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Returning Member
posted Aug 31, 2022 8:10:50 PM

State and Local Withholding Elections

My employer is in New York City but I live in Jersey City NJ.  My employer asked me to complete State and Local Withholding Elections. It only allows me to fill in one state. Which state should I fill in and what's withholding form type?

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3 Replies
Returning Member
Aug 31, 2022 8:17:38 PM

If I enter NY, the form choices are:

  1. IT-2104.1 NON-RESIDENT EXEMPT
  2. IT-2104-E EXEMPT
  3. IT-2104-IND EXEMPT
  4. IT-2104-SNY EXEMPT
  5. IT-2104 - WITHHOLDING

If I enter NJ, the form choices are:

  1. NJ-W4 Withholding
  2. NJ-165 - NON-RESIDENT EXEMPT

Level 15
Sep 1, 2022 8:55:59 AM

You should have New York tax withheld, and fill out Form IT-2104. Be sure to check the box indicating that you are not a resident of New York City. There should be no city tax withheld.

 

Level 15
Sep 1, 2022 9:03:43 AM

When you file your tax returns at the end of the year, you will have to file a New York nonresident return and a New Jersey resident return. The income that you earn in New York is subject to New York tax because you worked there, and to New Jersey tax because you live there. But you will get a credit on your New Jersey tax return for part of the tax that you pay to New York. Since the New York tax rates are higher, the credit will essentially eliminate the New Jersey tax on your New York income. So you will end up paying most of your state tax to New York, and very little, if any, to New Jersey (unless you have significant other income besides your job in New York).