NYS-50-T-Y
(1/17)
Yonkers
Withholding Tax Tables
and Methods
Effective January 1, 2017
The information presented is current as of the publication’s print date. Visit
our website at www.tax.ny.gov for up-to-date information.
Page 2 of 26 NYS-50-T-Y (1/17)
Table of contents
Need help? section .............................................................................................................................................. Below
Important information ...................................................................................................................................................3
Supplemental wage payment withholding rates ...........................................................................................................3
Yonkers withholding tax tables and methods
A.Yonkers resident tax surcharge
Method I — Wage bracket tables I - V
Payroll period
Weekly
Biweekly
Semimonthly
Monthly
Daily
Page number for
Single table
4
6
8
10
12
Page number for
Married table
5
7
9
11
13
Method II — Exact calculation method and dollar to dollar tables
Special tables for deduction and exemption allowances (for use with exact calculation method or dollar to dollar tables) ...... 14
Instructions and examples for single filing status...................................................................................................................... 16
Exact calculation method for single filing status ....................................................................................................................... 17
Instructions and examples for married filing status................................................................................................................... 18
Exact calculation method for married filing status .................................................................................................................... 19
Dollar to dollar tables – single or married (for weekly wages after deduction and exemption allowances are
subtracted) .............................................................................................................................................................................20-21
B. Yonkers nonresident earnings tax
Method VI — Wage bracket tables - single or married .......................................................................................... 22
Method VII — Exact calculation method - single or married ................................................................................. 23
Method VIII — Annualized tax method - single or married..................................................................................... 24
Conversion of tables to common payroll periods ..................................................................................................... 25
Need help?
Visit our website at www.tax.ny.gov
• get information and manage your taxes online
• check for new online services and features
Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): If you
have access to a TTY, contact us at (518) 485-5082.
If you do not own a TTY, check with independent
living centers or community action programs to find
out where machines are available for public use.
Telephone assistance
Withholding Tax Information Center: (518) 485-6654
To order forms and publications:
(518) 457-5431
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure
that our lobbies, offices, meeting rooms, and other
facilities are accessible to persons with disabilities. If
you have questions about special accommodations
for persons with disabilities, call the information
center.
NYS-50-T-Y (1/17) Page 3 of 26
Important information
Changes for 2017
The 2017 New York State personal income tax rate schedules have been revised to reflect the cost of living adjustment required under
the Tax Law. Therefore, the Yonkers resident withholding tables have been revised. Accordingly, effective for payrolls made on or after
January 1, 2017, employers must use the revised withholding tax tables and methods in this publication to compute the amount of
Yonkers resident personal income taxes to be withheld from employees.
The Yonkers nonresident earnings tax rate has not changed.
Form IT-2104 – Employee’s Withholding Allowance Certificate
The 2017 New York State Form IT-2104 has been revised to account for the cost of living adjustments to the personal income tax rate
schedules required under the Tax Law. The revised withholding tables and methods in Publication NYS-50-T-Y should ensure that the
proper amount of tax is withheld for 2017. However, employers should encourage employees who completed a Form IT-2104 prior to
January 1, 2017, using the worksheet to compute withholding allowances, or the charts in Part 4 or Part 5 to enter an additional dollar
amount of Yonkers withholding on line 5, to complete a revised Form IT-2104.
Visit our website (at www.tax.ny.gov) to:
•learn about required electronic filing options for withholding tax returns; benefits include automatic calculation of amounts due, direct payment from your bank account, and instant confirmation
• obtain the latest information on withholding tax
•print or download withholding tax forms and publications
• sign up to receive email notifications containing direct links to newly posted content on our website through the NYS Department of Taxation and Finance Subscription Service
Supplemental wage payment withholding rates
Effective January 1, 2017
If you pay supplemental wages (bonuses, commissions, overtime pay, sales awards, etc.) with regular wages but do not specify the
amount of each, withhold income tax as if the total were a single payment for a regular payroll period.
If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the income tax
withholding method depends partly on whether or not you withhold income tax from your employee’s regular wages:
• If you withhold income tax from an employee’s regular wages, you can use one of the following methods for the supplemental wages:
a. Withhold at the following supplemental rates:
Yonkers Resident ............................. 1.61135% (.0161135)
Yonkers Nonresident ........................ 0.50% (.0050)
b. Add the supplemental and regular wages for the most recent payroll period this year. Then figure the income tax withholding as if .the total were a single payment. Subtract the tax already withheld from the regular wages. Withhold the remaining tax from the supplemental wages.
• If you did not withhold income tax from the employee’s regular wages, use method b. (This would occur, for example, when the value of the employee’s withholding allowances claimed on Form W-4 is more than the wages.)
Also see federal Publication 15, Circular E, for a list of other payments that may be considered supplemental wages.
Page 4 of 26
NYS-50-T-Y (1/17)
Method I
Table I
Yonkers
RESIDENT
Income Tax
Surcharge
SINGLE
WEEKLY
Payroll Period
WAGES
At
Least
But
Less Than
0
1
2
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
7
8
9
or more
$0 $100
100 105
105 110
110 115
115 120
120 125
125 130
130 135
135 140
140 145
145 150
150 160
160 170
170 180
180 190
190 200
200 210
210 220
220 230
230 240
240 250
250 260
260 270
270 280
280 290
290 300
300 310
310 320
320 330
330 340
340 350
350 360
360 370
370 380
380 390
390 400
400 410
410 420
420 430
430 440
440 450
450 460
460 470
470 480
480 490
490 500
500 510
510 520
520 530
530 540
540 550
550 560
560 570
570 580
580 590
590 600
600 610
610 620
620 630
630 640
640 650
$0.05 0.10 0.15 $0.00 0.20 0.10 0.30 0.15 $0.05 0.35 0.20 0.10 0.40 0.30 0.15 $0.05 0.50 0.35 0.25 0.10 0.55 0.45 0.30 0.15 $0.05 0.60 0.50 0.35 0.25 0.10 0.70 0.55 0.45 0.30 0.15 $0.05 0.75 0.65 0.50 0.35 0.25 0.10 0.80 0.70 0.55 0.45 0.30 0.20 $0.05 0.90 0.75 0.65 0.50 0.35 0.25 0.10 0.95 0.85 0.70 0.55 0.45 0.30 0.20 $0.05 1.00 0.90 0.75 0.65 0.50 0.40 0.25 0.10 1.10 0.95 0.85 0.70 0.55 0.45 0.30 0.20 $0.05 1.15 1.05 0.90 0.75 0.65 0.50 0.40 0.25 0.15 1.25 1.10 0.95 0.85 0.70 0.60 0.45 0.30 0.20 $0.05 1.30 1.15 1.05 0.90 0.80 0.65 0.50 0.40 0.25 0.15 $0.00
1.40 1.25 1.10 0.95 0.85 0.70 0.60 0.45 0.35 0.20 0.05
1.45 1.30 1.20 1.05 0.90 0.80 0.65 0.50 0.40 0.25 0.15
1.55 1.40 1.25 1.10 1.00 0.85 0.70 0.60 0.45 0.35 0.20
1.65 1.45 1.35 1.20 1.05 0.90 0.80 0.65 0.55 0.40 0.25
1.70 1.55 1.40 1.25 1.10 1.00 0.85 0.70 0.60 0.45 0.35
1.80 1.65 1.50 1.35 1.20 1.05 0.90 0.80 0.65 0.55 0.40
1.90 1.70 1.55 1.40 1.25 1.10 1.00 0.85 0.75 0.60 0.45
2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95 0.80 0.65 0.55
2.10 1.90 1.75 1.55 1.40 1.25 1.10 1.00 0.85 0.75 0.60
2.20 2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95 0.80 0.65
2.30 2.10 1.90 1.75 1.55 1.40 1.25 1.15 1.00 0.85 0.75
2.40 2.20 2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95 0.80
2.50 2.30 2.10 1.90 1.75 1.55 1.45 1.30 1.15 1.00 0.85
2.60 2.40 2.20 2.00 1.85 1.65 1.50 1.35 1.20 1.05 0.95
2.70 2.50 2.30 2.10 1.90 1.75 1.60 1.45 1.30 1.15 1.00
2.80 2.60 2.40 2.20 2.00 1.85 1.65 1.50 1.35 1.20 1.05
2.90 2.70 2.50 2.30 2.10 1.90 1.75 1.60 1.45 1.30 1.15
2.95 2.80 2.60 2.40 2.20 2.00 1.85 1.65 1.50 1.35 1.20
3.05 2.90 2.70 2.50 2.30 2.10 1.95 1.75 1.60 1.45 1.30
3.15 3.00 2.80 2.60 2.40 2.20 2.05 1.85 1.70 1.50 1.35
3.25 3.10 2.90 2.70 2.50 2.30 2.15 1.95 1.75 1.60 1.45
3.35 3.20 3.00 2.80 2.60 2.40 2.25 2.05 1.85 1.70 1.50
3.50 3.30 3.10 2.90 2.70 2.50 2.35 2.15 1.95 1.80 1.60
3.60 3.40 3.20 3.00 2.80 2.60 2.45 2.25 2.05 1.85 1.70
3.70 3.50 3.30 3.10 2.90 2.70 2.55 2.35 2.15 1.95 1.80
3.80 3.60 3.40 3.20 3.00 2.80 2.60 2.45 2.25 2.05 1.85
3.90 3.70 3.50 3.30 3.10 2.90 2.70 2.55 2.35 2.15 1.95
4.00 3.80 3.60 3.40 3.20 3.00 2.80 2.65 2.45 2.25 2.05
4.15 3.90 3.70 3.50 3.30 3.10 2.90 2.75 2.55 2.35 2.15
4.25 4.05 3.80 3.60 3.40 3.20 3.00 2.85 2.65 2.45 2.25
4.35 4.15 3.95 3.70 3.50 3.30 3.10 2.95 2.75 2.55 2.35
$650 & OVER
Use Method II, “Exact Calculation Method,” on pages 16 and 17.
WAGES
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
Page 5 of 26
or more
NYS-50-T-Y (1/17)
$0 $100
100 105
105 110
110 115
115 120
120 125
125 130
130 135
135 140
140 145
145 150
150 160
160 170
170 180
180 190
190 200
200 210
210 220
220 230
230 240
240 250
250 260
260 270
270 280
280 290
290 300
300 310
310 320
320 330
330 340
340 350
350 360
360 370
370 380
380 390
390 400
400 410
410 420
420 430
430 440
440 450
450 460
460 470
470 480
480 490
490 500
500 510
510 520
520 530
530 540
540 550
550 560
560 570
570 580
580 590
590 600
600 610
610 620
620 630
630 640
640 650
$0.00 0.10 0.15 $0.00 0.20 0.10 0.30 0.15 $0.00 0.35 0.20 0.10 0.40 0.30 0.15 $0.05 0.50 0.35 0.25 0.10 0.55 0.40 0.30 0.15 $0.05 0.60 0.50 0.35 0.25 0.10 0.70 0.55 0.45 0.30 0.15 $0.05 0.75 0.60 0.50 0.35 0.25 0.10 0.80 0.70 0.55 0.45 0.30 0.15 $0.05 0.90 0.75 0.65 0.50 0.35 0.25 0.10 0.95 0.80 0.70 0.55 0.45 0.30 0.20 $0.05 1.00 0.90 0.75 0.65 0.50 0.35 0.25 0.10 1.10 0.95 0.85 0.70 0.55 0.45 0.30 0.20 $0.05 1.15 1.00 0.90 0.75 0.65 0.50 0.40 0.25 0.10 1.25 1.10 0.95 0.85 0.70 0.60 0.45 0.30 0.20 $0.05 1.30 1.15 1.05 0.90 0.75 0.65 0.50 0.40 0.25 0.15 $0.00
1.40 1.25 1.10 0.95 0.85 0.70 0.60 0.45 0.30 0.20 0.05
1.45 1.30 1.15 1.05 0.90 0.80 0.65 0.50 0.40 0.25 0.15
1.55 1.40 1.25 1.10 0.95 0.85 0.70 0.60 0.45 0.35 0.20
1.60 1.45 1.30 1.20 1.05 0.90 0.80 0.65 0.50 0.40 0.25
1.70 1.55 1.40 1.25 1.10 1.00 0.85 0.70 0.60 0.45 0.35
1.80 1.65 1.45 1.35 1.20 1.05 0.90 0.80 0.65 0.55 0.40
1.90 1.70 1.55 1.40 1.25 1.10 1.00 0.85 0.75 0.60 0.45
2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.90 0.80 0.65 0.55
2.10 1.90 1.70 1.55 1.40 1.25 1.10 1.00 0.85 0.75 0.60
2.20 2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95 0.80 0.65
2.30 2.10 1.90 1.75 1.55 1.40 1.25 1.15 1.00 0.85 0.75
2.40 2.20 2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95 0.80
2.45 2.30 2.10 1.90 1.75 1.55 1.40 1.30 1.15 1.00 0.85
2.55 2.40 2.20 2.00 1.80 1.65 1.50 1.35 1.20 1.05 0.95
2.65 2.50 2.30 2.10 1.90 1.75 1.55 1.45 1.30 1.15 1.00
2.75 2.60 2.40 2.20 2.00 1.85 1.65 1.50 1.35 1.20 1.05
2.85 2.70 2.50 2.30 2.10 1.90 1.75 1.60 1.45 1.30 1.15
2.95 2.80 2.60 2.40 2.20 2.00 1.85 1.65 1.50 1.35 1.20
3.05 2.90 2.70 2.50 2.30 2.10 1.95 1.75 1.60 1.45 1.30
3.15 3.00 2.80 2.60 2.40 2.20 2.05 1.85 1.70 1.50 1.35
3.25 3.05 2.90 2.70 2.50 2.30 2.10 1.95 1.75 1.60 1.45
3.35 3.15 3.00 2.80 2.60 2.40 2.20 2.05 1.85 1.70 1.50
3.45 3.25 3.10 2.90 2.70 2.50 2.30 2.15 1.95 1.75 1.60
3.60 3.35 3.20 3.00 2.80 2.60 2.40 2.25 2.05 1.85 1.70
3.70 3.50 3.30 3.10 2.90 2.70 2.50 2.35 2.15 1.95 1.80
3.80 3.60 3.40 3.20 3.00 2.80 2.60 2.45 2.25 2.05 1.85
3.90 3.70 3.50 3.30 3.10 2.90 2.70 2.55 2.35 2.15 1.95
4.00 3.80 3.60 3.40 3.20 3.00 2.80 2.65 2.45 2.25 2.05
4.10 3.90 3.70 3.50 3.30 3.10 2.90 2.75 2.55 2.35 2.15
4.25 4.00 3.80 3.60 3.40 3.20 3.00 2.80 2.65 2.45 2.25
Method I
$650 & OVER
At
Least
But
Less Than
0
1
2
7
8
Use Method II, “Exact Calculation Method,” on pages 18 and 19.
9
Table I
Yonkers
RESIDENT
Income Tax
Surcharge
MARRIED
WEEKLY
Payroll Period
Page 6 of 26
NYS-50-T-Y (1/17)
Method I
Table II
Yonkers
RESIDENT
Income Tax
Surcharge
SINGLE
BIWEEKLY
Payroll Period
WAGES
At
Least
But
Less Than
$0 $200
200 210
210 220
220 230
230 240
240 250
250 260
260 270
270 280
280 290
290 300
300 320
320 340
340 360
360 380
380 400
400 420
420 440
440 460
460 480
480 500
500 520
520 540
540 560
560 580
580 600
600 620
620 640
640 660
660 680
680 700
700 720
720 740
740 760
760 780
780 800
800 820
820 840
840 860
860 880
880 900
900 920
920 940
940 960
960 980
980 1,000
1,000 1,020
1,020 1,040
1,040 1,060
1,060 1,080
1,080 1,100
1,100 1,120
1,120 1,140
1,140 1,160
1,160 1,180
1,180 1,200
1,200 1,220
1,220 1,240
1,240 1,260
1,260 1,280
1,280 1,300
0
1
2
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
7
8
9
or more
$0.00 0.05 0.15 0.30 $0.05 0.45 0.20 0.55 0.30 $0.05 0.70 0.45 0.20 0.85 0.60 0.30 $0.05 0.95 0.70 0.45 0.20 1.10 0.85 0.60 0.35 $0.10 1.25 1.00 0.75 0.45 0.20 1.40 1.10 0.85 0.60 0.35 $0.10 1.50 1.25 1.00 0.75 0.50 0.20 1.65 1.40 1.15 0.85 0.60 0.35 $0.10 1.80 1.50 1.25 1.00 0.75 0.50 0.25 1.90 1.65 1.40 1.15 0.90 0.60 0.35 $0.10 2.05 1.80 1.55 1.25 1.00 0.75 0.50 0.25 $0.00 2.20 1.90 1.65 1.40 1.15 0.90 0.65 0.40 0.10 2.35 2.05 1.80 1.55 1.30 1.05 0.75 0.50 0.25 $0.00 2.50 2.20 1.95 1.70 1.40 1.15 0.90 0.65 0.40 0.15 2.65 2.35 2.05 1.80 1.55 1.30 1.05 0.80 0.50 0.25 $0.00
2.80 2.50 2.20 1.95 1.70 1.45 1.15 0.90 0.65 0.40 0.15
2.95 2.65 2.35 2.10 1.80 1.55 1.30 1.05 0.80 0.55 0.25
3.10 2.80 2.50 2.20 1.95 1.70 1.45 1.20 0.90 0.65 0.40
3.25 2.95 2.65 2.35 2.10 1.85 1.55 1.30 1.05 0.80 0.55
3.45 3.10 2.80 2.50 2.25 1.95 1.70 1.45 1.20 0.95 0.70
3.60 3.25 2.95 2.65 2.40 2.10 1.85 1.60 1.30 1.05 0.80
3.80 3.45 3.10 2.80 2.55 2.25 1.95 1.70 1.45 1.20 0.95
3.95 3.60 3.30 2.95 2.70 2.40 2.10 1.85 1.60 1.35 1.10
4.15 3.80 3.45 3.10 2.85 2.55 2.25 2.00 1.75 1.45 1.20
4.35 4.00 3.65 3.30 3.00 2.70 2.40 2.10 1.85 1.60 1.35
4.55 4.20 3.80 3.45 3.15 2.85 2.55 2.25 2.00 1.75 1.50
4.75 4.40 4.00 3.65 3.30 3.00 2.70 2.40 2.15 1.85 1.60
4.95 4.60 4.20 3.80 3.50 3.15 2.85 2.55 2.25 2.00 1.75
5.15 4.80 4.40 4.00 3.65 3.30 3.00 2.70 2.40 2.15 1.90
5.35 5.00 4.60 4.20 3.85 3.50 3.15 2.85 2.55 2.30 2.00
5.55 5.15 4.80 4.40 4.05 3.65 3.35 3.00 2.70 2.45 2.15
5.75 5.35 5.00 4.60 4.25 3.85 3.50 3.15 2.85 2.60 2.30
5.95 5.55 5.20 4.80 4.45 4.05 3.70 3.35 3.05 2.75 2.45
6.15 5.75 5.40 5.00 4.65 4.25 3.85 3.50 3.20 2.90 2.60
6.35 5.95 5.60 5.20 4.80 4.45 4.05 3.70 3.35 3.05 2.75
6.55 6.15 5.80 5.40 5.00 4.65 4.25 3.90 3.55 3.20 2.90
6.75 6.35 6.00 5.60 5.20 4.85 4.45 4.10 3.70 3.40 3.05
6.95 6.55 6.20 5.80 5.40 5.05 4.65 4.30 3.90 3.55 3.20
7.15 6.75 6.35 6.00 5.60 5.25 4.85 4.45 4.10 3.75 3.40
7.40 6.95 6.55 6.20 5.80 5.45 5.05 4.65 4.30 3.90 3.55
7.60 7.20 6.75 6.40 6.00 5.65 5.25 4.85 4.50 4.10 3.75
7.80 7.40 7.00 6.60 6.20 5.85 5.45 5.05 4.70 4.30 3.95
8.05 7.60 7.20 6.80 6.40 6.00 5.65 5.25 4.90 4.50 4.10
8.25 7.85 7.40 7.00 6.60 6.20 5.85 5.45 5.10 4.70 4.30
8.45 8.05 7.65 7.20 6.80 6.40 6.05 5.65 5.30 4.90 4.50
8.70 8.25 7.85 7.45 7.00 6.60 6.25 5.85 5.50 5.10 4.70
$1,300 & OVER Use Method II, “Exact Calculation Method,” on pages 16 and 17.
WAGES
At
Least
10
Page 7 of 26
or more
NYS-50-T-Y (1/17)
$0.05 0.15 0.30 $0.05 0.45 0.15 0.55 0.30 $0.05 0.70 0.45 0.20 0.85 0.55 0.30 $0.05 0.95 0.70 0.45 0.20 1.10 0.85 0.60 0.35 $0.05 1.25 1.00 0.70 0.45 0.20 1.35 1.10 0.85 0.60 0.35 $0.10 1.50 1.25 1.00 0.75 0.45 0.20 1.65 1.40 1.10 0.85 0.60 0.35 $0.10 1.75 1.50 1.25 1.00 0.75 0.50 0.20 1.90 1.65 1.40 1.15 0.85 0.60 0.35 $0.10 2.05 1.80 1.50 1.25 1.00 0.75 0.50 0.25 $0.00 2.15 1.90 1.65 1.40 1.15 0.90 0.65 0.35 0.10 2.30 2.05 1.80 1.55 1.30 1.00 0.75 0.50 0.25 $0.00 2.45 2.20 1.90 1.65 1.40 1.15 0.90 0.65 0.40 0.10 2.60 2.35 2.05 1.80 1.55 1.30 1.05 0.75 0.50 0.25 $0.00
2.75 2.50 2.20 1.95 1.70 1.40 1.15 0.90 0.65 0.40 0.15
2.90 2.65 2.35 2.05 1.80 1.55 1.30 1.05 0.80 0.50 0.25
3.05 2.80 2.50 2.20 1.95 1.70 1.45 1.15 0.90 0.65 0.40
3.25 2.95 2.65 2.35 2.10 1.80 1.55 1.30 1.05 0.80 0.55
3.40 3.10 2.80 2.50 2.20 1.95 1.70 1.45 1.20 0.95 0.65
3.60 3.25 2.95 2.65 2.35 2.10 1.85 1.55 1.30 1.05 0.80
3.75 3.45 3.10 2.80 2.50 2.25 1.95 1.70 1.45 1.20 0.95
3.95 3.60 3.25 2.95 2.65 2.40 2.10 1.85 1.60 1.35 1.05
4.15 3.80 3.45 3.10 2.80 2.55 2.25 2.00 1.70 1.45 1.20
4.35 4.00 3.60 3.30 2.95 2.70 2.40 2.10 1.85 1.60 1.35
4.55 4.15 3.80 3.45 3.10 2.85 2.55 2.25 2.00 1.75 1.45
4.75 4.35 4.00 3.65 3.30 3.00 2.70 2.40 2.10 1.85 1.60
4.95 4.55 4.20 3.80 3.45 3.15 2.85 2.55 2.25 2.00 1.75
5.15 4.75 4.40 4.00 3.65 3.30 3.00 2.70 2.40 2.15 1.85
5.35 4.95 4.60 4.20 3.80 3.50 3.15 2.85 2.55 2.25 2.00
5.55 5.15 4.80 4.40 4.00 3.65 3.30 3.00 2.70 2.45 2.15
5.75 5.35 5.00 4.60 4.20 3.85 3.50 3.15 2.85 2.60 2.30
5.95 5.55 5.20 4.80 4.40 4.05 3.70 3.35 3.00 2.75 2.45
6.15 5.75 5.35 5.00 4.60 4.25 3.85 3.50 3.20 2.90 2.60
6.35 5.95 5.55 5.20 4.80 4.45 4.05 3.70 3.35 3.05 2.75
6.55 6.15 5.75 5.40 5.00 4.65 4.25 3.85 3.55 3.20 2.90
6.75 6.35 5.95 5.60 5.20 4.85 4.45 4.05 3.70 3.35 3.05
6.95 6.55 6.15 5.80 5.40 5.00 4.65 4.25 3.90 3.55 3.20
7.15 6.75 6.35 6.00 5.60 5.20 4.85 4.45 4.10 3.70 3.40
7.35 6.95 6.55 6.20 5.80 5.40 5.05 4.65 4.30 3.90 3.55
7.60 7.15 6.75 6.40 6.00 5.60 5.25 4.85 4.50 4.10 3.75
7.80 7.40 6.95 6.60 6.20 5.80 5.45 5.05 4.65 4.30 3.90
8.00 7.60 7.20 6.80 6.40 6.00 5.65 5.25 4.85 4.50 4.10
8.25 7.80 7.40 7.00 6.60 6.20 5.85 5.45 5.05 4.70 4.30
8.45 8.05 7.60 7.20 6.80 6.40 6.05 5.65 5.25 4.90 4.50
Method I
But
Less Than
$0 $200
200 210
210 220
220 230
230 240
240 250
250 260
260 270
270 280
280 290
290 300
300 320
320 340
340 360
360 380
380 400
400 420
420 440
440 460
460 480
480 500
500 520
520 540
540 560
560 580
580 600
600 620
620 640
640 660
660 680
680 700
700 720
720 740
740 760
760 780
780 800
800 820
820 840
840 860
860 880
880 900
900 920
920 940
940 960
960 980
980 1,000
1,000 1,020
1,020 1,040
1,040 1,060
1,060 1,080
1,080 1,100
1,100 1,120
1,120 1,140
1,140 1,160
1,160 1,180
1,180 1,200
1,200 1,220
1,220 1,240
1,240 1,260
1,260 1,280
1,280 1,300
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
0
$1,300 & OVER 1
2
7
8
Use Method II, “Exact Calculation Method,” on pages 18 and 19.
9
Table II
Yonkers
RESIDENT
Income Tax
Surcharge
MARRIED
BIWEEKLY
Payroll Period
Page 8 of 26
NYS-50-T-Y (1/17)
Method I
Table III
Yonkers
RESIDENT
Income Tax
Surcharge
SINGLE
SEMIMONTHLY
Payroll Period
WAGES
At
Least
But
Less Than
$0 $100
100
200
200
230
230
240
240
250
250
260
260
270
270
280
280
290
290
300
300
320
320
340
340
360
360
380
380
400
400
420
420
440
440
460
460
480
480
500
500
520
520
540
540
560
560
580
580
600
600
620
620
640
640
660
660
680
680
700
700
720
720
740
740
760
760
780
780
800
800
820
820
840
840
860
860
880
880
900
900
920
920
940
940
960
960
980
980 1,000
1,000
1,020
1,020
1,040
1,040
1,060
1,060
1,080
1,080
1,100
1,100
1,120
1,120
1,140
1,140
1,160
1,160
1,180
1,180
1,200
1,200
1,220
1,220
1,240
1,240
1,260
1,260
1,280
1,280
1,300
1,300
1,320
1,320
1,340
1,340
1,360
0
1
2
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
7
8
9
or more
$0.00 0.15 0.30 $0.00 0.40 0.15 0.55 0.25 $0.00 0.70 0.40 0.10 0.80 0.55 0.25 0.95 0.65 0.40 $0.10 1.10 0.80 0.50 0.25 1.20 0.95 0.65 0.40 $0.10 1.35 1.05 0.80 0.50 0.25 1.50 1.20 0.95 0.65 0.35 $0.10 1.60 1.35 1.05 0.80 0.50 0.20 1.75 1.45 1.20 0.90 0.65 0.35 $0.10 1.90 1.60 1.35 1.05 0.75 0.50 0.20 2.00 1.75 1.45 1.20 0.90 0.65 0.35 $0.05 2.15 1.90 1.60 1.30 1.05 0.75 0.50 0.20 2.30 2.00 1.75 1.45 1.15 0.90 0.60 0.35 $0.05 2.45 2.15 1.85 1.60 1.30 1.05 0.75 0.45 0.20 2.60 2.30 2.00 1.70 1.45 1.15 0.90 0.60 0.30 $0.05 2.75 2.40 2.15 1.85 1.55 1.30 1.00 0.75 0.45 0.20 2.90 2.55 2.25 2.00 1.70 1.45 1.15 0.85 0.60 0.30 $0.05
3.05 2.70 2.40 2.10 1.85 1.55 1.30 1.00 0.75 0.45 0.15
3.20 2.85 2.55 2.25 2.00 1.70 1.40 1.15 0.85 0.60 0.30
3.35 3.00 2.70 2.40 2.10 1.85 1.55 1.25 1.00 0.70 0.45
3.50 3.15 2.85 2.55 2.25 1.95 1.70 1.40 1.15 0.85 0.55
3.70 3.30 3.00 2.70 2.40 2.10 1.80 1.55 1.25 1.00 0.70
3.85 3.50 3.15 2.85 2.55 2.25 1.95 1.70 1.40 1.10 0.85
4.05 3.65 3.30 3.00 2.70 2.35 2.10 1.80 1.55 1.25 0.95
4.20 3.85 3.45 3.15 2.85 2.50 2.20 1.95 1.65 1.40 1.10
4.40 4.00 3.65 3.30 3.00 2.65 2.35 2.10 1.80 1.50 1.25
4.60 4.20 3.80 3.45 3.15 2.80 2.50 2.20 1.95 1.65 1.35
4.80 4.40 4.00 3.65 3.30 2.95 2.65 2.35 2.05 1.80 1.50
5.00 4.60 4.20 3.80 3.45 3.10 2.80 2.50 2.20 1.90 1.65
5.20 4.80 4.40 4.00 3.60 3.25 2.95 2.65 2.35 2.05 1.80
5.40 5.00 4.55 4.15 3.80 3.45 3.10 2.80 2.50 2.20 1.90
5.60 5.20 4.75 4.35 3.95 3.60 3.25 2.95 2.65 2.30 2.05
5.80 5.40 4.95 4.55 4.15 3.80 3.40 3.10 2.80 2.45 2.20
6.00 5.60 5.15 4.75 4.35 3.95 3.60 3.25 2.95 2.60 2.30
6.20 5.80 5.35 4.95 4.55 4.15 3.75 3.40 3.10 2.75 2.45
6.40 5.95 5.55 5.15 4.75 4.35 3.95 3.60 3.25 2.90 2.60
6.60 6.15 5.75 5.35 4.95 4.55 4.10 3.75 3.40 3.05 2.75
6.80 6.35 5.95 5.55 5.15 4.70 4.30 3.95 3.55 3.20 2.90
7.00 6.55 6.15 5.75 5.35 4.90 4.50 4.10 3.75 3.35 3.05
7.20 6.75 6.35 5.95 5.55 5.10 4.70 4.30 3.90 3.55 3.20
7.40 6.95 6.55 6.15 5.75 5.30 4.90 4.50 4.10 3.70 3.35
7.60 7.15 6.75 6.35 5.95 5.50 5.10 4.70 4.30 3.90 3.55
7.80 7.35 6.95 6.55 6.10 5.70 5.30 4.90 4.50 4.05 3.70
8.05 7.60 7.15 6.75 6.30 5.90 5.50 5.10 4.65 4.25 3.90
8.25 7.80 7.35 6.95 6.50 6.10 5.70 5.30 4.85 4.45 4.05
8.45 8.00 7.55 7.15 6.70 6.30 5.90 5.50 5.05 4.65 4.25
8.70 8.25 7.80 7.35 6.90 6.50 6.10 5.70 5.25 4.85 4.45
8.90 8.45 8.00 7.55 7.10 6.70 6.30 5.90 5.45 5.05 4.65
$1,360 & OVER Use Method II, “Exact Calculation Method,” on pages 16 and 17.
WAGES
At
Least
10
Page 9 of 26
or more
NYS-50-T-Y (1/17)
$0.00 0.15 0.25 $0.00 0.40 0.10 0.55 0.25 $0.00 0.65 0.40 0.10 0.80 0.50 0.25 0.95 0.65 0.35 $0.10 1.05 0.80 0.50 0.25 1.20 0.90 0.65 0.35 $0.10 1.35 1.05 0.75 0.50 0.20 1.45 1.20 0.90 0.65 0.35 $0.05 1.60 1.30 1.05 0.75 0.50 0.20 1.75 1.45 1.20 0.90 0.60 0.35 $0.05 1.85 1.60 1.30 1.05 0.75 0.45 0.20 2.00 1.70 1.45 1.15 0.90 0.60 0.35 $0.05 2.15 1.85 1.60 1.30 1.00 0.75 0.45 0.20 2.25 2.00 1.70 1.45 1.15 0.85 0.60 0.30 $0.05 2.40 2.10 1.85 1.55 1.30 1.00 0.75 0.45 0.15 2.55 2.25 2.00 1.70 1.40 1.15 0.85 0.60 0.30 $0.05 2.70 2.40 2.10 1.85 1.55 1.30 1.00 0.70 0.45 0.15 2.85 2.55 2.25 1.95 1.70 1.40 1.15 0.85 0.55 0.30 $0.00
3.00 2.70 2.40 2.10 1.80 1.55 1.25 1.00 0.70 0.45 0.15
3.15 2.85 2.55 2.25 1.95 1.70 1.40 1.10 0.85 0.55 0.30
3.30 3.00 2.70 2.35 2.10 1.80 1.55 1.25 0.95 0.70 0.40
3.50 3.15 2.85 2.50 2.20 1.95 1.65 1.40 1.10 0.85 0.55
3.65 3.30 3.00 2.65 2.35 2.10 1.80 1.50 1.25 0.95 0.70
3.85 3.45 3.15 2.80 2.50 2.20 1.95 1.65 1.40 1.10 0.80
4.00 3.65 3.30 2.95 2.65 2.35 2.05 1.80 1.50 1.25 0.95
4.20 3.80 3.45 3.10 2.80 2.50 2.20 1.90 1.65 1.35 1.10
4.40 4.00 3.60 3.25 2.95 2.65 2.35 2.05 1.80 1.50 1.20
4.60 4.15 3.80 3.45 3.10 2.80 2.50 2.20 1.90 1.65 1.35
4.80 4.35 4.00 3.60 3.25 2.95 2.65 2.35 2.05 1.75 1.50
4.95 4.55 4.15 3.80 3.40 3.10 2.80 2.45 2.20 1.90 1.60
5.15 4.75 4.35 3.95 3.60 3.25 2.95 2.60 2.30 2.05 1.75
5.35 4.95 4.55 4.15 3.75 3.40 3.10 2.75 2.45 2.15 1.90
5.55 5.15 4.75 4.35 3.95 3.60 3.25 2.90 2.60 2.30 2.00
5.75 5.35 4.95 4.55 4.10 3.75 3.40 3.05 2.75 2.45 2.15
5.95 5.55 5.15 4.75 4.30 3.95 3.55 3.20 2.90 2.60 2.30
6.15 5.75 5.35 4.90 4.50 4.10 3.75 3.35 3.05 2.75 2.45
6.35 5.95 5.55 5.10 4.70 4.30 3.90 3.55 3.20 2.90 2.60
6.55 6.15 5.75 5.30 4.90 4.50 4.10 3.75 3.35 3.05 2.75
6.75 6.35 5.95 5.50 5.10 4.70 4.30 3.90 3.55 3.20 2.90
6.95 6.55 6.15 5.70 5.30 4.90 4.50 4.10 3.70 3.35 3.05
7.15 6.75 6.30 5.90 5.50 5.10 4.70 4.25 3.90 3.50 3.20
7.35 6.95 6.50 6.10 5.70 5.30 4.90 4.45 4.05 3.70 3.35
7.55 7.15 6.70 6.30 5.90 5.50 5.05 4.65 4.25 3.85 3.50
7.80 7.35 6.90 6.50 6.10 5.70 5.25 4.85 4.45 4.05 3.70
8.00 7.55 7.10 6.70 6.30 5.90 5.45 5.05 4.65 4.25 3.85
8.20 7.75 7.30 6.90 6.50 6.10 5.65 5.25 4.85 4.45 4.05
8.45 8.00 7.55 7.10 6.70 6.30 5.85 5.45 5.05 4.65 4.20
8.65 8.20 7.75 7.30 6.90 6.45 6.05 5.65 5.25 4.85 4.40
Method I
But
Less Than
$0 $100
100 200
200 230
230 240
240 250
250 260
260 270
270 280
280 290
290 300
300 320
320 340
340 360
360 380
380 400
400 420
420 440
440 460
460 480
480 500
500 520
520 540
540 560
560 580
580 600
600 620
620 640
640 660
660 680
680 700
700 720
720 740
740 760
760 780
780 800
800 820
820 840
840 860
860 880
880 900
900 920
920 940
940 960
960 980
980 1,000
1,000 1,020
1,020 1,040
1,040 1,060
1,060 1,080
1,080 1,100
1,100 1,120
1,120 1,140
1,140 1,160
1,160 1,180
1,180 1,200
1,200 1,220
1,220 1,240
1,240 1,260
1,260 1,280
1,280 1,300
1,300 1,320
1,320 1,340
1,340 1,360
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
0
$1,360 & OVER 1
2
7
8
Use Method II, “Exact Calculation Method,” on pages 18 and 19.
9
Table III
Yonkers
RESIDENT
Income Tax
Surcharge
MARRIED
SEMIMONTHLY
Payroll Period
Page 10 of 26
NYS-50-T-Y (1/17)
Method I
Table IV
Yonkers
RESIDENT
Income Tax
Surcharge
SINGLE
MONTHLY
Payroll Period
WAGES
At
Least
But
Less Than
$0 $200
200 400
400 460
460 480
480 500
500 520
520 540
540 560
560 580
580 600
600 640
640 680
680 720
720 760
760 800
800 840
840 880
880 920
920 960
960 1,000
1,000 1,040
1,040 1,080
1,080 1,120
1,120 1,160
1,160 1,200
1,200 1,240
1,240 1,280
1,280 1,320
1,320 1,360
1,360 1,400
1,400 1,440
1,440 1,480
1,480 1,520
1,520 1,560
1,560 1,600
1,600 1,640
1,640 1,680
1,680 1,720
1,720 1,760
1,760 1,800
1,800 1,840
1,840 1,880
1,880 1,920
1,920 1,960
1,960 2,000
2,000 2,040
2,040 2,080
2,080 2,120
2,120 2,160
2,160 2,200
2,200 2,240
2,240 2,280
2,280 2,320
2,320 2,360
2,360 2,400
2,400 2,440
2,440 2,480
2,480 2,520
2,520 2,560
2,560 2,600
2,600 2,640
2,640 2,680
2,680 2,720
0
1
2
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
7
8
9
or more
$0.00 0.30 0.55 $0.00 0.85 0.25 1.10 0.55 $0.00 1.35 0.80 0.25 1.65 1.05 0.50 $0.00 1.90 1.35 0.80 0.20 2.15 1.60 1.05 0.50 2.45 1.90 1.30 0.75 $0.20 2.70 2.15 1.60 1.05 0.45 2.95 2.40 1.85 1.30 0.75 $0.20 3.25 2.70 2.10 1.55 1.00 0.45 3.50 2.95 2.40 1.85 1.25 0.70 $0.15 3.75 3.20 2.65 2.10 1.55 1.00 0.40 4.05 3.50 2.95 2.35 1.80 1.25 0.70 $0.15 4.30 3.75 3.20 2.65 2.10 1.50 0.95 0.40 4.60 4.00 3.45 2.90 2.35 1.80 1.25 0.65 $0.10 4.85 4.30 3.75 3.15 2.60 2.05 1.50 0.95 0.40 5.15 4.55 4.00 3.45 2.90 2.30 1.75 1.20 0.65 $0.10 5.45 4.85 4.25 3.70 3.15 2.60 2.05 1.45 0.90 0.35 5.75 5.15 4.55 4.00 3.40 2.85 2.30 1.75 1.20 0.65 $0.05
6.05 5.45 4.80 4.25 3.70 3.15 2.55 2.00 1.45 0.90 0.35
6.35 5.75 5.10 4.50 3.95 3.40 2.85 2.30 1.70 1.15 0.60
6.65 6.05 5.40 4.80 4.20 3.65 3.10 2.55 2.00 1.45 0.85
7.00 6.35 5.70 5.10 4.50 3.95 3.35 2.80 2.25 1.70 1.15
7.35 6.65 6.00 5.40 4.75 4.20 3.65 3.10 2.50 1.95 1.40
7.70 7.00 6.30 5.70 5.05 4.45 3.90 3.35 2.80 2.25 1.70
8.05 7.35 6.60 6.00 5.35 4.75 4.20 3.60 3.05 2.50 1.95
8.40 7.70 6.95 6.30 5.65 5.05 4.45 3.90 3.35 2.75 2.20
8.80 8.05 7.30 6.60 5.95 5.35 4.70 4.15 3.60 3.05 2.50
9.20 8.40 7.65 6.90 6.25 5.65 5.00 4.40 3.85 3.30 2.75
9.60 8.80 8.00 7.25 6.55 5.95 5.30 4.70 4.15 3.55 3.00
10.00 9.20 8.35 7.60 6.90 6.25 5.60 5.00 4.40 3.85 3.30
10.40 9.60 8.75 7.95 7.25 6.55 5.90 5.30 4.65 4.10 3.55
10.80 9.95 9.15 8.30 7.60 6.85 6.20 5.60 4.95 4.40 3.80
11.20 10.35 9.55 8.70 7.95 7.20 6.50 5.90 5.25 4.65 4.10
11.60 10.75 9.95 9.10 8.30 7.55 6.85 6.20 5.55 4.95 4.35
12.00 11.15 10.35 9.50 8.70 7.90 7.20 6.50 5.85 5.25 4.60
12.40 11.55 10.75 9.90 9.10 8.25 7.55 6.80 6.15 5.55 4.90
12.75 11.95 11.15 10.30 9.50 8.65 7.90 7.15 6.45 5.85 5.20
13.15 12.35 11.50 10.70 9.85 9.05 8.25 7.50 6.75 6.15 5.50
13.55 12.75 11.90 11.10 10.25 9.45 8.60 7.85 7.10 6.45 5.80
13.95 13.15 12.30 11.50 10.65 9.85 9.00 8.20 7.45 6.75 6.10
14.35 13.55 12.70 11.90 11.05 10.25 9.40 8.60 7.85 7.10 6.40
14.75 13.95 13.10 12.30 11.45 10.65 9.80 9.00 8.20 7.45 6.70
15.20 14.30 13.50 12.65 11.85 11.05 10.20 9.40 8.55 7.80 7.05
15.60 14.70 13.90 13.05 12.25 11.40 10.60 9.80 8.95 8.15 7.40
16.05 15.15 14.30 13.45 12.65 11.80 11.00 10.15 9.35 8.50 7.75
16.50 15.60 14.70 13.85 13.05 12.20 11.40 10.55 9.75 8.90 8.10
16.90 16.00 15.10 14.25 13.45 12.60 11.80 10.95 10.15 9.30 8.50
17.35 16.45 15.55 14.65 13.85 13.00 12.20 11.35 10.55 9.70 8.90
17.80 16.90 16.00 15.10 14.20 13.40 12.60 11.75 10.95 10.10 9.30
$2,720 & OVER Use Method II, “Exact Calculation Method,” on pages 16 and 17.
WAGES
At
Least
10
Page 11 of 26
or more
NYS-50-T-Y (1/17)
$0.00 0.25 0.50 $0.00 0.80 0.25 1.05 0.50 $0.00 1.30 0.75 0.20 1.60 1.05 0.45 $0.00 1.85 1.30 0.75 0.20 2.15 1.55 1.00 0.45 2.40 1.85 1.30 0.70 $0.15 2.65 2.10 1.55 1.00 0.45 2.95 2.35 1.80 1.25 0.70 $0.15 3.20 2.65 2.10 1.50 0.95 0.40 3.45 2.90 2.35 1.80 1.25 0.70 $0.10 3.75 3.20 2.60 2.05 1.50 0.95 0.40 4.00 3.45 2.90 2.35 1.75 1.20 0.65 $0.10 4.25 3.70 3.15 2.60 2.05 1.50 0.90 0.35 4.55 4.00 3.40 2.85 2.30 1.75 1.20 0.65 $0.05 4.80 4.25 3.70 3.15 2.55 2.00 1.45 0.90 0.35 5.10 4.50 3.95 3.40 2.85 2.30 1.75 1.15 0.60 $0.05 5.40 4.80 4.25 3.65 3.10 2.55 2.00 1.45 0.90 0.30 5.70 5.10 4.50 3.95 3.40 2.80 2.25 1.70 1.15 0.60 $0.05
6.00 5.40 4.75 4.20 3.65 3.10 2.55 1.95 1.40 0.85 0.30
6.30 5.70 5.05 4.45 3.90 3.35 2.80 2.25 1.70 1.10 0.55
6.60 6.00 5.35 4.75 4.20 3.60 3.05 2.50 1.95 1.40 0.85
6.95 6.30 5.65 5.05 4.45 3.90 3.35 2.75 2.20 1.65 1.10
7.30 6.60 5.95 5.35 4.70 4.15 3.60 3.05 2.50 1.95 1.35
7.65 6.90 6.25 5.65 5.00 4.45 3.85 3.30 2.75 2.20 1.65
8.00 7.30 6.55 5.95 5.30 4.70 4.15 3.60 3.00 2.45 1.90
8.35 7.65 6.90 6.25 5.60 5.00 4.40 3.85 3.30 2.75 2.15
8.75 8.00 7.25 6.55 5.90 5.30 4.65 4.10 3.55 3.00 2.45
9.15 8.35 7.60 6.85 6.20 5.60 4.95 4.40 3.80 3.25 2.70
9.55 8.75 7.95 7.20 6.50 5.90 5.25 4.65 4.10 3.55 3.00
9.95 9.10 8.30 7.55 6.85 6.20 5.55 4.95 4.35 3.80 3.25
10.35 9.50 8.70 7.90 7.20 6.50 5.85 5.25 4.65 4.05 3.50
10.75 9.90 9.10 8.25 7.55 6.80 6.15 5.55 4.90 4.35 3.80
11.15 10.30 9.50 8.65 7.90 7.15 6.45 5.85 5.20 4.60 4.05
11.55 10.70 9.90 9.05 8.25 7.50 6.80 6.15 5.50 4.90 4.30
11.90 11.10 10.30 9.45 8.65 7.85 7.15 6.45 5.80 5.20 4.60
12.30 11.50 10.65 9.85 9.05 8.20 7.50 6.75 6.10 5.50 4.85
12.70 11.90 11.05 10.25 9.40 8.60 7.85 7.10 6.40 5.80 5.15
13.10 12.30 11.45 10.65 9.80 9.00 8.20 7.45 6.70 6.10 5.45
13.50 12.70 11.85 11.05 10.20 9.40 8.55 7.80 7.05 6.40 5.75
13.90 13.10 12.25 11.45 10.60 9.80 8.95 8.15 7.40 6.70 6.05
14.30 13.45 12.65 11.85 11.00 10.20 9.35 8.55 7.75 7.05 6.35
14.70 13.85 13.05 12.20 11.40 10.55 9.75 8.95 8.15 7.40 6.65
15.15 14.25 13.45 12.60 11.80 10.95 10.15 9.30 8.50 7.75 7.00
15.55 14.65 13.85 13.00 12.20 11.35 10.55 9.70 8.90 8.10 7.35
16.00 15.10 14.25 13.40 12.60 11.75 10.95 10.10 9.30 8.45 7.70
16.45 15.55 14.65 13.80 13.00 12.15 11.35 10.50 9.70 8.85 8.05
16.85 15.95 15.05 14.20 13.35 12.55 11.75 10.90 10.10 9.25 8.45
17.30 16.40 15.50 14.60 13.75 12.95 12.10 11.30 10.50 9.65 8.85
Method I
But
Less Than
$0 $200
200 400
400 460
460 480
480 500
500 520
520 540
540 560
560 580
580 600
600 640
640 680
680 720
720 760
760 800
800 840
840 880
880 920
920 960
960 1,000
1,000 1,040
1,040 1,080
1,080 1,120
1,120 1,160
1,160 1,200
1,200 1,240
1,240 1,280
1,280 1,320
1,320 1,360
1,360 1,400
1,400 1,440
1,440 1,480
1,480 1,520
1,520 1,560
1,560 1,600
1,600 1,640
1,640 1,680
1,680 1,720
1,720 1,760
1,760 1,800
1,800 1,840
1,840 1,880
1,880 1,920
1,920 1,960
1,960 2,000
2,000 2,040
2,040 2,080
2,080 2,120
2,120 2,160
2,160 2,200
2,200 2,240
2,240 2,280
2,280 2,320
2,320 2,360
2,360 2,400
2,400 2,440
2,440 2,480
2,480 2,520
2,520 2,560
2,560 2,600
2,600 2,640
2,640 2,680
2,680 2,720
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
0
$2,720 & OVER 1
2
7
8
Use Method II, “Exact Calculation Method,” on pages 18 and 19.
9
Table IV
Yonkers
RESIDENT
Income Tax
Surcharge
MARRIED
MONTHLY
Payroll Period
Page 12 of 26
NYS-50-T-Y (1/17)
Method I
Table V
Yonkers
RESIDENT
Income Tax
Surcharge
SINGLE
DAILY
Payroll Period
WAGES
At
Least
But
Less Than
$0
25
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
80
82
84
86
88
90
92
94
96
98
100
102
104
106
108
110
112
114
116
118
120
122
124
126
128
$25
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
80
82
84
86
88
90
92
94
96
98
100
102
104
106
108
110
112
114
116
118
120
122
124
126
128
130
$130 & OVER
0
1
2
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
10
7
8
9
or more
$0.00 0.05 0.05 0.05 0.05 $0.00 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 $0.00 0.10 0.05 0.05 0.10 0.05 0.05 0.10 0.05 0.05 0.10 0.05 0.05 $0.00 0.10 0.10 0.05 0.05 0.10 0.10 0.05 0.05 0.10 0.10 0.05 0.05 0.15 0.10 0.10 0.05 $0.00 0.15 0.10 0.10 0.05 0.05 0.15 0.10 0.10 0.05 0.05 0.15 0.15 0.10 0.05 0.05 $0.00 0.15 0.15 0.10 0.10 0.05 0.05 0.20 0.15 0.15 0.10 0.05 0.05 $0.00 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.00 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.05 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.05 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.05
0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05
0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05
0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05
0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10
0.40 0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10
0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10
0.40 0.40 0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10
0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15
0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20 0.15 0.15
0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15
0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20 0.15
0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20
0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20
0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20
0.60 0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25
0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25
0.60 0.60 0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25
0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25
0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40 0.35 0.30 0.30
0.65 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30
0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40 0.35 0.30
0.70 0.70 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35
0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40 0.35
0.75 0.70 0.70 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35
0.80 0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40
0.80 0.75 0.70 0.70 0.65 0.60 0.55 0.55 0.50 0.45 0.40
0.85 0.80 0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45
0.85 0.80 0.75 0.70 0.70 0.65 0.60 0.55 0.55 0.50 0.45
0.85 0.85 0.80 0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45
Use Method II, “Exact Calculation Method,” on pages 16 and 17.
WAGES
At
Least
$25
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
80
82
84
86
88
90
92
94
96
98
100
102
104
106
108
110
112
114
116
118
120
122
124
126
128
130
$130 & OVER
10
Page 13 of 26
or more
NYS-50-T-Y (1/17)
$0.00 0.05 0.05 0.05 0.05 $0.00 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 $0.00 0.10 0.05 0.05 0.10 0.05 0.05 0.10 0.05 0.05 0.10 0.05 0.05 $0.00 0.10 0.10 0.05 0.05 0.10 0.10 0.05 0.05 0.10 0.10 0.05 0.05 $0.00 0.15 0.10 0.10 0.05 0.00 0.15 0.10 0.10 0.05 0.05 0.15 0.10 0.10 0.05 0.05 $0.00 0.15 0.15 0.10 0.10 0.05 0.05 0.20 0.15 0.15 0.10 0.05 0.05 $0.00 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.20 0.20 0.15 0.15 0.10 0.05 0.05 $0.00 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.00 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.05 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 $0.05
0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05 0.05
0.30 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05
0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10 0.05
0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10 0.10
0.40 0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10 0.10
0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15 0.10
0.40 0.40 0.35 0.30 0.30 0.25 0.20 0.20 0.15 0.15 0.10
0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15 0.15
0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20 0.15 0.15
0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20 0.15
0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20 0.15
0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20 0.20
0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25 0.20
0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25 0.20
0.55 0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25 0.25
0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25 0.25
0.60 0.60 0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30 0.25
0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30 0.25
0.65 0.60 0.60 0.55 0.50 0.45 0.40 0.40 0.35 0.30 0.30
0.65 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35 0.30
0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40 0.35 0.30
0.70 0.65 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35 0.35
0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40 0.35
0.75 0.70 0.70 0.65 0.60 0.55 0.50 0.50 0.45 0.40 0.35
0.80 0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45 0.40
0.80 0.75 0.70 0.70 0.65 0.60 0.55 0.55 0.50 0.45 0.40
0.80 0.80 0.75 0.70 0.65 0.60 0.60 0.55 0.50 0.45 0.45
0.85 0.80 0.75 0.70 0.70 0.65 0.60 0.55 0.55 0.50 0.45
Method I
But
Less Than
$0
25
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
80
82
84
86
88
90
92
94
96
98
100
102
104
106
108
110
112
114
116
118
120
122
124
126
128
EXEMPTIONS CLAIMED
3
4
5
6
TAX TO BE WITHHELD
0
1
2
7
8
Use Method II, “Exact Calculation Method,” on pages 18 and 19.
9
Table V
Yonkers
RESIDENT
Income Tax
Surcharge
MARRIED
DAILY
Payroll Period
Page 14 of 26 NYS-50-T-Y (1/17)
Yonkers
Special Tables for Deduction and Exemption Allowances
Applicable to Method II, Exact Calculation Method
for Yonkers; see pages 16 through 19
Applicable to Dollar to Dollar Withholding Tables
for Yonkers; see pages 20 and 21
Using the tables below, compute the total deduction and exemption allowance to subtract from wages.
Table A
Combined deduction and exemption allowance (full year)
Using Payroll type, Marital status, and the Number of exemptions, locate the combined deduction and exemption
allowance amount in the chart below and subtract that amount from wages, before using the exact calculation method (or
dollar to dollar withholding tables) to determine the amount to be withheld.
(Use Tables B and C below if more than 10 exemptions are claimed.)
Payroll
type
Number of exemptions
Marital
status 01234 5 6 7 8 910
Daily or
Single
Miscellaneous Married
Weekly
Single
Married
Biweekly
Single
Semimonthly
Monthly
Annual
Married
Single
Married
Single
Married
Single
Married
$28.45 30.60 142.30 152.90 284.60 305.80 308.35 331.25 616.70 662.50 7,400 7,950 $32.30 34.45 161.55 172.15 323.10 344.30 350.00 372.90 700.00 745.80 8,400 8,950 $36.15 38.30 180.80 191.40 361.60 382.80 391.65 414.55 783.30 829.10 9,400 9,950 $40.00 42.15 200.05 210.65 400.10 421.30 433.30 456.20 866.60 912.40 10,400 10,950 $43.85 46.00 219.30 229.90 438.60 459.80 474.95 497.85 949.90 995.70 11,400 11,950 $47.70 49.85 238.55 249.15 477.10 498.30 516.60 539.50 1,033.20 1,079.00 12,400 12,950 $51.55 53.70 257.80 268.40 515.60 536.80 558.25 581.15 1,116.50 1,162.30 13,400 13,950 $55.40 57.55 277.05 287.65 554.10 575.30 599.90 622.80 1,199.80 1,245.60 14,400 14,950 $59.25 $63.10 $66.95
61.40 65.25 69.10
296.30 315.55 334.80
306.90 326.15 345.40
592.60 631.10 669.60
613.80 652.30 690.80
641.55 683.20 724.85
664.45 706.10 747.75
1,283.10 1,366.40 1,449.70
1,328.90 1,412.20 1,495.50
15,400 16,400 17,400
15,950 16,950 17,950
Table B
Table C
Table D
Deduction allowance
Exemption allowance
Adjustment for difference between federal* and
New York exemption allowances
Use Payroll period and Marital
status of employee to find the
deduction allowance. Then see
Table C.
Based on a full year
exemption of $1,000.
Payroll
Marital Deduction
period
status
amount
Daily or
Single $28.45
Miscellaneous Married 30.60
Weekly
Single 142.30
Married 152.90
Biweekly
Single 284.60
Married 305.80
Semimonthly Single 308.35
Married 331.25
Monthly
Single 616.70
Married 662.50
Annual
Single 7,400
Married 7,950
Multiply the number of
exemptions claimed by the
applicable amount from the table
below and add the result to the
deduction amount from Table B.
Payroll
period
Value
of one
exemption
Daily/miscellaneous$3.85
Weekly19.25
Biweekly38.50
Semimonthly41.65
Monthly83.30
Annual1,000
For employers who elect to use the federal exemption
amounts* in computing wages after exemptions, the following
adjustments correct for the difference between the federal
exemption of $4,050* and the New York State exemption of
$1,000 according to the particular payroll period.
To correct for the lower New York State exemption allowances:
Multiply the amount below for one exemption by the number of
exemptions claimed. Add the product to the federally computed
wages after exemptions.
Adjustment for each
Payroll period
federal exemption
Daily/miscellaneous$11.75
Weekly58.65
Biweekly117.30
Semimonthly127.10
Monthly254.20
Quarterly762.50
Semiannual1,525.00
Annual3,050.00
* The adjustments in Table D are based on the 2016 federal exemption amount of $4,050. The federal exemption amount may be adjusted
for inflation as prescribed by the Internal Revenue Code. For an annual payroll period, the adjustment for each federal exemption should
be changed by subtracting $1,000 from the current federal exemption amount. Other payroll periods should be recalculated accordingly.
NYS-50-T-Y (1/17) Page 15 of 26
— Notes —
Page 16 of 26 NYS-50-T-Y (1/17)
Yonkers
Method II Exact Calculation Method
Single
Instructions and Examples
Steps for computing the amount of tax to be withheld:
Step 1 If the number of exemptions claimed is ten or fewer, look up the total exemption and deduction amount in Table A on
page 14, according to the payroll period and marital status claimed. (If there are more than 10 exemptions, multiply the
number by the exemption amount in Table C on page 14 and add it to the deduction amount from Table B.) Subtract the
total exemption and deduction amount from the wages to get net wages.
For weekly payroll periods, if the amount of net wages is $600 or less, you may use the simplified Dollar to Dollar
Withholding Table beginning on page 20 to find the amount to withhold. Otherwise, continue with Step 2.
Step 2 Locate the table on page 17 for the appropriate payroll period. Find the line on which the net wages fall between
the amounts in Columns 1 and 2.
Step 3 Following across on the line you found in Step 2, subtract the amount in Column 3 from the net wages.
Step 4 Following across the same line, multiply the result from Step 3 by the amount in Column 4.
Step 5 Following across on the same line, add the result from Step 4 to the amount in Column 5. Multiply the result by 16.75% (.1675).
Withhold the resulting product from wages.
Examples
Example 1:
Example 3:
Weekly payroll, $400 gross wages, single, 3 exemptions
Monthly payroll, $50,000 gross wages, single, 3 exemptions
1. Amount from Table A on page 14 is $200.05 for single, weekly payroll,
3 exemptions. $400 wages - $200.05 = $199.95 net wages.
2. Use Table II - A on page 17 for single, weekly payroll. Look up
$199.95 and use line 2 on which $199.95 is greater than Column 1
($163) but less than Column 2 ($225).
3. $199.95 - $163 (from Column 3, line 2) = $36.95.
1. Amount from Table A on page 14 is $866.60 for single, monthly
payroll, 3 exemptions. $50,000 wages - $866.60 = $49,133.40
net wages.
2. Use Table II - D on page 17 for single, monthly payroll. Look up
$49,133.40 and use line 11 on which $49,133.40 is greater than
Column 1 ($22,442) but less than Column 2 ($89,796).
4. $36.95 x .0450 (from Column 4, line 2) = $1.66.
3. $49,133.40 - $22,442 (from Column 3, line 11) = $26,691.40.
5. $1.66 + $6.54 (from Column 5, line 2) = $8.20.
4. $26,691.40 x .0735 (from Column 4, line 11) = $1,961.82.
$8.20 x .1675 = $1.37. Withhold this amount.
5. $1,961.82 + $1,613.17 (from Column 5, line 11) = $3,574.99.
$3,574.99 x .1675 = $598.81. Withhold this amount.
Example 2:
Example 4:
Semimonthly payroll, $5,000 gross wages, single, 1 exemption
Daily payroll, $750 gross wages, single, 2 exemptions
1. Amount from Table A on page 14 is $350.00 for single, semimonthly
payroll, 1 exemption. $5,000 wages - $350.00 = $4,650.00 net wages.
2. Use Table II - C on page 17 for single, semimonthly payroll. Look up
1. Amount from Table A on page 14 is $36.15 for single, daily payroll,
2 exemptions. $750 wages - $36.15 = $713.85 net wages.
2. Use Table II - E on page 17 for single, daily payroll. Look up
$4,650.00 and use line 8 on which $4,650.00 is greater than
$713.85 and use line 9 on which $713.85 is greater than
Column 1 ($4,485) but less than Column 2 ($6,731).
Column 1 ($621) but less than Column 2 ($828).
3. $4,650.00 - $4,485 (from Column 3, line 8) = $165.00.
3. $713.85 - $621 (from Column 3, line 9) = $92.85.
4. $165.00 x .0808 (from Column 4, line 8) = $13.33.
4. $92.85 x .0715 (from Column 4, line 9) = $6.64.
5. $13.33 + $281.67 (from Column 5, line 8) = $295.00.
5. $6.64 + $42.75 (from Column 5, line 9) = $49.39.
$295.00 x .1675 = $49.41. Withhold this amount.
$49.39 x .1675 = $8.27. Withhold this amount.
Method II Exact Calculation Method
Yonkers
Table II - A Weekly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Subtract
Column 3
amount from
net wages
Subtract
Column 3
At
But less amount from
Leastthan net wages
L
i
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $354
$00.0400
2 354 488
3540.0450
3 488 579
4880.0525
4 579 892
5790.0590
5 892 3,360
8920.0645
6 3,360 4,033
3,3600.0665
7 4,033 4,485
4,0330.0758
8 4,485 6,731
4,4850.0808
9 6,731 8,975
6,7310.0715
10 8,97511,221
8,9750.0815
11 11,22144,898 11,221 0.0735
12 44,89847,146 44,898 0.4902
13 47,146 . . . . . . . . . .
47,146
0.0962
Column 5
$0
14.17
20.17
25.00
43.42
202.67
247.42
281.67
463.13
623.54
806.58
3,281.88
4,383.79
Multiply the
result by
Column 4
amount
Add the result to
Column 5 amount.
Multiply by 16.75%
(.1675). Withhold
the product
Column 5
$0
28.33
40.33
50.00
86.83
405.33
494.83
563.33
926.25
1,247.08
1,613.17
6,563.75
8,767.58
Table II - E Daily Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
Subtract
Column 3
amount from
net wages
Subtract Multiply the
Column 3
result by
amount from
Column 4
net wages
amount
Add the result to
Column 5 amount.
Multiply by 16.75%
(.1675). Withhold
the product
L
At
But less
i
than
n Least
e Column 1
Column 2
Column 3
Column 4
1 $0
$33
$00.0400
2 33
45
330.0450
3 45
53
450.0525
4 53
82
530.0590
5 82
310
820.0645
6 310
372
3100.0665
7 372
414
3720.0758
8 414
621
4140.0808
9 621
828
6210.0715
10 828 1,036
8280.0815
11 1,036 4,144
1,0360.0735
12 4,144 4,352
4,1440.4902
13 4,352 . . . . . . . . . . .
4,352
0.0962
Column 5
$0
13.08
18.62
23.08
40.08
187.08
228.38
260.00
427.50
575.58
744.54
3,029.42
4,046.58
Table II - C Semimonthly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Table II - D Monthly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
L
i
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $327
$00.0400
2 327 450
3270.0450
3 450 535
4500.0525
4 535 823
5350.0590
5 823 3,102
8230.0645
6 3,102 3,723
3,1020.0665
7 3,723 4,140
3,7230.0758
8 4,140 6,213
4,1400.0808
9 6,213 8,285
6,2130.0715
10 8,28510,358
8,285 0.0815
11 10,35841,444 10,358 0.0735
12 41,44443,519 41,444 0.4902
13 43,519 . . . . . . . . . .
43,519
0.0962
NYS-50-T-Y (1/17) Page 17 of 26
L
At
But less
i
than
n Least
e Column 1
Column 2
Column 3
Column 4
1 $0
$708
$00.0400
2 708
975
7080.0450
3 975 1,158
9750.0525
4 1,158 1,783
1,1580.0590
5 1,783 6,721
1,7830.0645
6 6,721 8,067
6,7210.0665
7 8,067 8,971
8,0670.0758
8 8,971 13,463
8,9710.0808
9 13,463 17,950
13,4630.0715
10 17,950 22,442
17,9500.0815
11 22,442 89,796
22,4420.0735
12 89,796 94,292
89,7960.4902
13 94,292 . . . . . . . . . . .
94,292
0.0962
Column 5
$0
6.54
9.31
11.54
20.04
93.54
114.19
130.00
213.75
287.79
372.27
1,514.71
2,023.29
Table II - B Biweekly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Subtract
Column 3
At
But less amount from
Leastthan net wages
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
L
At
But less
i
Leastthan
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $163
$00.0400
2 163 225
1630.0450
3 225 267
2250.0525
4 267 412
2670.0590
5 412 1,551
4120.0645
6 1,551 1,862
1,5510.0665
7 1,862 2,070
1,8620.0758
8 2,070 3,107
2,0700.0808
9 3,107 4,142
3,1070.0715
10 4,142 5,179
4,1420.0815
11 5,17920,722
5,179 0.0735
12 20,72221,760 20,722 0.4902
13 21,760 . . . . . . . . . .
21,760
0.0962
Single
If annual wages (after
subtracting deductions
and exemptions) are:
L
i
n
e
1
2
3
4
5
6
7
8
9
10
11
12
13
Column 5
$0
1.31
1.86
2.31
4.01
18.71
22.84
26.00
42.75
57.56
74.45
302.94
404.66
Annual Tax Rate Schedule
Subtract
Column 3
Add the result to
amount from Multiply the Column 5 amount.
taxable portion
result by
Multiply by 16.75%
At
But less of annualized Column 4 (.1675). The result is
Least
than pay
amount
the annualized tax.
Column 1
Column 2
Column 3
Column 4
Column 5
$0 $8,500
$00.0400
$0
8,500 11,700
8,5000.0450
340.00
11,700 13,900
11,7000.0525
484.00
13,900 21,400
13,9000.0590
600.00
21,400 80,650
21,4000.0645
1,042.00
80,650 96,800
80,6500.0665
4,864.00
96,800 107,650
96,8000.0758
5,938.00
107,650 161,550 107,6500.0808
6,760.00
161,550 215,400 161,5500.0715
11,115.00
215,400 269,300 215,4000.0815
14,965.00
269,3001,077,550
269,300 0.0735
19,358.00
1,077,550 1,131,500 1,077,550 0.4902
78,765.00
1,131,500 . . . . . . . . . . .
1,131,500
0.0962
105,211.00
Page 18 of 26 NYS-50-T-Y (1/17)
Yonkers
Method II Exact Calculation Method
Married
Instructions and Examples
Steps for computing the amount of tax to be withheld:
Step 1 If the number of exemptions claimed is ten or fewer, look up the total exemption and deduction amount in Table A on
page 14, according to the payroll period and marital status claimed. (If there are more than 10 exemptions, multiply the
number by the exemption amount in Table C on page 14 and add it to the deduction amount from Table B.) Subtract the
total exemption and deduction amount from the wages to get net wages.
For weekly payroll periods, if the amount of net wages is $600 or less, you may use the simplified Dollar to Dollar
Withholding Table beginning on page 20 to find the amount to withhold. Otherwise, continue with Step 2.
Step 2 Locate the table on page 19 for the appropriate payroll period. Find the line on which the net wages fall between
the amounts in Columns 1 and 2.
Step 3 Following across on the line you found in Step 2, subtract the amount in Column 3 from the net wages.
Step 4 Following across the same line, multiply the result from Step 3 by the amount in Column 4.
Step 5 Following across on the same line, add the result from Step 4 to the amount in Column 5. Multiply the result by 16.75% (.1675).
Withhold the resulting product from wages.
Examples
Example 1:
Example 3:
Weekly payroll, $400 gross wages, married, 4 exemptions
Monthly payroll, $50,000 gross wages, married, 3 exemptions
1. Amount from Table A on page 14 is $229.90 for married, weekly
payroll, 4 exemptions. $400 wages - $229.90 = $170.10 net wages.
2. Use Table II - A on page 19 for married, weekly payroll. Look up
$170.10 and use line 2 on which $170.10 is greater than Column 1
($163) but less than Column 2 ($225).
3. $170.10 - $163 (from Column 3, line 2) = $7.10.
1. Amount from Table A on page 14 is $912.40 for married, monthly
payroll, 3 exemptions. $50,000 wages - $912.40 = $49,087.60
net wages.
2. Use Table II - D on page 19 for married, monthly payroll. Look up
$49,087.60 and use line 12 on which $49,087.60 is greater than
Column 1 ($31,425) but less than Column 2 ($89,796).
4. $7.10 x .0450 (from Column 4, line 2) = $0.32.
3. $49,087.60 - $31,425 (from Column 3, line 12) = $17,662.60.
5. $0.32 + $6.54 (from Column 5, line 2) = $6.86.
4. $17,662.60 x .0735 (from Column 4, line 12) = $1,298.20.
$6.86 x .1675 = $1.15. Withhold this amount.
5. $1,298.20 + $2,281.08 (from Column 5, line 12) = $3,579.28.
$3,579.28 x .1675 = $599.53. Withhold this amount.
Example 2:
Example 4:
Semimonthly payroll, $5,000 gross wages, married, 3 exemptions
Daily payroll, $750 gross wages, married, 2 exemptions
1. Amount from Table A on page 14 is $456.20 for married, semimonthly
payroll, 3 exemptions. $5,000 wages - $456.20 = $4,543.80 net wages.
2. Use Table II - C on page 19 for married, semimonthly payroll. Look up
1. Amount from Table A on page 14 is $38.30 for married, daily
payroll, 2 exemptions. $750 wages - $38.30 = $711.70 net wages.
2. Use Table II - E on page 19 for married, daily payroll. Look up
$4,543.80 and use line 8 on which $4,543.80 is greater than Column 1
$711.70 and use line 9 on which $711.70 is greater than
($4,485) but less than Column 2 ($6,731).
Column 1 ($621) but less than Column 2 ($828).
3. $4,543.80 - $4,485 (from Column 3, line 8) = $58.80.
3. $711.70 - $621 (from Column 3, line 9) = $90.70.
4. $58.80 x .0778 (from Column 4, line 8) = $4.57.
4. $90.70 x .0808 (from Column 4, line 9) = $7.33.
5. $4.57 + $280.29 (from Column 5, line 8) = $284.86.
5. $7.33 + $42.00 (from Column 5, line 9) = $49.33.
$284.86 x .1675 = $47.71. Withhold this amount.
$49.33 x .1675 = $8.26. Withhold this amount.
Method II Exact Calculation Method
Yonkers
Table II - A Weekly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Subtract
Column 3
amount from
net wages
Subtract
Column 3
At
But less amount from
Leastthan net wages
L
i
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $354
$00.0400
2 354 488
3540.0450
3 488 579
4880.0525
4 579 892
5790.0590
5 892 3,360
8920.0645
6 3,360 4,033
3,3600.0665
7 4,033 4,485
4,0330.0728
8 4,485 6,731
4,4850.0778
9 6,731 8,975
6,7310.0808
10 8,97513,467
8,975 0.0715
11 13,46715,713 13,467 0.0815
12 15,71344,898 15,713 0.0735
13 44,89889,806 44,898 0.0765
14 89,80692,054 89,806 0.8842
15 92,054 . . . . . . . . . .
92,054
0.0962
Column 5
$0
14.17
20.17
25.00
43.42
202.67
247.42
280.29
455.04
636.33
957.50
1,140.54
3,285.67
6,721.13
8,708.75
Multiply the
result by
Column 4
amount
Add the result to
Column 5 amount.
Multiply by 16.75%
(.1675). Withhold
the product
Column 5
$0
28.33
40.33
50.00
86.83
405.33
494.83
560.58
910.08
1,272.67
1,915.00
2,281.08
6,571.33
13,442.25
17,417.50
Table II - E Daily Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
Subtract
Column 3
amount from
net wages
Subtract
Column 3
But less amount from
than net wages
Multiply the
result by
Column 4
amount
Add the result to
Column 5 amount.
Multiply by 16.75%
(.1675). Withhold
the product
L
At
i
n Least
e Column 1
Column 2
Column 3
Column 4
1 $0
$33
$00.0400
2 33
45
330.0450
3 45
53
450.0525
4 53
82
530.0590
5 82
310
820.0645
6 310
372
3100.0665
7 372
414
3720.0728
8 414
621
4140.0778
9 621
828
6210.0808
10 828 1,243
8280.0715
11 1,243 1,450
1,2430.0815
12 1,450 4,144
1,4500.0735
13 4,144 8,290
4,1440.0765
14 8,290 8,497
8,2900.8842
15 8,497 . . . . . . . . . . .
8,497
0.0962
Column 5
$0
13.08
18.62
23.08
40.08
187.08
228.38
258.73
420.04
587.38
883.85
1,052.81
3,032.92
6,204.12
8,038.85
Table II - C Semimonthly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Table II - D Monthly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
L
i
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $327
$00.0400
2 327 450
3270.0450
3 450 535
4500.0525
4 535 823
5350.0590
5 823 3,102
8230.0645
6 3,102 3,723
3,1020.0665
7 3,723 4,140
3,7230.0728
8 4,140 6,213
4,1400.0778
9 6,213 8,285
6,2130.0808
10 8,28512,431
8,285 0.0715
11 12,43114,504 12,431 0.0815
12 14,50441,444 14,504 0.0735
13 41,44482,898 41,444 0.0765
14 82,89884,973 82,898 0.8842
15 84,973 . . . . . . . . . .
84,973
0.0962
NYS-50-T-Y (1/17) Page 19 of 26
L
At
But less
i
than
n Least
e Column 1
Column 2
Column 3
Column 4
1 $0
$708
$00.0400
2 708
975
7080.0450
3 975 1,158
9750.0525
4 1,158 1,783
1,1580.0590
5 1,783 6,721
1,7830.0645
6 6,721 8,067
6,7210.0665
7 8,067 8,971
8,0670.0728
8 8,971 13,463
8,9710.0778
9 13,463 17,950
13,4630.0808
10 17,950 26,933
17,9500.0715
11 26,933 31,425
26,9330.0815
12 31,425 89,796
31,4250.0735
13 89,796 179,613
89,7960.0765
14 179,613 184,108 179,6130.8842
15 184,108 . . . . . . . . . . .
184,108
0.0962
Column 5
$0
6.54
9.31
11.54
20.04
93.54
114.19
129.37
210.02
293.69
441.92
526.40
1,516.46
3,102.06
4,019.42
Table II - B Biweekly Payroll
If the amount of net
wages (after subtracting
deductions and
exemptions) is:
Subtract
Column 3
At
But less amount from
Leastthan net wages
Add the result to
Multiply the Column 5 amount.
result by Multiply by 16.75%
Column 4
(.1675). Withhold
amount
the product
L
At
But less
i
Leastthan
n
e Column 1 Column 2
Column 3
Column 4
1 $0 $163
$00.0400
2 163 225
1630.0450
3 225 267
2250.0525
4 267 412
2670.0590
5 412 1,551
4120.0645
6 1,551 1,862
1,5510.0665
7 1,862 2,070
1,8620.0728
8 2,070 3,107
2,0700.0778
9 3,107 4,142
3,1070.0808
10 4,142 6,215
4,1420.0715
11 6,215 7,252
6,2150.0815
12 7,25220,722
7,252 0.0735
13 20,72241,449 20,722 0.0765
14 41,44942,487 41,449 0.8842
15 42,487 . . . . . . . . . .
42,487
0.0962
Married
If annual wages (after
subtracting deductions
and exemptions) are:
L
i
n
e
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Column 5
$0
1.31
1.86
2.31
4.01
18.71
22.84
25.87
42.00
58.74
88.38
105.28
303.29
620.41
803.88
Annual Tax Rate Schedule
Subtract
Column 3
Add the result to
amount from Multiply the Column 5 amount.
taxable portion
result by
Multiply by 16.75%
At
But less of annualized Column 4 (.1675). The result is
Least
than pay
amount
the annualized tax.
Column 1
Column 2
Column 3
Column 4
Column 5
$0 $8,500
$00.0400
$0
8,500 11,700
8,5000.0450
340.00
11,700 13,900
11,7000.0525
484.00
13,900 21,400
13,9000.0590
600.00
21,400 80,650
21,4000.0645
1,042.00
80,650 96,800
80,6500.0665
4,864.00
96,800 107,650
96,8000.0728
5,938.00
107,650 161,550 107,6500.0778
6,727.00
161,550 215,400 161,5500.0808
10,921.00
215,400 323,200 215,4000.0715
15,272.00
323,200 377,100 323,2000.0815
22,980.00
377,1001,077,550
377,100 0.0735
27,373.00
1,077,550 2,155,350 1,077,550 0.0765
78,856.00
2,155,350 2,209,300 2,155,350 0.8842
161,307.00
2,209,300 . . . . . . . . . . .
2,209,300
0.0962
209,010.00
Page 20 of 26 NYS-50-T-Y (1/17)
Yonkers
SINGLE or MARRIED
Dollar to Dollar Withholding Table for WEEKLY Wages
AFTER Deductions and Exemptions (Net Taxable Wages)
This table may be used, instead of the exact calculation method on pages 16 through 19, for net taxable
weekly wages paid up to $600. Before using this table, use page 14 to find amounts to be subtracted from
gross weekly wages. For wages over $600, use the exact calculation method on pages 16 through 19.
WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$1 2
3
4
5
6
7
8
9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 $0.01 0.01 0.02 0.03 0.03 0.04 0.05 0.05 0.06 0.07 0.07 0.08 0.09 0.09 0.10 0.11 0.11 0.12 0.13 0.13 0.14 0.15 0.15 0.16 0.17 0.17 0.18 0.19 0.19 0.20 0.21 0.21 0.22 0.23 0.23 0.24 0.25 0.25 0.26 0.27 0.27 0.28 0.29 0.29 0.30 0.31 0.31 0.32 0.33 0.34 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 $0.34 0.35 0.36 0.36 0.37 0.38 0.38 0.39 0.40 0.40 0.41 0.42 0.42 0.43 0.44 0.44 0.45 0.46 0.46 0.47 0.48 0.48 0.49 0.50 0.50 0.51 0.52 0.52 0.53 0.54 0.54 0.55 0.56 0.56 0.57 0.58 0.58 0.59 0.60 0.60 0.61 0.62 0.62 0.63 0.64 0.64 0.65 0.66 0.66 0.67 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 $0.68 0.68 0.69 0.70 0.70 0.71 0.72 0.72 0.73 0.74 0.74 0.75 0.76 0.76 0.77 0.78 0.78 0.79 0.80 0.80 0.81 0.82 0.82 0.83 0.84 0.84 0.85 0.86 0.86 0.87 0.88 0.88 0.89 0.90 0.90 0.91 0.92 0.92 0.93 0.94 0.94 0.95 0.96 0.96 0.97 0.98 0.98 0.99 1.00 1.01 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 (continued on next page)
$1.01 1.02 1.03 1.03 1.04 1.05 1.05 1.06 1.07 1.07 1.08 1.09 1.09 1.10 1.11 1.11 1.12 1.13 1.14 1.14 1.15 1.16 1.17 1.17 1.18 1.19 1.20 1.20 1.21 1.22 1.23 1.23 1.24 1.25 1.26 1.27 1.27 1.28 1.29 1.30 1.30 1.31 1.32 1.33 1.33 1.34 1.35 1.36 1.36 1.37 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 $1.38 1.39 1.39 1.40 1.41 1.42 1.42 1.43 1.44 1.45 1.45 1.46 1.47 1.48 1.48 1.49 1.50 1.51 1.51 1.52 1.53 1.54 1.54 1.55 1.56 1.57 1.58 1.59 1.59 1.60 1.61 1.62 1.63 1.64 1.65 1.66 1.66 1.67 1.68 1.69 1.70 1.71 1.72 1.73 1.73 1.74 1.75 1.76 1.77 1.78 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 $1.79
1.80
1.81
1.81
1.82
1.83
1.84
1.85
1.86
1.87
1.88
1.88
1.89
1.90
1.91
1.92
1.93
1.94
1.95
1.96
1.97
1.98
1.99
2.00
2.01
2.02
2.03
2.04
2.05
2.06
2.07
2.08
2.09
2.10
2.11
2.12
2.13
2.14
2.15
2.16
2.17
2.18
2.19
2.20
2.21
2.22
2.23
2.24
2.25
2.26
NYS-50-T-Y (1/17) Page 21 of 26
Yonkers
SINGLE or MARRIED
Dollar to Dollar Withholding Table for WEEKLY Wages
AFTER Deductions and Exemptions (Net Taxable Wages)
(continued from preceding page)
WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 $2.27 2.28 2.29 2.30 2.31 2.32 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56 2.57 2.58 2.59 2.60 2.61 2.62 2.63 2.64 2.65 2.66 2.67 2.68 2.69 2.70 2.71 2.72 2.73 2.74 2.75 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 $2.76 2.77 2.78 2.79 2.80 2.81 2.82 2.83 2.84 2.85 2.86 2.87 2.88 2.89 2.90 2.91 2.92 2.93 2.94 2.95 2.96 2.97 2.98 2.99 3.00 3.01 3.02 3.03 3.04 3.05 3.06 3.07 3.08 3.09 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 $3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 3.37 3.38 3.39 3.40 3.42 3.43 3.44 3.45 3.46 3.47 3.48 3.49 3.50 3.51 3.52 3.53 3.55 3.56 3.57 3.58 3.59 3.60 3.61 3.62 3.63 3.64 3.65 3.66 3.67 3.69 3.70 3.71 3.72 3.73 3.74 3.75 3.76 3.77 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 $3.78 3.79 3.80 3.82 3.83 3.84 3.85 3.86 3.87 3.88 3.89 3.90 3.91 3.92 3.93 3.94 3.96 3.97 3.98 3.99 4.00 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.09 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 $4.32 4.33 4.34 4.36 4.37 4.38 4.39 4.40 4.41 4.42 4.43 4.44 4.45 4.46 4.47 4.49 4.50 4.51 4.52 4.53 4.54 4.55 4.56 4.57 4.58 4.59 4.60 4.61 4.63 4.64 4.65 4.66 4.67 4.68 4.69 4.70 4.71 4.72 4.73 4.74 4.76 4.77 4.78 4.79 4.80 4.81 4.82 4.83 4.84 4.85 WAGES
TAX
AFTER
TO
DED. &
EXEMPT. WITHHOLD
$551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 $4.86
4.87
4.88
4.90
4.91
4.92
4.93
4.94
4.95
4.96
4.97
4.98
4.99
5.00
5.01
5.03
5.04
5.05
5.06
5.07
5.08
5.09
5.10
5.11
5.12
5.13
5.14
5.15
5.17
5.18
5.19
5.20
5.21
5.22
5.23
5.24
5.25
5.26
5.27
5.28
5.30
5.31
5.32
5.33
5.34
5.35
5.36
5.37
5.38
5.39
Page 22 of 26 NYS-50-T-Y (1/17)
Yonkers - Nonresident Earnings Tax
Method VI
Wage Bracket Tables
Select the appropriate table for the payroll period covered.
WEEKLY
Gross pay
At
least
Tax
to be
But less
withheld
than
BIWEEKLY
Gross pay
Tax
At
least
But less
than
to be
withheld
SEMIMONTHLY
Gross pay
Tax
At
least
But less
than
to be
withheld
MONTHLY
Gross pay
At
least
But less
than
Tax
to be
withheld
DAILY
Gross pay
At
least
But less
than
Tax
to be
withheld
$0 $77$0.00 $0 $154$0.00 $0 $167 $0.00 $0 $334 $0.00 $0 $16 $0.00
77 830.10154 1660.20167 175 0.20 334 350 0.4016 27 0.05
83 930.15166 1860.30175 195 0.30 350 390 0.6027 39 0.10
931030.20186 2060.40195 215 0.40 390 430 0.8039 43 0.15
1031130.25206 2260.50215 235 0.50 430 470 1.0043 53 0.20
1131230.30226 2460.60235 255 0.60 470 510 1.2053 63 0.25
1231330.35246 2660.70255 275 0.70 510 550 1.4063 73 0.30
1331430.40266 2860.80275 295 0.80 550 590 1.6073 77 0.35
1431530.45286 3060.90295 315 0.90 590 630 1.8077 89 0.40
1531630.50306 3261.00315 335 1.00 630 670 2.0089 99 0.45
1631730.55326 3461.10335 355 1.10 670 710 2.2099 109 0.50
1731830.60346 3661.20355 375 1.20 710 750 2.40109 116 0.55
1831930.65366 3851.30375 395 1.30 750 790 2.60 For wages of $116 or more,
1932040.80385 3871.50395 415 1.40 790 830 2.80 multiply amount by 0.50%.
2042140.85387 4071.60415 417 1.50 830 834 3.00
2142240.90407 4271.70417 434 1.70 834 867 3.40
2242340.95427 4471.80434 454 1.80 867 907 3.60
2342441.00447 4671.90454 474 1.90 907 947 3.80
2442541.05467 4872.00474 494 2.00 947 987 4.00
2542641.10487 5072.10494 514 2.10 9871,027 4.20
2642741.15507 5272.20514 534 2.20
1,0271,067 4.40
2742841.20527 5472.30534 554 2.30
1,0671,107 4.60
2842941.25547 5672.40554 574 2.40
1,1071,147 4.80
2943041.30567 5872.50574 594 2.50
1,1471,187 5.00
3043141.35587 6072.60594 614 2.60
1,1871,227 5.20
3143241.40607 6272.70614 634 2.70
1,2271,267 5.40
3243341.45627 6472.80634 654 2.80
1,2671,307 5.60
3343441.50647 6672.90654 674 2.90
1,3071,347 5.80
3443541.55667 6873.00674 694 3.00
1,3471,387 6.00
3543641.60687 7073.10694 714 3.10
1,3871,427 6.20
3643741.65707 7273.20714 734 3.20
1,4271,467 6.40
3743851.70727 7473.30734 754 3.30
1,4671,507 6.60
3853951.85747 7673.40754 774 3.40
1,5071,547 6.80
3954051.90767 7703.50774 794 3.50
1,5471,587 7.00
4054151.95770 7893.70794 814 3.60
1,5871,627 7.20
4154252.00789 8093.80814 834 3.70
1,6271,667 7.40
4254352.05809 8293.90834 852 4.00
1,6671,704 8.00
4354452.10829 8494.00852 872 4.10
1,7041,744 8.20
4454552.15849 8694.10872 892 4.20
1,7441,784 8.40
4554652.20869 8894.20892 912 4.30
1,7841,824 8.60
4654752.25889 9094.30912 932 4.40
1,8241,864 8.80
4754852.30909 9294.40932 952 4.50
1,8641,904 9.00
4854952.35929 9494.50952 972 4.60
1,9041,944 9.20
4955052.40949 9694.60972 992 4.70
1,9441,984 9.40
5055152.45969 9894.709921,012 4.80
1,9842,024 9.60
5155252.509891,0094.80
1,0121,032 4.90
2,0242,064 9.80
525 535 2.551,009 1,029 4.901,032 1,052 5.00 2,064 2,104 10.00
535 545 2.601,029 1,049 5.001,052 1,072 5.10 2,104 2,144 10.20
545 555 2.651,049 1,069 5.101,072 1,092 5.20 2,144 2,184 10.40
555 565 2.701,069 1,089 5.201,092 1,112 5.30 2,184 2,224 10.60
5655752.75
1,0891,1095.30
1,1121,132 5.40
2,2242,26410.80
575 577 2.801,109 1,129 5.401,132 1,152 5.50 2,264 2,304 11.00
1,129
1,149 5.501,152 1,172 5.60 2,304 2,344 11.20
For wages of $577 or more,
1,149
1,154 5.601,172 1,192 5.70 2,344 2,384 11.40
multiply amount by 0.50%.
1,192
1,212 5.80 2,384 2,424 11.60
For wages of $1,154 or more,
1,212
1,232 5.90 2,424 2,464 11.80
multiply amount by 0.50%.
1,232 1,251 6.00 2,464 2,501 12.00
For wages of $1,251 or more,
multiply amount by 0.50%.
For wages of $2,501 or more,
multiply amount by 0.50%.
NYS-50-T-Y (1/17) Page 23 of 26
Yonkers - Nonresident Earnings Tax
Method VII - Exact Calculation Method
This method is for employees residing outside Yonkers who earn wages in Yonkers paid by an employer maintaining an office or transacting
business within New York State.
This method applies the tax rate of 0.50% (.0050) to the wages remaining after the allowed exclusion is subtracted. It includes a provision for
no withholding if wages are less than an indicated amount of wages. Table II - A Weekly Payroll
If wages are:
Line At
But less
number least
than
Column 1 Column 2
Table II - D Monthly Payroll
If wages are:
Line At
But less
number least
than
Column 1 Column 2
The
exemption
amount is
Column 3
The
exemption
amount is
Column 3
1
No tax withheld
$0$77
1
No tax withheld
$0$333
2
77192
$58
2
333 833
$250
3
192 385
38
3
8331,667
167
4
385 577
19
4
1,667 2,500
83
5
577.................... 0
5
2,500.................... 0
Table II - B Biweekly Payroll
If wages are:
Line At
But less
number least
than
Column 1 Column 2
Table II - E Daily Payroll
If wages are:
Line At
But less
number least
than
Column 1 Column 2
The
exemption
amount is
Column 3
The
exemption
amount is
Column 3
1
No tax withheld
$0$154
1
No tax withheld
$0$15
2
154 385
$115
2
15 38
$12
3
385 769
77
3
38 77
8
77115
4
115.................... 0
4
7691,154
38
4
5
1,154.................... 0
5
Table II - C Semimonthly Payroll
If wages are:
Line At
But less
number least
than
Column 1 Column 2
The
exemption
amount is
Column 3
1
No tax withheld
$0$167
2
167 417
$125
3
417 833
83
4
8331,250
42
5
1,250.................... 0
Steps for computing the amount of nonresident
earnings tax to be withheld:
Step 1 – Find the proper table in the Table II series above,
according to the payroll period. Find the line on which the
amount of gross wages is equal to at least Column 1 and less
than Column 2.
If the wages are found on line 1, there is no withholding (no
further steps are needed).
Step 2 – Subtract the Column 3 exemption amount on the line
found in Step 1 from the gross wages.
Step 3 – Multiply the result of Step 2 by 0.50% (.0050). The
product is the amount of tax to withhold each pay period.
Example 1:
Example 2:
Example 3:
Weekly payroll, $75 gross wages
Weekly payroll, $200 gross wages
Semimonthly payroll, $400 gross wages
Step 1 Use Table II - A for weekly
payroll. Wages of $75 are
found on line 1, since $75 is at
least $0 and less than $77. No
tax is to be withheld from these
wages.
Step 1
Use Table II - A for weekly payroll. Use line 3 ($200 is at
least $192 and less than $385).
Step 1
Use Table II - C for semimonthly payroll. Use line 2 ($400 is at least $167 and less than $417).
Step 2
$200 - $38 (exemption) = $162
Step 2
$400 - $125 (exemption) = $275
Step 3
$162 x .0050 = $0.81
Step 3
$275 x .0050 = $1.38
Page 24 of 26 NYS-50-T-Y (1/17)
Yonkers - Nonresident Earnings Tax
Method VIII - Annualized Tax Method
This method is for employees residing outside Yonkers who earn wages in Yonkers paid by an employer maintaining an office or
transacting business within New York State.
This method annualizes the pay for a given payroll period, computes the tax liability for the year, and divides the annual tax by the number
of payroll periods for the tax to be withheld. This is the recommended method when the pay is steady, with little or no fluctuation, because
a single computation for an employee may suffice for the year.
Table P Annual Factors
Daily
260
Weekly
52
Biweekly
26
Semimonthly
24
Monthly
12
Annual Tax Rate Schedule
Steps for computing the amount of nonresident
earnings tax to be withheld:
The Yonkers nonresident earnings tax rate is .50%
Withholding is not required for annualized pay that
is less than $4,000.
If annualized pay is:
But not
over
Line Over
number Column 1 Column 2
1
$0$3,999.99
The
annualized
exclusion is
Column 3
No tax
withheld
2
3,999.99
3
10,000 20,000
2,000
4
20,000 30,000
1,000
5
30,000....................0
10,000
$3,000
Step 1
Multiply gross wages for the payroll period by the number
of payroll periods in the year, as found in Table P above.
This is the amount of annualized pay.
Step 2
Find the line in the Annual Tax Rate Schedule (at left)
on which the annualized pay is more than the amount in
Column 1 but not more than the amount in Column 2.
If the annualized pay is found on line 1 (i.e., it is over $0
but not over $3,999.99), there is no withholding required
(and no further steps are needed).
Step 3
Subtract the exemption amount found in Column 3 on
the line found in Step 2 from the annualized pay found in
step 1.
Step 4
Multiply the result from Step 3 by the tax rate, which is
.50% (.0050).
Step 5
Divide the result from Step 4 by the number of payroll
periods, which is the same number found in Table P and
used in Step 1.
Example 1:
Example 2:
Example 3:
Weekly payroll, $75 gross wages
Weekly payroll, $200 gross wages
Semimonthly payroll, $400 gross wages
Step 1 The annual factor for weekly
wages found in Table P is 52.
$75 X 52 = $3,900
Step 1 The annual factor for weekly Step 1 The annual factor for semimonthly
wages found in Table P is 52.
wages found in Table P is 24.
$200 X 52 = $10,400
$400 X 24 = $9,600
Step 2 $3,900 is found on line 1
since it is over $0 but not over
$3,999.99. No tax is to be
withheld.
Step 2 $10,400 is found on line 3 Step 2 $9,600 is found on line 2 since it is
since it is over $10,000 but not over $3,999.99 but not over $10,000.
over $20,000.
Step 3 $10,400 - $2,000 = $8,400
Step 4 $8,400 X .0050 = $42.00
Step 5 $42/52 = $.81 Withhold this amount
Step 3 $9,600 - $3,000 = $6,600
Step 4 $6,600 X .0050 = $33.00
Step 5 $33.00/24 = $1.38 Withhold this amount
NYS-50-T-Y (1/17) Page 25 of 26
Yonkers
Conversion of Tables
These instructions explain how to convert a table or method
for the more common payroll periods in this booklet to use
for other payroll periods.
A. General rule
1. Determine the factor that will convert the payroll in
question to a more common payroll period for which
tables are available (i.e., quarterly is 3 times the
monthly, 28-day is 2 times the biweekly, etc.).
2. Using this factor, convert the payroll to the equivalent for the more common period (quarterly ÷ 3 = monthly, etc.).
3. Apply the table or method for the more common period
to the derived equivalent wages, and get the amount to
be withheld for the more common period.
4. Convert the amount that would be withheld for the more
common period by the factor found in Step 1 above.
This is the amount to be withheld for the payroll period in question.
B. Using the Monthly table for Quarterly payrolls
1. Quarterly (3 months) ÷ monthly (1 month) = factor of 3.
2. Divide the quarterly wages by 3 to get a monthly
equivalent.
3. Refer to the monthly withholding table, using the
monthly equivalent wages, and get the amount that
would be withheld monthly, under the appropriate
exemption column.
4. Multiply the monthly withholding amount by 3 to get the
quarterly equivalent. This is the amount to be withheld.
Example 1: Yonkers - Resident Tax
Quarterly wages of $6,750, married with 2 exemptions:
(1) Factor = 3
(2) $6,750 ÷ 3 = $2,250
(3) Refer to Yonkers Resident Monthly Married Table (page 11).
Withholding tax on $2,250 wages, 2 exemptions = $11.05.
(4) $11.05 x 3 = $33.15
Example 2: Yonkers - Nonresident Earnings Tax
Quarterly wages of $6,750:
(1) Factor = 3
(2) $6,750 ÷ 3 = $2,250
(3) Refer to Yonkers Nonresident table, Monthly column
(page 22). Withholding tax on $2,250 wages = $10.80.
(4) $10.80 x 3 = $32.40
C. Using the Monthly table for 10-day payroll
1. The monthly is 3 times the 10-day payroll.
2. Multiply the 10-day payroll by 3 to get a monthly
equivalent.
3. Refer to the monthly table, using monthly equivalent
wages and get the amount that would be withheld
monthly, under the appropriate exemption column.
4. Divide the monthly amount to be withheld by 3 to get
the 10-day equivalent of the amount to be withheld.
D. Salaries paid on a 10-month basis:
Converting salaries to a 12-month basis
in order to use the Monthly table (or
Semimonthly, etc.)
1. Divide the annual wages by 12 to arrive at the
equivalent monthly wages (if payments are made
semimonthly instead of monthly, divide by 24).
2. Refer to the monthly table, using the derived equivalent
monthly wages from Step 1 above, and obtain the
amount that would be withheld monthly 12 times per
year, under the appropriate exemption column. (If
payments are made semimonthly, use that table.)
3. Multiply the amount that would be withheld 12 (or 24)
times a year found in Step 2 above by 1.2 (12/10 or
6/5), to allow for the fact that withholding will occur
in only 10 of the 12 months. This is the amount to
be withheld from each of the 10 monthly payments
or, if payments are semimonthly, from each of the 20
semimonthly payments.
NYS-50-T-Y
(1/17)