Office of Human Resources

Payroll Services

 

FEDERAL AND/OR STATE TAX WITHHOLDING ISSUES

Change of Withholding Allowances

    • 2025 Federal Tax Withholding (W4)
    • 2025 State Tax Withholding (IT-2104)
      There may be valid reasons for changing your withholding allowances several times a year. If you submit four or more changes in a calendar year, the Kingsborough Human Resources Office is required to send your tax withholding forms to the New York City Office of Payroll Administration (OPA) which will then forward them to the IRS or NY State Department of Taxation and Finance for review.

Number of Withholding Allowances Permitted

You may file withholding certificates with as many allowances as are justified by your circumstances. If you claim more than ten withholding allowances on the federal W-4 form or more than 14 allowances on the state IT-2104 form, you must complete a Withholding Certificate Affirmation. You can obtain a Withholding Certificate Affirmation from the Human Resources Office. This form must be completed by you and then notarized. In addition to the Withholding Certificate Affirmation, you may, if you wish, supply supporting documentation. This may consist of the prior year's tax returns, proof of qualifying home mortgage interest, charitable contributions, state and local taxes (but not sales tax), medical expenses as stipulated in IRS guidelines, number of dependents, other qualifying miscellaneous deductions, or a letter from you to the agency stating your circumstances.

Copies of the unaltered withholding certificate and signed, unaltered affirmation, along with copies of any supporting documentation you choose to provide, will be sent to OPA. OPA forwards the documents to the IRS or NYS Dept of Taxation and Finance. In some cases, the IRS or NYS may instruct the City of New York to change your number of withholding allowances or marital status through Lock-in Letters.

Claiming Tax-Exempt Status

The vast majority of employees of the City of New York are required to have taxes withheld; however, certain situations exist that entitle an employee to be tax exempt (federal tax exempt, NY State tax exempt, or both). No employees, including students, are automatically exempt from tax liability. To claim exempt status, you must meet certain conditions and submit a new tax withholding certificate and signed Withholding Certificate Affirmation Form each calendar year. You may claim exemption from federal withholding taxes for 2018 if both of the following apply:

    • · Last year you had a right to a refund of ALL federal income tax withholding because you had no tax liability AND this year you expect a refund of ALL federal income tax withheld because you expect to have no tax liability.

To claim exemption from New York State and City withholding taxes in 2018, you must be able to certify the following conditions in writing:

    • You are under age 18 OR a full-time student under age 25, OR over age 65.
    • You had no New York income tax liability in the prior year AND
    • You do not expect to have a New York tax liability in the current year.

If you meet the criteria for state exemption, you would file an IT-2104-E Certificate of Exemption from Withholding instead of the IT-2104 form.

Forms claiming full exemption from tax withholding expire each year. If your exempt status continues, you need to submit new forms annually. You must file a new W-4 form by February 16 to continue to claim full exemption from federal taxes and/or a new IT-2104-E form by April 30 to continue to claim full exemption from state and local taxes. The Withholding Certificate Affirmation must be notarized and there is a Notary Public available in the Human Resources Office (Room A-201). If you do not submit new forms to your agency to continue to claim full exemption, taxes will be withheld as if you were single with zero allowances until new acceptable forms are submitted.