How many allowances should I claim on the New York IT-2104?
Unlike most state forms, the IT-2104 doesn't give you an allowance for yourself or your spouse. A single person with no children usually claims 0. You add allowances for dependents, some credits and head of household status. Each allowance lowers New York State withholding by about $2.08 a paycheck on $60,000 paid every two weeks.
The worksheet
- Line 6: the number of dependents you'll claim on your New York return — not yourself, and not your spouse.
- Line 10: 3 for each child and dependent care credit you expect.
- Line 11: 3 for each earned income credit.
- Line 15: 2 if you'll file as head of household and have only one job.
- Line 18: allowances for itemized deductions, from Part 2.
- Line 19: add lines 6 through 18 — that's line 1 of the IT-2104.
The form has other lines for further credits; the ones above are the common cases. New York City and Yonkers residents also fill in line 2 for the city.
Examples
| You | Line 1 (about) |
|---|---|
| Single, no children | 0 |
| Single parent (head of household, one job), one child | 3 |
| Married, two children, higher earner claims all | 2 |
| Married, two children, getting the child care credit | 5 |
Examples use only the lines above; your worksheet may add more for other credits.
What each allowance does to your paycheck
| Line 1 allowances | State tax withheld every 2 weeks |
|---|---|
| 0 | $102.90 |
| 1 | $100.82 |
| 2 | $98.74 |
| 3 | $96.66 |
| 4 | $94.58 |
$60,000 salary, single status, paid every two weeks, outside New York City and Yonkers. With no IT-2104, your employer may use zero allowances.
Two earners
The form's advice: if the higher-earning spouse claims all the allowances you're entitled to and the lower earner claims zero, withholding matches your combined tax better.
Try your numbers in the New York paycheck calculator, or the New York City paycheck calculator.
Sources
- NYS Department of Taxation and Finance — NYS-50-T-NYS, New York State Withholding Tax Tables and Methods (1/26) — effective January 1, 2026; Table A/B/C deduction and exemption allowances; Method II tables and worked examples; Method III top rates; supplemental rate 11.70%
- NYS Department of Taxation and Finance — Form IT-2104 (2026) — status boxes; separate allowances for State/Yonkers (line 1) and NYC (line 2)
- NYS Department of Taxation and Finance — IT-2104-I instructions (2026) — worksheet: line 6 dependents (not yourself or spouse); 3 per child and dependent care credit and per earned income credit; 2 for head of household with one job; itemized deductions via Part 2; line 19 total → line 1; higher-earning spouse claims all allowances (checked 2026-09-27); no IT-2104 with a 2020-or-later W-4: employer may use zero allowances; head of household marks the Single box
Questions
How many allowances should I claim on my IT-2104?
Usually 0 if you're single with no dependents — the IT-2104 doesn't count yourself. Add dependents, 3 per child care or earned income credit, and 2 for head of household with one job.
Should I claim 0 or 1 on the NY IT-2104?
0 if you're single with no dependents. Each allowance withholds about $2.08 less per paycheck on $60,000 paid every two weeks.
What if I don't fill out an IT-2104?
Your employer may use zero allowances.
Why doesn't the IT-2104 count me?
New York builds your own deduction into the withholding tables for your filing status, so allowances only cover dependents, credits and deductions.