Yes, the following conditions exempt New York employees from withholding tax:
- Employees must be under age 18, or over age 65, or full-time students under age 25 and
- Not have incurred any New York income tax liability for the previous year; and
- Do not expect to have a New York income tax liability for the current year.
If employees meet the above criteria, employers must file an IT-2104-E Certificate of Exemption from Withholding form with the Department of Taxation and Finance.