Form IT-2104.1: New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax
Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax.
Resident and nonresident defined
To determine whether or not you are a resident of New York State, New York City, or Yonkers, you must consider your domicile and permanent place of abode. In general, your domicile is the place you intend to have as your permanent home. In general, a permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, that is suitable for year-round use. A permanent place of abode usually includes a residence your spouse owns or leases. For additional information, visit our website.
Nonresident and part-year resident
You are a nonresident if you do not meet the above definition of a resident. You are a part-year resident if you meet the definition of resident or nonresident for only part of the year.
Percent of services
The percent of services performed in New York State or Yonkers may be computed using days, miles, time, or similar criteria. For example, an individual working in New York State two out of five days for the entire year performs 40% of his or her services in New York State.
Resident
New York State resident – You are a New York State resident if:
1. You maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more (a part of a day is a day for this purpose) in New York State during the taxable year, whether or not domiciled in New York State.
However, if you are a member of the armed forces, and your domicile is not New York State, you are not a resident under this definition. Also, if you are a military spouse domiciled in another state, but located in New York State solely to be with your spouse (who is a member of the armed services present in New York State in compliance with military orders), you are not considered a resident under this definition. For more information, see TSB-M-10(1)I, Military Spouses Residency Relief Act; or
2. Your domicile is New York State. However, even if your domicile is New York State, you are not a resident if you meet all three of the conditions in either Group A or Group B as follows:
Group A
1. You did not maintain any permanent place of abode in New York State during the tax year, and
2. you maintained a permanent place of abode outside New York State during the entire tax year, and
3. you spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.
Group B
1. You were in a foreign country for at least 450 days (a part of a day is a day for this purpose) during any period of 548 consecutive days, and
2. you, your spouse (unless legally separated), and minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and
3. during the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, you were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the tax year bears to 548. The following formula illustrates this condition:
number of days in the × 90 = maximum number of days
nonresident portion allowed in New York State
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548
To determine if you are a New York City or Yonkers resident, substitute New York City or Yonkers, whichever is applicable, for New York State in the above definition.
Nonresident and part-year resident
You are a nonresident if you do not meet the above definition of a resident. You are a part-year resident if you meet the definition of resident or nonresident for only part of the year.
Percent of services
The percent of services performed in New York State or Yonkers may be computed using days, miles, time, or similar criteria. For example, an individual working in New York State two out of five days for the entire year performs 40% of his or her services in New York State.
Employee: Complete this form and return it to your employer. If you become a New York State, New York City, or Yonkers resident, or you substantially change the percentage of services performed within New York State or Yonkers, you must notify your employer within 10 days. A penalty of $500 may be imposed for furnishing false information that decreases the withholding amount