How many allowances should I claim in New York?
On New York's IT-2104, single filers and married couples with no dependents usually claim 0, plus one for each dependent. Each allowance takes $1,000 a year off the wages New York withholding is figured on. On a $60,000 salary paid every two weeks, one allowance more than that raises each paycheck by about $2.08. Claiming fewer means more withheld now and a bigger refund later.
How to count your allowances on the IT-2104
New York allowances don't count you or your spouse. A single worker with one job and no dependents enters 0. The worksheet adds 1 for each dependent, 2 if you are head of household with one job, and more for certain credits such as child care or the earned income credit. Each allowance takes $1,000 a year off the wages withholding is figured on.
Line 1 covers New York State and Yonkers, and line 2 is a separate count for New York City if you live there. To claim exempt you use a different form, the IT-2104-E.
New York withholding by number of allowances
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Allowances | New York tax withheld | Take-home pay |
|---|---|---|
| 0 | $102.92 | $1,823.99 |
| 1 | $100.84 | $1,826.07 |
| 2 | $98.76 | $1,828.15 |
| 3 | $96.68 | $1,830.22 |
| 4 | $94.61 | $1,832.30 |
| 5 | $92.53 | $1,834.38 |
Married couple on one $100,000 income, paid every two weeks:
| Allowances | New York tax withheld | Take-home pay |
|---|---|---|
| 0 | $187.02 | $3,054.01 |
| 1 | $184.75 | $3,056.28 |
| 2 | $182.48 | $3,058.55 |
| 3 | $180.22 | $3,060.82 |
| 4 | $177.95 | $3,063.09 |
| 5 | $175.68 | $3,065.36 |
Should you claim more or fewer?
Allowances only change how much is withheld during the year. Your actual New York tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and New York forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the New York paycheck calculator and set the allowances under the state form step.
More New York withholding questions
What is the additional withholding amount per pay period on the IT-2104?
The additional withholding amount per pay period is an extra dollar amount you ask your employer to take out of each paycheck, on top of what your allowances already give. The IT-2104 has separate lines for a New York State amount, a New York City amount and a Yonkers amount, each stated per pay period. A single filer earning $60,000 and paid every two weeks has $102.92 of New York tax withheld. Asking for $25 more per pay period makes it $127.92 and drops take-home from $1,823.99 to $1,798.99. An extra $25 a check is $650 over 26 pay periods, and any part you did not owe comes back as a refund on the state return. Use a dollar amount when allowances cannot get you close, such as a second job or a spouse's income, since one allowance is only about $2.08 a check at $60,000.
Sources
NYS Department of Taxation and Finance, Form IT-2104 and NYS Department of Taxation and Finance, IT-2104 instructions. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.