New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 171
Department of Taxation and Finance
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Source version current through Feb 15, 2026
All 12 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 171.1 - Requirement of withholding New York State personal income tax from wages
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20 NYCRR 171.2 - Definition of employer
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20 NYCRR 171.3 - Definition of wages
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20 NYCRR 171.4 - Determining New York State personal income tax to be withheld
Related State Register notice: Adopted rule TAF-41-21-00003-A. Published Dec 29, 2021. Notice effective date: Dec 29, 2021.
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- Related Register notice
- TAF-41-21-00003-A · Adopted rule
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- Dec 29, 2021
- Related notice effective date
- Dec 29, 2021
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20 NYCRR 171.5 - Determining New York State personal income tax to be withheld on wages paid to resident of New York State
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20 NYCRR 171.6 - Determining New York State personal income tax to be withheld on wages paid to nonresident of New York State
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20 NYCRR 171.7 - Voluntary New York State personal income tax withholding agreements
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20 NYCRR 171.8 - Exemption from withholding of New York State personal income tax for certain employees incurring no New York State personal income tax liability
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20 NYCRR 171.9 - Extension of withholding of New York State personal income tax to supplemental unemployment compensation benefits
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20 NYCRR 171.10 - Extension of withholding of New York State personal income tax to annuity payments if requested by payee
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20 NYCRR 171.11 - Extension of withholding of New York State personal income tax to certain gambling winnings
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20 NYCRR 171.12 - Cross-references
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