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Department of Taxation and Finance

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  
  • seamen engaged in all types of trade
  • nonresident alien employees