New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter D. City of Yonkers Earnings Tax on Nonresidents |
Part 269. Withholding of City of Yonkers Earnings Tax on Nonresidents |
Sec. 269.2. Determining City of Yonkers earnings tax on nonresidents to be withheld
Latest version.
- Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-104The amount of City of Yonkers earnings tax on nonresidents of such city to be deducted and withheld by an employer from wages subject to such earnings tax must be determined in accordance with one of the following withholding methods:Method VI-Wage Bracket Table MethodMethod VII-Exact Calculation MethodMethod VIII-Annualized Tax MethodIn case of special situations, however, an employer may apply to the Commissioner of Taxation and Finance for permission to use another method. The wage bracket table method, the exact calculation method and the annualized tax method are set out in Appendix 10-A of this Title and are also obtainable in booklet form from the Taxpayer Assistance Bureau of the New York State Department of Taxation and Finance, or from any New York State district tax office. Instructions for withholding, payment and reporting of the City of Yonkers earnings tax on nonresidents are also available in booklet form.