Annuitant’s Request for Income Tax Withholding - IT-2104-P - 12/24

Sep 19, 2026

Form IT-2104-P (12/24) enables an annuitant or pension recipient to voluntarily request New York State income tax withholding from each annuity or pension payment. It also allows eligible New York City and Yonkers residents to request corresponding city income tax withholding. The instructions specify qualification, minimum withholding request rules, submission to the payer, continuation until written termination, and the payer’s year-end statement via federal Form 1099-R.

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CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Payee

Who may submit

Requirements

Where and how to submit

Duration of withholding request

Statement of income tax withheld

Payer

Privacy notification

Department of Taxation and Finance Annuitant’s Request for Income Tax Withholding New York State • New York City • Yonkers IT-2104-P (12/24) | Print or type | First name and middle initial Last name | | Your Social Security number | | | | --- | --- | --- | --- | --- | --- | | | Permanent mailing address (number and street or PO Box) Apartment number | | Annuity contract claim or
identification number | | | | | City, village, or post office State ZIP code | | | | | | Enter the whole dollar amount to be withheld from each annuity or pension payment: | | 1 New York State income tax ..................................................................
2 New York City income tax (if a New York City resident) .............................
3 Yonkers income tax surcharge (if a Yonkers resident) .............................. | 1 | | | | | | | 2 | | | | | | | 3 | | | | I request voluntary income tax withholding from my annuity or pension payments as authorized by Tax Law § 671(b) . | | | | | | | Signature of annuitant | | | | Date | | For more information, see the instructions on page 2. Page 2 of 2 IT-2104-P (12/24) Instructions Payee Who may submit If you receive an annuity or pension payment that you are required to include in your New York State adjusted gross income, you may use this form to voluntarily have New York State personal income tax withheld from each payment. If you are a New York City or Yonkers resident, you may also choose to have that city’s personal income tax withheld. Requirements The annuity or pension must be payable over a period longer than one year. If you submit this form, you must request an amount that is at least $5 per month. You should not request a total amount of withholding that would reduce your annuity or pension payment to less than $10 . Where and how to submit Submit this form to the payer of your annuity or pension. On the front of the form, enter (in whole dollars) the amount of New York State (and, if applicable, New York City or Yonkers) income tax that you want withheld from each annuity or pension payment. If you choose, you may make quarterly payments of estimated income tax in addition to, or instead of, withholding. For more information, see the instructions for Form IT‑2105, Estimated Tax Payment Voucher for Individuals. If you need help completing this form, call 518‑457‑5181. Duration of withholding request Your request for voluntary withholding will remain in effect until you ask your payer in writing to terminate it. Statement of income tax withheld After the end of the year, your payer will give you federal Form 1099‑R, Distributions From Pensions, Annuities, Retirement or Profit‑Sharing Plans, IRAs, Insurance Contracts, etc., showing the gross distribution amount of annuity or pension payments and the total amount your payer deducted and withheld as personal income tax during the calendar year. Payer Keep this certificate with your records. You must report and pay the New York State, New York City, and Yonkers personal income taxes that you withheld from annuity or pension payments. For payer responsibilities, see: • instructions for Form NYS‑1, Return of Tax Withheld • instructions for Form NYS‑45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Privacy notification [See our website at](See our website at www.tax.ny.gov or Publication)[ www.tax.ny.gov](See our website at www.tax.ny.gov or Publication)[ or Publication](See our website at www.tax.ny.gov or Publication) 54, Privacy Notification.

FAQs

Who can submit the IT-2104-P form?

Individuals receiving an annuity or pension payment required in New York State adjusted gross income may submit the form to request voluntary withholding. New York City or Yonkers residents may also request city or Yonkers withholding.

What are the requirements for requesting withholding?

The annuity or pension must be payable over a period longer than one year. The requested withholding amount must be at least $5 per month and should not reduce the payment to less than $10.

How does the withholding request work after submission?

The request remains in effect until the annuitant asks the payer in writing to terminate it. After year-end, the payer provides federal Form 1099-R showing gross distributions and the total personal income tax withheld.

Sep 19, 2026

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