NYS-50-T-NYS New York State Withholding Tax Tables and ...

1 NYS-50-T-NYS (1/21)New york State Withholding Tax Tablesand MethodsEffective January 1, 2021 The information presented is current as of the publication s print date. Visit our website at for up-to-date 2 of 22 NYS-50-T-NYS (1/21) table of contentsNeed help? section .. BelowImportant information .. 3 Supplemental wage payment Withholding rates .. 3 New york State Withholding tax Tables and methods Method I Wage bracket Tables I - V Page number for Page number for Payroll period Single table Married table Weekly 4 5 Biweekly 6 7 Semimonthly 8 9 Monthly 10 11 Daily 12 13 Method II Exact calculation method and dollar to dollar Tables Special Tables for deduction and exemption allowances (for use with exact calculation method or dollar to dollar Tables ) .. 14 Instructions and examples for single filing status.

2 16 Exact calculation method for single filing status .. 17 Instructions and examples for married filing 18 Exact calculation method for married filing status .. 19 Dollar to dollar Tables single or married (for weekly wages after deduction and exemption allowances are subtracted) .. 20-21 Conversion of Tables to common payroll periods .. 22 Telephone assistanceNeed help?Visit our website at get information and manage your taxes online check for new online services and featuresWithholding Tax Information Center: 518-485-6654To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New york Relay ServiceNYS-50-T-NYS (1/21) Page 3 of 22 Important informationChanges for 2021 The 2021 New york State personal income tax rate schedules have been revised to reflect certain income tax rate reductions enacted under Chapter 60 of the Laws of 2016 (Part TT).

3 Accordingly, effective for payrolls made on or after January 1, 2021, employers must use the revised Withholding tax Tables and methods in this publication to compute the amount of New york State taxes to be withheld from IT-2104 Employee s Withholding Allowance CertificateEmployers should encourage employees who completed a Form IT-2104 prior to January 1, 2021, using the worksheet to compute Withholding allowances, or the charts in Part 5 or Part 6 to compute an additional dollar amount of New york State Withholding , to complete a 2021 Form IT-2104 to verify if the number of Withholding allowances or additional dollar amount claimed is correct for tax year 2021. Starting in tax year 2019, there are additional allowances for taxpayers claiming the Article 24 employee our website (at ) to: learn about required electronic filing options for Withholding tax returns; benefits include automatic calculation of amounts due, direct payment from your bank account, and instant confirmation obtain the latest information on Withholding tax print or download Withholding tax forms and publications sign up to receive email notifications containing direct links to newly posted content on our website through the NYS Department of Taxation and Finance Subscription ServiceSupplemental wage payment Withholding ratesEffective January 1, 2021If you pay supplemental wages (bonuses, commissions, overtime pay, sales awards, etc.)

4 With regular wages but do not specify the amount of each, withhold income tax as if the total were a single payment for a regular payroll period. If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the income tax Withholding method depends partly on whether or not you withhold income tax from your employee s regular wages: If you withhold income tax from an employee s regular wages, you can use one of the following methods for the supplemental wages: a. Withhold at the New york State supplemental rate of (.0962) b. Add the supplemental and regular wages for the most recent payroll period this year. Then figure the income tax Withholding as if the total were a single payment. Subtract the tax already withheld from the regular wages.

5 Withhold the remaining tax from the supplemental wages. If you did not withhold income tax from the employee s regular wages, use method see federal Publication 15, Circular E, for a list of other payments that may be considered supplemental CLAIMEDTAX TO BE WITHHELD032110or more987654 AtLeastButLess ThanPage 4 of 22 NYS-50-T-NYS (1/21)Method ITable INY STATEI ncome TaxSINGLEWEEKLYP ayroll Period $0 $100 100 105 105 110 110 115 115 120 120 125 125 130 130 135 135 140 140 145 145 150 150 160 160 170 170 180 180 190 190 200 200 210 210 220 220 230 230 240 240 250 250 260 260 270 270 280 280 290 290 300 300 310 310 320 320 330 330 340 340 350 350 360 360 370 370 380 380 390 390 400 400 410 410 420 420 430 430 440 440 450 450 460 460

6 470 470 480 480 490 490 500 500 510 510 520 520 530 530 540 540 550 550 560 560 570 570 580 580 590 590 600 600 610 610 620 620 630 630 640 640 650 $650 & OVER

7 $ $ $ $ $ $ $

8 $ $ $ $ Use Method II, Exact Calculation Method, on pages 16 and CLAIMEDTAX TO BE WITHHELD032110or more987654 AtLeastButLess ThanPage 5 of 22 NYS-50-T-NYS (1/21)

9 Method ITable INY STATEI ncome TaxMARRIEDWEEKLYP ayroll Period $0 $100 100 105 105 110 110 115 115 120 120 125 125 130 130 135 135 140 140 145 145 150 150 160 160 170 170 180 180 190 190 200 200 210 210 220 220 230 230 240 240 250 250 260 260 270 270 280 280 290 290 300 300 310 310 320 320 330 330 340 340 350 350 360 360 370 370 380 380 390 390 400 400 410 410 420 420 430 430 440 440 450 450 460 460 470 470 480 480 490 490 500 500 510 510 520 520 530 530 540 540 550 550 560 560 570 570 580 580 590 590 600 600 610 610 620 620 630 630 640 640 650 $650 & OVER

10