Do you own a business in New York? Here’s some helpful links and information.
![State Income Withholding Tax](https://blog.paymaster.com/wp-content/uploads/2023/06/State-Income-Withholding-1-1024x213.png)
If you are an employer and you maintain an office or transact business in New York state, you must withhold personal income tax on your employees. Employers must withhold tax for:
- New York State residents earning wages even when earned outside of the state
- New York State nonresidents being paid wages for services performed within the state
- New York City residents even when services are performed outside New York City
- Yonkers residents even when services are performed outside Yonkers
- Yonkers nonresidents on wages paid for services performed in Yonkers
Form IT-2104 should be filled out by employees.
![](https://blog.paymaster.com/wp-content/uploads/2023/08/image-16.png)
Additional information regarding New York’s income withholding tax can be found here.
![Reciprocity Agreements](https://blog.paymaster.com/wp-content/uploads/2023/06/State-Income-Withholding-1024x213.png)
New York state does not have any reciprocity agreements with any state.
![Other Important Links](https://blog.paymaster.com/wp-content/uploads/2023/06/Other-Links-1-1024x213.png)