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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 5. Withholding of New York State Personal Income Tax |
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Part 171. Requirement of Withholding New York State Personal Income Tax from Wages |
| 20 CRR-NY II A 5 171 Notes |
| Sec. 171.1. Requirement of withholding New York State personal income tax from wages |
| Sec. 171.2. Definition of employer |
| Sec. 171.3. Definition of wages |
| Sec. 171.4. Determining New York State personal income tax to be withheld |
| Sec. 171.5. Determining New York State personal income tax to be withheld on wages paid to resident of New York State |
| Sec. 171.6. Determining New York State personal income tax to be withheld on wages paid to nonresident of New York State |
| Sec. 171.7. Voluntary New York State personal income tax withholding agreements |
| Sec. 171.8. Exemption from withholding of New York State personal income tax for certain employees incurring no New York State personal income tax liability |
| Sec. 171.9. Extension of withholding of New York State personal income tax to supplemental unemployment compensation benefits |
| Sec. 171.10. Extension of withholding of New York State personal income tax to annuity payments if requested by payee |
| Sec. 171.11. Extension of withholding of New York State personal income tax to certain gambling winnings |
| Sec. 171.12. Cross-references |