Income subject to withholding
You must withhold tax on compensation that is considered wages for federal income tax withholding purposes, including:
- tips
- supplemental unemployment compensation benefits
- deferred compensation
- compensation from non-statutory stock options
See Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, for specific information about:
- pension and annuity income
- wages paid to household employees
- employees of interstate carriers
- sailors engaged in all types of trade
- nonresident alien employees
Resources
- Withholding forms and instructions
- Withholding publications and guidance
- Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- E-mail subscription service
- Jurisdiction/Rate Lookup by Address
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