New York Form IT-2104-E 2026 lets certain workers stop New York income tax withholding from their paychecks. You qualify only by meeting every rule in Group A or Group B.
Those Group A and Group B rules come from the official 2026 form, checked October 1, 2026. The certificate expires April 30, 2027.
Verdict: it only stops withholding, so you may still owe tax when you file.
What Is Form IT-2104-E?
It is New York’s Certificate of Exemption from Withholding. You give it to your employer, not the Tax Department.
What Form IT-2104-E Does
It stops paycheck withholding for New York State tax, plus New York City and Yonkers tax if they apply to you. See how New York State tax withholding works.
Who Usually Needs Form IT-2104-E
Most workers do not. Typical users are teen summer workers, students with small jobs, some older workers, and some military spouses. Payroll hands it out at hiring and may ask for a fresh one each year. If payroll terms are new to you, start with our New York paycheck basics.
Low pay alone never qualifies you. Meet the form’s rules first.
New York Form IT-2104-E 2026 Quick Comparison Table
IT-2104-E stops New York withholding for a few workers. IT-2104 sets normal withholding for everyone else.
IT-2104-E vs. IT-2104
| IT-2104-E | IT-2104 | |
|---|---|---|
| Purpose | Stops New York withholding | Sets how much New York tax is withheld |
| Who uses it | Workers who meet Group A or Group B | Everyone else, and anyone who wants tax withheld |
| Typical employee | Student with a small summer job | Full-time worker with a regular salary |
| If you pick wrong | Possible tax bill at filing time | Tax withheld, with any excess refunded when you file |
A wrong exemption claim can mean a tax bill and a penalty.
Group A vs. Group B
| Group A | Group B | |
|---|---|---|
| Who | Under 18, over 65, or a full-time student under 25 | Military spouse covered by the SCRA |
| Key rule | No New York tax for 2025, and none expected for 2026 | Spouse on military orders in New York, you are there only to be with them, and your legal home is in another state |
You need to meet only one group, not both.
Group A fits age and student cases. Group B fits military spouses.
Who Qualifies for Form IT-2104-E in 2026?
For Form IT-2104-E, Group A needs the right age or student status, no New York tax for 2025, and none expected for 2026. Group B is for certain military spouses.
Group A Eligibility Requirements
Group A has three rules in the 2026 form instructions, and you need all three: you are under 18, over 65, or a full-time student under 25; you owed no New York income tax for 2025; and you do not expect to owe any for 2026. A 16-year-old with a $2,000 summer job still must pass both tax tests.
Group B Eligibility for Military Spouses
Group B follows the Servicemembers Civil Relief Act, called the SCRA. Your spouse serves in the armed forces and is in New York on military orders, you are there only to be with them, and your legal home is in another state. Form IT-2104-MS is for the service members themselves. If you live outside New York but work there, see our guide to New York tax for nonresidents.
Quick IT-2104-E Eligibility Checklist
- Group A: you are under 18, over 65, or a full-time student under 25.
- You had no New York income tax liability for 2025.
- You expect no New York income tax liability for 2026.
- Or Group B: you qualify as a military spouse under the SCRA.
Group A needs all three rules. Group B needs the SCRA rules. No partial credit.
What Does “No New York Income Tax Liability” Mean?
It means your New York return shows zero tax, counted before credits for tax withheld. A refund or a zero balance due does not prove you owed nothing.
How the 2025 Tax Liability Test Works
Check the tax on your 2025 New York return, not the refund or the amount due. You have a liability if your return shows tax before any credit for income tax withheld.
Golden Nugget: Withholding hides your tax. If your return shows $120 of tax and your employer withheld $120, your balance due is $0 but your liability is $120, so Group A is off the table.
Use your filed 2025 return or its tax software summary. On a 2025 Form IT-201 (for full-year residents; nonresidents and part-year residents use IT-203), check line 46, Total New York State taxes, and the city tax lines if you lived in New York City or Yonkers. Pay stubs and W-2s show only withholding.
How to Estimate Your 2026 Tax Liability
Add up expected 2026 wages and other taxable income, like interest or 1099 side gigs, and note any change since 2025. The form uses $3,100 as an example of income high enough that you may want tax withheld. If you are unsure, do not guess in your own favor. To see how withholding changes your take-home pay, try our New York paycheck calculator, and see our calculation methodology for how it works.
Tax is figured on your New York taxable income, which is what remains after deductions, then run through the New York tax brackets. With more than one job, you can give IT-2104-E to each employer only if your total expected income causes no New York tax for 2026 and you had none for 2025.
The form lists no dependent bar. Separately, residents generally must file a New York return if they must file a federal return, or if federal adjusted gross income plus New York additions is above $4,000 ($3,100 for single filers claimed as a dependent). That is a filing rule, not an exemption test.
Common Tax Liability Mistakes
People read a zero balance due as zero tax, treat withholding as proof of tax, assume low yearly pay always qualifies, and forget side income in their 2026 total.
Liability means tax on your return before withholding credits, not your refund.
2026 IT-2104-E vs. IT-2104 and Other New York Tax Forms
IT-2104-E stops withholding and IT-2104 sets it. Military, Native American, and START-UP NY workers have their own forms, so IT-2104-E is the wrong pick for them.
IT-2104-E vs. IT-2104
IT-2104-E is the exemption certificate. IT-2104 is the Employee’s Withholding Allowance Certificate, where you claim allowances, using the IT-2104-I instructions, so your employer withholds the right amount. If you do not meet Group A or Group B, you cannot use IT-2104-E. Our Form IT-2104 guide walks through the regular form step by step.
IT-2104-E vs. IT-2104-MS
Form IT-2104-MS is the exemption certificate for military service personnel. IT-2104-E covers military spouses who meet the SCRA rules under Group B.
IT-2104-E vs. IT-2104-IND and IT-2104-SNY
Form IT-2104-IND is the New York exemption certificate for Native Americans. Form IT-2104-SNY is for the START-UP NY program. Each has its own rules. If neither describes you, IT-2104-E fits only if you pass Group A or Group B. Nonresidents who work in New York may need Form IT-2104.1, the Certificate of Nonresidence and Allocation of Withholding Tax.
IT-2104-E vs. Federal Form W-4
The federal W-4 controls federal withholding. New York has its own forms, so claiming exempt on your W-4 does not stop New York withholding. For a side-by-side look, see our guide to W-4 vs. IT-2104.
New York and federal withholding run on separate forms, so one never replaces the other.
How to Fill Out Form IT-2104-E for 2026
Enter your name, address, Social Security number, date of birth, filing status, and two yes or no questions. Then sign and date it.
Employee Name, Address, and Social Security Number
Enter your name, mailing address, and Social Security number exactly as in payroll records. Add your date of birth, which your employer uses to check the age rule.
Choosing Your Federal Filing Status
Mark one box: Single, Married, or Qualifying surviving spouse or head of household with qualifying person. Use your present federal filing status. It does not make you eligible.
Answering the Student and Military Spouse Questions
Mark Yes on the student question only if you are a full-time student (Group A). Mark Yes on the military spouse question only if you meet the SCRA rules (Group B).
Signing and Dating the Certificate
Your signature says the information is correct and that you expect to qualify for exemption in 2026 under Tax Law § 671(a)(3) or under the SCRA. You also promise to tell your employer within 10 days of any change that requires revocation. Then date it and hand it to your employer.
Match your records, mark only true boxes, and sign only when you qualify.
Real-Life 2026 Examples of Who Qualifies
These examples are made up, but the rules are real.
Full-Time College Student With No 2025 NY Tax Liability
Maya, 20, a full-time student, earns $2,800 at a summer job in 2026. Her 2025 return showed $0 tax, and she expects $0 for 2026. She meets all three Group A rules, so she can give IT-2104-E to her employer.
Student Who Owed New York Tax in 2025
Jordan, 22, is a full-time student whose 2025 return showed $85 of New York tax before withholding credits. He fails the 2025 test, so he should give his employer Form IT-2104.
Worker Over Age 65 With Expected 2026 Tax Liability
Linda, 67, works part time for $32,000 a year and expects New York tax for 2026. Her age fits Group A, but her expected tax does not, so she cannot claim the exemption.
Qualifying Military Spouse
Elena’s spouse is a soldier stationed in New York on military orders. She is there only to be with them, her legal home is in Texas, and she earns $38,000 at a local store. She qualifies under Group B, marks Yes on the military spouse question, and gives IT-2104-E to her employer, so New York income tax withholding should stop.
Employee Whose Income Changes Midyear
Chris, 23, is a full-time student who files IT-2104-E in January. In July, a new job lifts his 2026 income to about $9,500, so he expects New York tax. Within 10 days, he must give his employer a new IT-2104, and withholding starts.
One missed rule ends the claim. Jordan missed the 2025 test, Linda the 2026 test.
When Does the 2026 IT-2104-E Exemption Start and End?
You claim the exemption by giving the signed form to your employer. The 2026 certificate expires on April 30, 2027, and you need a new one each year.
2026 Certificate Expiration Date
The 2026 certificate expires on April 30, 2027, so it is not permanent. The form certifies you expect to qualify for 2026, and the certificate stays valid until April 30, 2027.
Annual Renewal Requirements
You must submit a new certificate to your employer each year. Last year’s approval does not roll over, so use the current-year form from the Tax Department.
What Happens When Eligibility Changes
- Within 10 days: tell your employer about any change that requires revocation, such as expecting New York tax for 2026, no longer meeting the age rule, or losing SCRA status.
- On or before December 1, 2026: revoke if you expect to owe tax for 2027. This date applies to the 2026 form only.
- After you revoke: normal withholding starts.
Treat April 30, 2027 as the outer limit, and act within 10 days of changes.
What Happens If You No Longer Qualify?
Give your employer a new IT-2104 within 10 days of the day you expect to owe tax. Waiting risks a tax bill and possible estimated tax penalties.
Your Income Becomes Higher Than Expected
A raise, extra shifts, or a second job can push you into owing New York tax and end your exemption. Submit IT-2104 within 10 days of the day you expect a liability, and your employer will withhold from your next paychecks. You can also ask for withholding anytime by submitting IT-2104, even if you still qualify.
You Stop Being a Full-Time Student
Group A needs you to be under 18, over 65, or a full-time student under 25. If you stop being a full-time student and no other age rule fits, give your employer IT-2104.
You Discover You Had New York Tax Liability
If your 2025 return shows tax before withholding credits, you never met the 2025 rule. Stop claiming the exemption, give your employer a new IT-2104 right away, and talk to payroll about next steps.
Once you stop qualifying, hand over a new IT-2104 fast.
What Happens If You File Form IT-2104-E Incorrectly?
You can end up with no tax withheld and a bill at filing time. The Tax Department may also charge a $500 penalty for false information that lowers your withholding.
Underwithholding and a Possible Tax Bill
Exemption means no withholding, so if you were not eligible, you can owe a full year of tax when you file. You may also have to pay estimated tax, using Form IT-2105. Fix the claim as soon as your situation changes.
The $500 Penalty for False Information
The 2026 form says the Tax Department may impose a $500 penalty for furnishing false information that decreases your withholding. The key word is false. Check your eligibility before you sign, and correct any honest mistake as soon as you notice.
What to Do After a Mistake
Tell your employer or payroll team. Give them a new IT-2104 if you do not qualify, and recheck your expected 2026 tax. Keep a copy of the corrected form and the date you handed it in.
Check first, sign second, and correct mistakes the day you find them.
Common Myths About New York Form IT-2104-E
Four ideas trip people up: students are exempt, a refund means no tax, federal exempt means New York exempt, and one form lasts forever. All four are wrong.
“I’m a Student, So I Automatically Qualify”
Student status is only one piece. You must also be under 25, owe no New York tax for 2025, and expect none for 2026. A student with a big summer paycheck can still owe New York tax.
“I Got a Tax Refund, So I Had No Tax Liability”
A refund means you paid in more than your return required, through withholding or refundable credits. It does not mean you owed $0. The form looks at tax before withholding credits, so check your 2025 New York return.
“My Federal W-4 Says Exempt, So New York Won’t Withhold”
New York does not read your federal W-4. IT-2104-E is the New York exemption form, and you must give it to your employer. Without it, your employer must withhold New York tax.
“I Only Need to Submit IT-2104-E Once”
You must submit a new certificate each year. The 2026 form expires April 30, 2027. Revoke sooner if your facts change.
Read the rules on the form before you sign, because every myth skips one.
Where Do You Submit Form IT-2104-E?
Give the signed form to your employer. Do not mail it to the Tax Department. Your employer handles any copy that goes to New York.
Give the Completed Form to Your Employer
Hand the completed certificate to your employer. Ask HR how your employer wants it delivered, and keep a copy. If you mailed it to the Tax Department by mistake, give your employer a signed copy right away.
What the Employer Does With the Form
Your employer keeps the certificate and withholds no New York tax if you qualify. The form has an employer box for the business name, address, and employer identification number, filled in only when a copy goes to New York. Separate new hire boxes are for New York’s New Hire Reporting Program. If your date of birth shows you no longer meet the age rule, your employer must revoke the exemption by written notice within 10 days.
You certify that you qualify when you sign, though the Tax Department can review it and tell your employer if you must make changes. Ask payroll which paycheck will show the change. If New York tax keeps coming out, ask payroll to confirm they have your signed, complete certificate. If your check is still lower than expected, see why your New York paycheck is lower.
When the Employer May Send the Form to New York
If you usually earn more than $200 per week, your employer must send a copy to the New York Tax Department, due by quarter:
| Quarter | Copy due |
|---|---|
| January to March | April 30 |
| April to June | July 31 |
| July to September | October 31 |
| October to December | January 31 |
The New York State Tax Department will not accept an incomplete form and may tell your employer if you need to make changes. You never mail it yourself.
Employers who use the form for New York’s New Hire Reporting Program must mail it within 20 days of hiring to the Tax Department’s New Hire Notification address, or they can report new hires online.
For other employer filing dates, see our guides to New York payroll tax deadlines and New York payroll employer compliance.
You hand the form to your employer, and your employer handles New York.
Official 2026 New York Form IT-2104-E Resources
The official 2026 form and instructions are on the New York Tax Department website. Use only that version.
Official 2026 IT-2104-E Form
Get the Tax Department’s IT-2104-E PDF. It is the 2026 Form IT-2104-E from the New York State Department of Taxation and Finance, and it expires April 30, 2027. The IT-2104-E instructions are on the form.
New York Withholding Forms and Publications
The Tax Department lists the current withholding allowance certificates, including IT-2104 and its instructions, IT-2104-I, plus IT-2104-MS, IT-2104-IND, IT-2104-SNY, and more. Employers can find the New York withholding tax forms 2025–2026 on the withholding forms page, which covers the current period. More guides on these forms are in our New York tax forms and withholding section.
Employers can use NYS-50, the Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax. The tables are in Publication NYS-50-T-NYS for the state, Publication NYS-50-T-NYC for New York City, and Publication NYS-50-T-Y for Yonkers. All three tables were revised for payrolls on or after January 1, 2026. Employees with questions can call 518-457-5181.
When to Verify the Rules Again
New York can change forms, rules, and withholding steps, so check the New York Tax Department withholding pages before each new tax year. Use only current New York Department of Taxation and Finance information for future years.
This post follows the 2026 Form IT-2104-E instructions. It is general information, not tax advice. For your situation, call the Tax Department or ask a tax professional.
Use the Tax Department’s current form, and recheck it every year.
Before You Submit Form IT-2104-E, Check These 7 Things
Four items test your eligibility and three test your paperwork. Any no means use IT-2104.
Final Eligibility Check
- Your group fits. Group A (under 18, over 65, or a full-time student under 25) or Group B (military spouse under the SCRA).
- Your 2025 tax was zero. For Group A, your 2025 New York return showed no tax before withholding credits.
- You expect no 2026 tax. Count all your income, not just this job.
- Your details are right. Name, Social Security number, date of birth, address, and filing status match your records.
Final Submission Check
- You signed and dated it.
- You gave it to your employer. Not the Tax Department.
- You kept a copy. Recheck your eligibility whenever pay, school status, or military situation changes.
Seven yeses mean you can submit. Any no means use IT-2104.
Frequently Asked Questions About Form IT-2104-E
What is Form IT-2104-E used for?
It is New York’s Certificate of Exemption from Withholding. It tells your employer not to take New York State income tax from your pay, and covers New York City and Yonkers tax when they apply.
Who can claim exemption on Form IT-2104-E in 2026?
You can claim it if you meet every rule in Group A or Group B. Group A means under 18, over 65, or a full-time student under 25, with no New York tax for 2025 and none expected for 2026. Group B covers qualifying military spouses under the SCRA.
Does being a full-time student make me exempt from New York tax withholding?
No. You must also be under 25, owe no New York tax for 2025, and expect none for 2026.
Do I send Form IT-2104-E to New York State?
No. Give it to your employer. If you usually earn more than $200 per week, your employer sends a copy to the Tax Department.
How long is the 2026 IT-2104-E valid?
The 2026 certificate expires on April 30, 2027. You need a new one every year. Revoke sooner, within 10 days, if you expect to owe New York tax for 2026.
Does Form IT-2104-E stop New York City and Yonkers withholding?
Yes, if those taxes apply to you. The form covers New York State, New York City, and Yonkers personal income tax, if applicable. If you are unsure whether New York City or Yonkers income tax withholding applies to you, ask payroll.
What if I do not qualify for IT-2104-E?
Submit Form IT-2104 instead. Your employer then withholds New York tax based on your allowances, which lowers your net pay. Do not claim the exemption anyway, since that can mean a tax bill and a possible penalty.
Is Form IT-2104-E the same as a federal W-4?
No. The W-4 handles federal withholding and IT-2104-E handles New York withholding. Even if you claim exempt on your W-4, you still need the New York form for New York tax.
Qualify first, sign second, and give the form to your employer.
Meet Yasin Ali, Founder
Yasin built NY Paycheck Calculator in 2020 after getting fed up with calculators that treated New York like every other state. Most tools ignore the extra local tax NYC and Yonkers workers pay on top of state tax — or skip New York’s Paid Family Leave deduction entirely.
He keeps the numbers current, checking in regularly against the latest IRS, NY Department of Taxation and Finance, and Paid Family Leave rates.
All results here are estimates based on official sources. For advice specific to your situation, talk to a tax professional.