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Doing Business Guide.
Income Tax Withholding
Each new employee should complete a Form W-4, Employees Withholding Allowance Certificate. The Form W-4 tells you how many withholding allowances to use when you deduct federal income tax from the employee's pay. There are detailed instructions on the form, with a worksheet to help the employee figure his or her correct number of withholding allowances.
Employers should have employees complete the New York State Form IT-2104, Employee's Withholding Allowance Certificate for state withholdings.