IT-2104” at tax.ny.gov, or go straight to the instructions page.²

The Simple Case: One Job, No Dependents

If you’re single, hold one job, and claim no dependents, the form itself tells you to enter 0 on Line 1 and on Line 2 if applicable. No worksheet required.¹ Entering 0 doesn’t mean nothing comes out of your paycheck. It means your employer uses the standard withholding tables with no additional allowance adjustments, which for most single filers in this situation produces a result close to what you’ll owe when you file.

When You Need the Worksheet

Work through the worksheet in the IT-2104 instructions if you expect to itemize deductions on your state return, plan to claim tax credits, or support dependents. It walks you through each category of allowance so your total reflects your actual tax picture.²

The worksheet has lines for credits such as the earned income credit and the Empire State child credit. For each credit you expect to claim on your state return, you enter 1 on the matching line. The more allowances you claim, the less your employer withholds from each paycheck, so overestimating leaves you owing at filing time.²

Round your result to the nearest whole number and transfer it to the certificate section at the top of the form. New York City residents complete a separate portion (Part 4) to calculate NYC allowances.

What Goes on Each Line

The certificate section at the top is what your employer actually reads. Five numbered lines:

Line 1: Total withholding allowances for New York State and Yonkers. Pull this from worksheet Line 19 if you used it, or enter 0 if you’re a single filer with one job and no dependents.
Line 2: Total withholding allowances for New York City, from worksheet Line 31 if applicable. Leave blank or enter 0 if you don’t live in NYC.
Lines 3, 4, and 5: Extra dollar amounts you want withheld per pay period on top of what the tables produce. Line 3 is New York State, Line 4 is New York City, Line 5 is Yonkers.¹

Answer the two residency questions about New York City and Yonkers with Yes or No. Sign and date. Your signature certifies the information is correct, and a $500 penalty can be imposed for any false statement that reduces the amount withheld from your wages.¹

If You Hold More Than One Job

Single filers with two or more jobs need to file a separate IT-2104 with each employer. Claim all of your allowances at the higher-paying job and enter 0 at the lower-paying one.²

Then adjust based on your combined wages from all jobs:

Combined wages under $107,650: Reduce the number of allowances on Line 1 (and Line 2 if applicable) by seven on the form you give to your higher-paying employer.
Combined wages between $107,650 and $2,263,265: Use the charts in Part 6 of the instructions to look up an additional weekly withholding amount based on your higher wage and combined wages, then enter that figure on Line 3 of the form for your higher-paying job. Double the chart amount if you’re paid biweekly, and scale similarly for other pay frequencies.³

Skipping this step is one of the most common causes of an unexpected tax bill for single filers with multiple jobs, because each employer withholds as though its paycheck is your only income.

Non-Wage Income

If you receive more than $1,000 in income that doesn’t come from wages, such as freelance earnings, interest, dividends, or investment gains, and you aren’t making estimated payments on it, reduce the allowances on Line 1 by one for each $1,000 of non-wage income. You can also ask your employer to withhold a flat extra amount each pay period by entering it on Line 3.²

If the non-wage income is sizable, quarterly estimated payments on Form IT-2105 may be easier than trying to cover it through paycheck withholding.⁴

If the Worksheet Produces a Negative Number

With multiple jobs or large non-wage income, the worksheet can produce a negative number of allowances. If your employer’s payroll system can’t accept a negative entry, the instructions give fallback dollar amounts to enter on Lines 3 through 5 for each negative allowance:

Line 3 (New York State): $1.85 per week.
Line 4 (New York City): $0.80 per week.
Line 5 (Yonkers): 16.75% of the New York State amount.²

Scale these weekly figures to your pay frequency: double for biweekly, or multiply by 4.333 for monthly.

Claiming Full Exemption From Withholding

IT-2104 is not the form for claiming full exemption. If you qualify, you file Form IT-2104-E instead to have no New York State income tax withheld. To be eligible under the standard group, you must meet all three conditions:

You are under 18, over 65, or a full-time student under 25.
You had no New York income tax liability for the prior year.
You do not expect to have a New York income tax liability for the current year.⁵

A separate exemption exists for qualifying military spouses under the Servicemembers Civil Relief Act. IT-2104-E must be filed fresh each year; it doesn’t carry over.

Submitting the Form

Give the completed form to your employer’s payroll or HR department. You don’t send it to a state agency. Keep a copy.¹ Many employers accept the form through an internal digital portal, and New York recognizes electronic signatures on IT-2104 as long as the employer’s system complies with the state’s electronic signature law. Updated withholding usually takes effect within one or two pay cycles.

When to Update Your IT-2104

Review the form once a year, and submit a new one whenever your situation changes.¹ Common triggers include starting or leaving a second job, a meaningful change in non-wage income, moving into or out of New York City or Yonkers, gaining or losing a dependent, and becoming eligible for new tax credits. Updating promptly keeps you from owing a large balance, or lending the state money interest-free, when you file your annual return.

1
Tax.NY.Gov. Form IT-2104 Employee’s Withholding Allowance Certificate
2
Department of Taxation and Finance. Instructions for Form IT-2104 Employee’s Withholding Allowance Certificate
3
Tax.NY.Gov. Form IT-2104 Employee’s Withholding Allowance Certificate Instructions
4
Tax.NY.Gov. Income Tax Estimated Forms (Current Year)
5
Tax.NY.Gov. Form IT-2104-E Certificate of Exemption from Withholding Year 2026