NEW YORK: Income Tax: 14-Day Rule for Nonresident Employee Withholding Discussed

Abstract

In TSB-M-12(5)1, the New York Department of Taxation and Finance has issued a personal income tax memorandum explaining the department's existing policy concerning employer withholding on wages paid to certain nonresident employees whose primary work location is outside New York and who are expected to work 14 days or fewer in New York during the calendar year.