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New York State Department of Taxation and Finance

IT-2104.5

(8/99)

City of Yonkers Certificate of Nonresidence

Employee: Complete this Certificate of Nonresidence and return it to your employer. If you become a city of Yonkers resident or you substantially change the

percentage of services performed within the city of Yonkers, you must notify your employer within 10 days. A penalty of $500 may be imposed for furnishing

false information that decreases the withholding amount.

First name and middle initial

Last name

Social security number

Employer’s name

Street address

City

State

ZIP code

City

State

ZIP code

I certify that I am not a resident of the city of Yonkers and that my residence is as stated above.

I estimate that ___________% of my services during the year will be performed within the city of Yonkers.

I will notify my employer within 10 days of any change in the percentage of my services performed within the city of Yonkers, or of a change in my status from

nonresident to resident of the city of Yonkers.

Employee signature

Date

Employer: You must withhold the applicable amount of city of Yonkers nonresident earnings tax from wages (or from the percentage of wages shown above)

paid to employees who file this certificate. Keep this certificate with your records.

Resident and Nonresident Defined

IT-2104.5 (8/99) (back)

You are also a resident if your domicile is not Yonkers but you maintain a permanent place of abode

To determine whether or not you are a resident of the city of Yonkers, you must consider your domicile

within Yonkers and spend 184 days or more in Yonkers during the taxable year. This rule does not

and permanent place of abode. In general, your domicile is the place you intend to have as your

apply to members of the armed forces.

permanent home. A permanent place of abode is a residence (a building or structure where a person can

live).

You are a Yonkers nonresident if you do not meet the above definition of a resident. You are a

part-year resident if you meet the definition of resident or nonresident for only part of the year.

If your domicile is Yonkers, you are a resident unless you meet all three of the conditions in either Group

A or Group B:

Percent of services — The percent of services performed in Yonkers may be computed using days,

miles, time, etc. For example, an individual working in Yonkers 2 out of 5 days a week for the entire

Group A:

year performs 40% of his or her services in Yonkers.

You did not maintain any permanent place of abode in Yonkers during the taxable year; and

you maintained a permanent place of abode outside Yonkers during the entire taxable year; and

you spent 30 days or fewer in Yonkers during the taxable year.

Privacy Notification

Group B:

The right of the Commissioner of Taxation and Finance and the Department of Taxation and Finance to collect and

maintain personal information, including mandatory disclosure of social security numbers in the manner required by tax

You were in a foreign country or countries for at least 450 days during any period of 548 consecutive

regulations, instructions, and forms, is found in Articles 22, 26, 26-A, 26-B, 30, 30-A, and 30-B of the Tax Law; Article 2-E

days; and

of the General City Law; and 42 USC 405(c)(2)(C)(i).

during this period of 548 consecutive days, you did not spend more than 90 days in Yonkers and you

The Tax Department uses this information primarily to determine and administer tax liabilities due the state and city of

New York and the city of Yonkers. We also use this information for certain tax offset and exchange of tax information

did not maintain a permanent place of abode in Yonkers at which your spouse (unless legally

programs authorized by law, and for any other purpose authorized by law.

separated) or minor children spent more than 90 days; and

Information concerning quarterly wages paid to employees and identified by unique random identifying code numbers to

during the nonresident portion of the taxable year with or within which the 548-day period begins and

preserve the privacy of the employees’ names and social security numbers is provided to certain state agencies, for

during the nonresident portion of the taxable year with or within which the 548-day period ends, you

research purposes to evaluate the effectiveness of certain employment and training programs.

were present in Yonkers for no more than the number of days that bears the same ratio to 90 as the

number of days in such portion of the taxable year bears to 548. This condition is illustrated by the

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

following formula:

This information is maintained by the Director of the Registration and Data Services Bureau, NYS Tax Department,

Maximum number of days

Number of days in the nonresident portion

Building 8 Room 924, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside the U.S.

__________________________________

90 =

and outside Canada, call (518) 485-6800.

allowed in Yonkers

548

Form It-2104.5 - City Of Yonkers Certificate Of Nonresidence - New York State Department Of Taxation And Finance

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