We have a client that is based in New Jersey with residents that reside in New York. The residents do not perform services in New York. Are we still required to file the Form NYS-100?

ANSWER

The BIDaWIZ Team's Answer:

In NY State the employer is actually not required to withhold taxes for employees that reside out-of-state. Also, unemployment insurance is based on the state in which work is performed; NJ in this case. Having said that, if an employer withholds taxes as a convenience to the employee, then the employer would complete the Form NYS-100. Please see Part B of the form and Line 3B.

References: NYS-100 Form Instructions
State: New York