This How To will help an employer obtain an employee's consent to claim a refund of overpaid FICA taxes due to an overpayment of wages and file a refund claim in compliance with IRS rules and procedures.
As mandated by the New York State Department of Taxation and Finance, all New York employers must provide the New York Certificate of Exemption from Withholding, IT-2104-E, to nonresident employees.
As mandated by the New York State Department of Taxation and Finance, New York employers must provide employees with Form IT-2104, Employee's Withholding Allowance Certificate.
This How To details the steps an employer should follow to properly use the Social Security Number Verification Service (SSNVS) to ensure that employees' names and Social Security Numbers (SSNs) match.
This How To will help employers expeditiously resolve discrepancies between an employee's name and Social Security Number prior to taking any adverse employment action.
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.