New York Form IT-2104-P, officially called the Annuitant’s Request for Income Tax Withholding, is a form provided by the New York State Department of Taxation and Finance. It allows individuals receiving annuity or pension payments to voluntarily request that income tax be withheld from each payment. The form covers three types of personal income tax withholding: New York State income tax, New York City income tax, and the Yonkers income tax surcharge. Individuals who receive qualifying annuity or pension payments that must be included in their New York State adjusted gross income can use this form to arrange tax withholding. New York City and Yonkers residents may also request withholding for their respective local income taxes. The form helps recipients set aside money for their tax obligations throughout the year instead of having to pay the entire amount later. It collects the annuitant’s personal identification details, mailing address, Social Security number, annuity contract identification number, and the amount of tax they want withheld from each payment. The requested withholding is voluntary, but certain minimum and payment protection requirements apply. The annuity or pension must be payable over a period longer than one year, the requested withholding must be at least $5 per month, and the total withholding must not reduce the annuity or pension payment below $10. Once submitted, the request remains effective until the recipient asks the payer in writing to terminate it. Completing the form accurately helps ensure that the correct amount of New York State or applicable local income tax is withheld from each payment.
How To File Form IT-2104-P
Form IT-2104-P is submitted directly to the company, financial institution, pension administrator, or other payer responsible for issuing the annuity or pension payments. It is not submitted directly to the New York State Department of Taxation and Finance as an individual income tax return.
The form allows you to request voluntary withholding from each qualifying payment. You must enter the requested withholding amounts in whole dollars and provide the required personal and annuity identification information.
Where To Submit Form IT-2104-P
Send the completed and signed form to the payer of your annuity or pension.
The payer is responsible for processing your withholding request and deducting the requested amounts from your payments.
Do not send the form to the New York State Department of Taxation and Finance unless the payer specifically instructs you to do so.
Information To Prepare Before Completing The Form
Gather the following information before filling out the form:
- Your full legal name.
- Your Social Security number.
- Your permanent mailing address.
- Your apartment number, if applicable.
- Your city, state, and ZIP code.
- Your annuity contract claim number or identification number.
- The amount of New York State income tax you want withheld from each payment.
- The amount of New York City income tax you want withheld, if you are a New York City resident.
- The amount of Yonkers income tax surcharge you want withheld, if you are a Yonkers resident.
Important Withholding Requirements
Before choosing your withholding amounts, understand these requirements:
- Your annuity or pension must be payable over a period longer than one year.
- You must request withholding of at least $5 per month.
- Your total requested withholding should not reduce your annuity or pension payment to less than $10.
- The withholding amounts must be entered in whole dollars.
- The amounts entered on the form apply to each annuity or pension payment.
- Your withholding request remains effective until you ask the payer in writing to terminate it.
You may also make quarterly estimated income tax payments in addition to, or instead of, requesting withholding. For this option, refer to the instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals.
How To Complete Form IT-2104-P
Form IT-2104-P contains personal identification fields, three withholding amount entries, and a signature section.
Follow the instructions below to complete each field correctly.
Part 1: Annuitant Personal Information
This section identifies the individual receiving annuity or pension payments. Print or type your information clearly.
First Name And Middle Initial
Enter your legal first name and middle initial. Use the same personal information associated with your Social Security records.
Last Name
Enter your complete legal last name.
Your Social Security Number
Enter your nine-digit Social Security number. Check the number carefully to avoid identification errors when the payer processes your withholding request.
Permanent Mailing Address
Enter your complete permanent mailing address. Include the street number and street name or your post office box number.
Apartment Number
If you live in an apartment or other unit-based property, enter your apartment or unit number. If this does not apply, leave the field blank.
Annuity Contract Claim Or Identification Number
Enter the claim number or identification number associated with your annuity or pension contract.
You can generally find this information in your annuity or pension account documents or payment statements. Use the identification number associated with the payments for which you are requesting withholding.
City, Village, Or Post Office
Enter the name of the city, village, or post office associated with your permanent mailing address.
State
Enter the two-letter postal abbreviation for your state.
ZIP Code
Enter the ZIP code associated with your mailing address. Make sure it matches the address information provided above.
Part 2: Income Tax Withholding Amounts
This section allows you to choose how much income tax you want deducted from each annuity or pension payment.
All amounts must be entered in whole dollars. The form provides three separate lines for state and applicable local income tax withholding.
Line 1: New York State Income Tax
Enter the whole-dollar amount of New York State personal income tax you want withheld from each annuity or pension payment.
This withholding applies to New York State income tax. Choose an amount that meets the minimum withholding requirement and does not reduce your payment below the required $10 minimum.
Line 2: New York City Income Tax
Enter the whole-dollar amount of New York City personal income tax you want withheld from each annuity or pension payment.
This option is specifically for individuals who are residents of New York City. If you do not live in New York City, this withholding category does not apply to you.
Line 3: Yonkers Income Tax Surcharge
Enter the whole-dollar amount of the Yonkers income tax surcharge you want withheld from each annuity or pension payment.
This option is specifically for Yonkers residents. If you are not a Yonkers resident, this withholding category does not apply to you.
Understanding The Withholding Amounts
The amounts entered on lines 1, 2, and 3 represent the withholding requested from each payment, not an annual tax amount.
For example, if you receive a monthly annuity payment, the amounts you request will be deducted from that monthly payment.
Remember these two important restrictions:
- The withholding request must be for at least $5 per month.
- Your total requested withholding should not reduce your annuity or pension payment to less than $10.
Consider the amount of your annuity or pension payment before selecting your withholding amounts.
Part 3: Voluntary Withholding Declaration
This section confirms that you are requesting voluntary income tax withholding from your annuity or pension payments.
Voluntary Income Tax Withholding Request
The form includes a declaration confirming that you are requesting voluntary income tax withholding under New York Tax Law § 671(b).
Review the declaration before signing. Your signature confirms that you are requesting the payer to deduct the specified income tax amounts from your payments.
Signature Of Annuitant
Sign your name in the designated space. The signature must belong to the individual receiving the annuity or pension payments.
Date
Enter the date you sign the form. Make sure the date is accurate and corresponds to your signature.
What Happens After You Submit Form IT-2104-P?
After you submit the completed form to your annuity or pension payer, the withholding request remains in effect until you ask the payer in writing to terminate it.
The payer uses the information you provided to withhold the requested income tax amounts from your payments.
Duration Of The Withholding Request
Your voluntary withholding election does not automatically expire at the end of the calendar year.
It remains effective until you provide the payer with a written request to stop the withholding.
If you want to change or discontinue your withholding arrangement, contact your payer and follow its procedures for submitting the required written request.
Annual Statement Of Income Tax Withheld
After the end of the calendar year, your payer will provide federal Form 1099-R.
Form 1099-R is titled Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
This statement reports:
- The gross distribution amount of your annuity or pension payments.
- The total personal income tax deducted and withheld by your payer during the calendar year.
Keep this statement with your tax records because it provides information about your retirement or annuity income and the income tax already withheld.
Payer Responsibilities
The payer is responsible for handling the withholding amounts collected from annuity or pension payments.
The payer must report and pay the New York State, New York City, and Yonkers personal income taxes withheld from those payments.
The payer should keep the withholding certificate with its records.
For additional information about payer reporting and payment responsibilities, the form refers to the following instructions:
Form NYS-1: Return Of Tax Withheld
The payer can refer to the instructions for Form NYS-1 for information about reporting and paying the applicable taxes withheld.
Form NYS-45: Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return
The payer can also refer to the instructions for Form NYS-45 for information about quarterly withholding, wage reporting, and unemployment insurance reporting requirements.
Estimated Income Tax Payments Instead Of Withholding
Voluntary withholding is not the only way to pay your New York income tax during the year.
You may choose to make quarterly estimated income tax payments instead of withholding. You may also make estimated payments in addition to the amounts withheld from your annuity or pension payments.
For additional information about estimated tax payments, refer to Form IT-2105, Estimated Tax Payment Voucher for Individuals.
Privacy Notification
The New York State Department of Taxation and Finance provides a privacy notification explaining how personal information is handled.
For more information about privacy practices, visit the New York State Department of Taxation and Finance website at www.tax.ny.gov or review Publication 54, Privacy Notification.
Need Help Completing Form IT-2104-P?
If you need assistance understanding or completing the form, you can contact the New York State Department of Taxation and Finance.
Telephone Number: 518-457-5181
You can use this number for help with questions about completing the form.
Final Review Before Filing
Before sending Form IT-2104-P to your annuity or pension payer, review the following checklist to make sure the form is complete and accurate.
Personal Information
- Enter your correct first name and middle initial.
- Provide your complete legal last name.
- Verify that your Social Security number is accurate.
- Enter your permanent mailing address.
- Include your apartment number, if applicable.
- Provide the correct annuity contract claim or identification number.
- Check your city, state, and ZIP code.
Income Tax Withholding
- Enter the requested New York State income tax withholding amount on line 1.
- Complete line 2 only if you are a New York City resident and want New York City income tax withheld.
- Complete line 3 only if you are a Yonkers resident and want the Yonkers income tax surcharge withheld.
- Enter all withholding amounts in whole dollars.
- Confirm that your requested withholding meets the minimum requirement of $5 per month.
- Make sure the total withholding does not reduce your annuity or pension payment below $10.
- Confirm that the requested amounts are appropriate for each annuity or pension payment.
Signature And Submission
- Review the voluntary withholding declaration.
- Sign the form in the designated signature field.
- Enter the correct signature date.
- Check that all required information is complete and readable.
- Submit the signed form directly to your annuity or pension payer.
- Keep a copy of the completed form for your personal records.
After Submission
- Check with your payer to confirm that the withholding request has been processed.
- Review your annuity or pension payments to verify the requested deductions.
- Keep your annual Form 1099-R with your tax records.
- Remember that withholding continues until you request termination in writing.
- Consider whether quarterly estimated income tax payments are also necessary.
Completing Form IT-2104-P correctly allows you to request voluntary New York State and applicable local income tax withholding directly from your annuity or pension payments. Review the withholding requirements carefully, provide accurate personal information, and submit the signed form to your payer.