20 CRR-NY App. 10-ANY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
20 CRR-NY App. 10-A
20 CRR-NY App. 10-A
CITY OF YONKERS INCOME TAX SURCHARGE ON RESIDENTS AND EARNINGS TAX ON NONRESIDENTS
WITHHOLDING TABLES AND OTHER METHODS
Separate tables and methods are required to be used for the City of Yonkers income tax surcharge on residents and for the City of Yonkers earnings tax on nonresidents.
The following methods of withholding shall be used by employers for determining the amount of City of Yonkers income tax surcharge on residents and the amount of City of Yonkers earnings tax on nonresidents to be deducted and withheld from wages paid:
A. Approved methods for determining the City of Yonkers income tax surcharge on residents to be deducted and withheld:
I. Wage Bracket Table Method
II. Exact Calculation Method
B. Approved methods for determining the City of Yonkers earnings tax on nonresidents to be deducted and withheld from net taxable weekly wages:
VI. Wage Bracket Table Method
VII. Exact Calculation Method
VIII. Annualized Tax Method
The Dollar to Dollar Withholding Table may be used as a reference table for checking the amount of City of Yonkers income tax surcharge on residents to be deducted and withheld from net taxable weekly wages.
CITY OF YONKERS INCOME TAX SURCHARGE ON RESIDENTS
METHOD I WAGE BRACKET TABLE METHOD
An employer electing to use the wage bracket table method with respect to any employee's wages shall determine the amount of City of Yonkers income tax surcharge to be deducted and withheld in accordance with the tables set forth in this method. Tables for periods not provided for may be obtained from the New York State Department of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227 upon request (however, see the end of this Appendix for rules under which any of the tables for the more common payroll periods may be converted for use for other payroll periods).
20 CRR-NY App. 10-A
Current through February 28, 2023
End of Document