IT-2104: New York Withholding Allowances for 2026
Each allowance you claim on Form IT-2104 lowers the New York tax withheld from your pay. On a $75,000 salary paid every two weeks, one allowance cuts New York State withholding by $2.08 and New York City withholding by $1.63 a paycheck, $96.46 a year in all. Each allowance takes $1,000 a year off the pay New York withholds on.
The same IT-2104 entries sit beside your W-4 and deductions in the NYC paycheck calculator.
Take-home pay per paycheck
$2,118.90
$55,091.33a year
Enter your salary to see your take-home pay.
- Effective tax rate
- 26.5%
- Marginal tax rate
- 39.7%
Based on 2026 IRS and New York State withholding tables.
Paycheck with your IT-2104
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,884.62 | $75,000.00 |
| Federal income tax | $295.00 | $7,669.97 |
| Social Security | $178.85 | $4,650.09 |
| Medicare | $41.83 | $1,087.58 |
| New York State income tax | $134.05 | $3,485.29 |
| New York City income tax | $102.33 | $2,660.58 |
| NY disability insurance (SDI) | $1.20 | $31.20 |
| NY Paid Family Leave | $12.46 | $323.96 |
| Take-home pay | $2,118.90 | $55,091.33 |
Where your paycheck goes
- Take-home pay$2,118.9073.5%
- Federal income tax$295.0010.2%
- Social Security and Medicare$220.687.7%
- New York State income tax$134.054.6%
- NYC income tax$102.333.5%
- SDI and Paid Family Leave$13.660.5%
How each IT-2104 allowance changes your paycheck
New York State and New York City withholding on a $75,000 salary paid every two weeks, for a single filer who lives in the city.
| Allowances | NY State per paycheck | NYC per paycheck | Take-home per paycheck |
|---|---|---|---|
| 0 allowances | $134.05 | $102.33 | $2,118.90 |
| 1 allowance | $131.97 | $100.70 | $2,122.61 |
| 2 allowances | $129.89 | $99.06 | $2,126.33 |
| 3 allowances | $127.81 | $97.42 | $2,130.05 |
| 4 allowances | $125.74 | $95.79 | $2,133.75 |
| 5 allowances | $123.66 | $94.15 | $2,137.47 |
Allowances change what is withheld, not the tax you owe: that comes from the NY State tax brackets when you file, and the difference is refunded or due.
How many allowances to claim on IT-2104
Start from the worksheet in the IT-2104 instructions. It gives one allowance for each dependent, one for the New York State household credit, three each for the child and dependent care credit, the earned income credit and the Empire State child credit, two for the NYC school tax credit if you live in the city, two if you file as head of household with one job, and more for other credits and for itemized deductions. With none of these, the worksheet comes to zero, which withholds the most.
If you have two jobs, or you are married and both of you work, the charts in Parts 5 and 6 of the instructions give an extra amount to withhold on line 3, so your combined pay is not under-withheld. If you filled in the worksheet or charts before 2026, file a new IT-2104 for 2026: the instructions changed this year.
If you give your employer no IT-2104, it withholds at the single rate with zero allowances. The form cannot claim exemption from withholding; that takes Form IT-2104-E.
Extra withholding on IT-2104 lines 3, 4 and 5
Lines 3, 4 and 5 add a flat amount to every paycheck for New York State, New York City and Yonkers tax. $20 on line 3 adds $520.00 a year to your New York State withholding on biweekly pay. Use them to cover tax on income that has none withheld, such as freelance or investment income.
What each part of Form IT-2104 does
- Filing status
- Single or head of household; Married; Married, withhold at the higher single rate. The last one withholds more for couples who both work.
- Line 1
- Your allowances for New York State and Yonkers tax.
- Line 2
- Your allowances for New York City tax, if you live in the city. It counts dependents and adjustments but not the credit allowances, so it is often lower than line 1.
- Line 3
- Extra New York State tax to withhold from each paycheck.
- Line 4
- Extra New York City tax to withhold from each paycheck.
- Line 5
- Extra Yonkers tax to withhold from each paycheck.
The fill-in form and its worksheet are on the New York State Department of Taxation and Finance site.
What one IT-2104 allowance is worth on NYC salaries
The withholding one allowance takes off, against zero allowances, for a single New York City resident paid every two weeks.
| Salary | NY State per paycheck | NYC per paycheck | A year |
|---|---|---|---|
| $50,000 after taxes | $2.08 | $1.59 | $95.43 |
| $75,000 after taxes | $2.08 | $1.63 | $96.46 |
| $100,000 after taxes | $2.27 | $1.64 | $101.65 |
| $150,000 after taxes | $2.90 | $1.64 | $118.04 |