| BonzoHansen |
07-01-2009 12:53 PM |
Quote:
Originally Posted by Teds89IROC
(Post 609842)
Actually the NYC tax is only for residents of the city, IIRC
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I'm 99% sure anyone that works there. What I'm not sure of is time cutoff like 10 days or less does not pay. I've heard far too many people at work talk about it.
http://www.tax.state.ny.us/pubs_and_...lding_pubs.htm
http://www.tax.state.ny.us/pdf/memos/income/m02_3i.pdf
Full-year New York State nonresident employees who perform only a portion of their services in New York State
If at any time during the tax year a nonresident employee performs services in New York State (for example, two days a week, every other week, every other month, one month a year, etc.), the amount of wages that must be reported in the State wages, tips, etc. box on federal Form W-2
is the same amount of federal wages required to be reported in box 1, Wages, tips, other compensation. That amount is federal wages before any allocation that the employee may have claimed on Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax. The employee will allocate the part of the employee’s federal wages that are attributable to services performed in New York State when the employee files his or her New York State nonresident income tax return.
Example 1: John, a resident of Connecticut, worked for the same employer for the entire tax year. John worked two days a week in New York and three days a week in Connecticut during the tax year. John’s employer must report in the State wages, tips, etc. box of federal Form W-2 the same amount as the federal wages reported in box 1, Wages, tips, other compensation. That amount is federal wages before any allocation. John will be required to allocate the part of his federal wages that are attributable to services performed in New York when he files his New York State nonresident income tax return.
Example 2: Ellen, a resident of New Jersey, worked for the same employer for the entire tax year. From January 1 through May 31, Ellen’s job assignment required that she work three days a week in New York and two days a week in New Jersey. Ellen received a promotion effective June 1, and her job assignment was changed so that she worked exclusively in New Jersey after that date. Ellen’s employer must report in the State wages, tips, etc. box on federal Form W-2 the same amount as the federal wages reported in box 1, Wages, tips, other compensation. Ellen will be required to allocate the part of her federal wages that are attributable to services performed in New York when she files her New York State nonresident income tax return.
I'll see what I can find on the individual payee side, but they require city taxes to be w/h. |
