New York State, City of Yonkers and New York City Withholding Tables and Other Methods
NY-ADR
2/21/18 N.Y. St. Reg. TAF-49-17-00007-A
NEW YORK STATE REGISTER
VOLUME XL, ISSUE 8
February 21, 2018
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
NOTICE OF ADOPTION
I.D No. TAF-49-17-00007-A
Filing No. 149
Filing Date. Feb. 06, 2018
Effective Date. Feb. 21, 2018
New York State, City of Yonkers and New York City Withholding Tables and Other Methods
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Repeal of Appendixes 10, 10-A and 10-C; addition of new Appendixes 10, 10-A and 10-C to Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subdivision First, 671(a)(1), 697(a), 1309, 1312(a), 1321(a), 1329(a) and 1332(a); Codes of the City of Yonkers, sections 15-105, 15-108 and 15-111; Administrative Code of New York City, sections 11-1771(a) and 11-1797(a); L. 2016, ch. 60, part TT; L. 2017, ch. 59, part C
Subject:
New York State, City of Yonkers and New York City withholding tables and other methods.
Purpose:
To provide current New York State, City of Yonkers and New York City withholding tables and other methods.
Substance of final rule:
Tax Law sections 671(a)(1), 1309 and 1329(a), section 15-105 of the Code of the City of Yonkers and section 11-1771 of the Administrative Code of the City of New York mandate that employers withhold from employee wages amounts that are substantially equivalent to the amount of New York State, City of Yonkers and New York City personal income tax on residents reasonably estimated to be due for the taxable year. The provisions authorize the Commissioner of Taxation and Finance to provide for withholding of these taxes through regulations promulgated by the Commissioner.
This rule repeals and adds new Appendixes 10, 10-A and 10-C of Title 20 NYCRR, the New York State, City of Yonkers and New York City withholding tables and other methods, respectively. The amendments to Appendixes 10 and 10-A reflect the incremental decrease in New York State personal income tax effected by Part TT of Chapter 60 of the Laws of 2016, beginning in tax year 2018. Changes to the City of Yonkers withholding tables and other methods were necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. New Appendix 10-C reflects the revision of the New York City withholding tables and other methods in accordance with changes in the New York City personal income tax effected by Part C of Chapter 59 of the Laws of 2017, implemented over a twelve-month period for tax year 2018, rather than the shorter period required for tax year 2017, and the requirement that the withholding rates reflect the full amount of tax liability as accurately as practicable.
Additionally, non-substantive changes were made to the text of the proposed rule to reinsert technical verbiage inadvertently omitted from that text.
The rule applies to wages and other compensation subject to withholding paid on or after January 1, 2018.
Final rule as compared with last published rule:
Nonsubstantive changes were made in Appendixes 10, 10-A and 10-C.
Text of rule and any required statements and analyses may be obtained from:
Kathleen D. O'Connell, Tax Regulations Specialist II, Department of Taxation and Finance, Building 9, W.A. Harriman Campus, Albany, NY 12227, (518) 530-4153, email: [email protected]
Revised Regulatory Impact Statement, Regulatory Flexibility Analysis, Rural Area Flexibility Analysis and Job Impact Statement
A Revised Regulatory Impact Statement, a Revised Regulatory Flexibility Analysis, a Revised Rural Area Flexibility Analysis and a Revised Job Impact Statement are not required because the revisions to the text of the rule merely reinsert technical verbiage inadvertently omitted from the text of the proposed rule.
Initial Review of Rule
As a rule that requires a RFA, RAFA or JIS, this rule will be initially reviewed in the calendar year 2021, which is no later than the 3rd year after the year in which this rule is being adopted.
Assessment of Public Comment
The agency received no public comment.
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