New York
As mandated by the New York State Department of Taxation and Finance, New York employers must provide nonresidents of New York State, New York City or the City of Yonkers with Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax, IT-2104.1.
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New York of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.
As mandated by the New York State Department of Labor, covered employers must submit this form to the New York State Department of Labor to apply for a variance from day of rest requirements.
New York employers that provide bereavement leave to employees and seek to have their bereavement leave policy cover the deaths of an employee's same-sex committed partner or the child, parent or other relative of the committed partner should consider including this model policy statement in their handbook.
New York employers seeking to ensure that parental leave is offered to adoptive parents in compliance with New York's Social Services law should consider including this model policy statement in their handbook.