New York State Income Tax Withholding
Reference Number: NFC-26-1772477134
Published: March 5, 2026
Effective: Pay Period 02, 2026
Summary
The Married and Single/Head of Household tax tables for the State of New York have changed. No action is required on the part of the employee or the personnel office.
Tax Formula
|
State Abbreviation: |
NY |
|---|---|
|
State Tax Withholding Code: |
36 |
|
Acceptable Exemption Form: |
IT-2104 |
|
Basis for Withholding: |
State or Federal Exemptions (see the Additional Information section). |
|
Acceptable Exemption Data: |
S/M, Number of Exemptions |
|
TSP Deferred: |
Yes |
|
Special Coding: |
None |
|
Additional Information: |
Employees who have not previously submitted a Form IT-2104 and have submitted a 2020 or later Federal Form W-4, will default to Single and zero (S00). Employees who have not previously submitted a Form IT-2104 and have not submitted a 2020 or later Federal Form W-4, will default to the prior to 2020 Federal Form W-4 submission. |
Withholding Formula (Effective Pay Period 02, 2026)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account — health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the annual wages.
- Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages:
|
Single/Head of Household |
Married |
|---|---|
|
$7,400 |
$7,950 |
- Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5 to obtain the taxable income:
Multiply the number of Allowances by $1,000.
- Apply the taxable income computed in step 6 to the following tables to determine the annual New York tax withholding:
Single or Head of Household Tax Withholding Table
|
If the Amount of Taxable Income Is Over: |
The Amount of Tax Withholding Should Be: |
|---|---|
|
$0 but not over $8,500 |
$0.00 plus 3.9% over $0 |
|
$8,500 but not over $11,700 |
$332 plus 4.40% of excess over $8,500 |
|
$11,700 but not over $13,900 |
$472 plus 5.15% of excess over $11,700 |
|
$13,900 but not over $80,650 |
$586 plus 5.40% of excess over $13,900 |
|
$80,650 but not over $96,800 |
$4,190 plus 5.90% of excess over $80,650 |
|
$96,800 but not over $107,650 |
$5,143 plus 7.03% of excess over $96,800 |
|
$107,650 but not over $157,650 |
$5,906 plus 7.53% of excess over $107,650 |
|
$157,650 but not over $215,400 |
$9,673 plus 6.40% of excess over $157,650 |
|
$215,400 but not over $265,400 |
$13,369 plus 11.44% of excess over $215,400 |
|
$265,400 but not over $1,077,549.99 |
$19,091 plus 7.35% of excess over $265,400 |
|
$1,077,549.99 but not over $4,999,999.99 |
*10.45% |
|
$4,999,999.99 but not over $24,999,999.99 |
*11.10% |
|
$24,999,999.99 and over |
*11.70% |
*If the employee's earned income falls into any of these brackets, then all earned income is taxed at the percentage shown for that bracket, as these are flat-tax rate brackets.
Married Tax Withholding Table
|
If the Amount of Taxable Income Is Over: |
The Amount of Tax Withholding Should Be: |
|---|---|
|
$0 but not over $8,500 |
$0.00 plus 3.9% over $0 |
|
$8,500 but not over $11,700 |
$332 plus 4.40% of excess over $8,500 |
|
$11,700 but not over $13,900 |
$472 plus 5.15% of excess over $11,700 |
|
$13,900 but not over $80,650 |
$586 plus 5.40% of excess over $13,900 |
|
$80,650 but not over $96,800 |
$4,190 plus 5.90% of excess over $80,650 |
|
$96,800 but not over $107,650 |
$5,143 plus 6.57% of excess over $96,800 |
|
$107,650 but not over $157,650 |
$5,855 plus 7.07% of excess over $107,650 |
|
$157,650 but not over $211,550 |
$9,388 plus 8.01% of excess over $157,650 |
|
$211,550 but not over $323,200 |
$13,708 plus 6.40% of excess over $211,550 |
|
$323,200 but not over $373,200 |
$20,854 plus 13.49% of excess over $323,200 |
|
$373,200 but not over $1,077,550 |
$27,600 plus 7.35% of excess over $373,200 |
|
$1,077,550 but not over $2,155,349.99 |
$79,369 plus 7.65% of excess over $1,077,550 |
|
$2,155,349.99 but not over $4,999,999.99 |
*10.45% |
|
$4,999,999.99 but not over $24,999,999.99 |
*11.10% |
|
$24,999,999.99 and over |
*11.70% |
*If the employee's earned income falls into any of these brackets, then all earned income is taxed at the percentage shown for that bracket, as these are flat-tax rate brackets.
- Divide the annual New York State tax withholding calculated in step 7 by the number of pay dates in the tax year to obtain the biweekly New York State tax withholding.
Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library section to launch the tax map. Select the desired state from the map provided for the formula.
Previous Tax Bulletin
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.