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IT-2 (2020) (back)
Instructions
General instructions Boxes 14a through 14d – Enter the amount(s) and description(s),
Who must file this form – You must complete Form IT-2, Summary if any, shown in box 14 of federal Form W-2 (such as 414(h) or
of W-2 Statements, if you file a New York State (NYS) income IRC 125 contributions, union dues, or uniform allowances, etc.). If
tax return and you received federal Form(s) W-2, Wage and Tax there are more than four amounts and descriptions, see Multiple
Statement. Complete one W-2 Record section for each federal W-2 Records for one federal Form W-2 above.
Form W-2 you (and if filing jointly, your spouse) received even if your Boxes 15a through 17a (NYS only) – Complete only for New
federal Form W-2 does not show any NYS, New York City (NYC), or York State wage and withholding information (the corresponding
Yonkers wages or tax withheld. box 15a has been prefilled with NY). Enter in box 16a the New York
If you received foreign earned income but did not receive a federal State wages exactly as reported on federal Form W-2. Enter in box
Form W-2 you must also complete Form IT-2. Foreign earned 17a the NYS withholding, labeled as State income tax on federal
income includes, but is not limited to salaries, wages, commissions, Form W-2. If you have no New York State wages or withholding,
bonuses, professional fees, certain noncash income, and leave boxes 16a and 17a blank.
allowances or reimbursements. Boxes 15b through 17b (Other state information) – If the federal
Form W-2 has wages and withholding for a state other than New
Specific instructions York, complete boxes 15b, 16b, and 17b with the corresponding W-2
How to complete each W-2 Record – each box in the W-2 Record box information for the other state information only.
corresponds to a similarly named or numbered box or area on Boxes 18 through 20 (NYC or Yonkers only) – Complete the
federal Form W-2. Enter the amount, code, or description provided locality boxes 18 through 20 only for NYC or Yonkers (or both)
on your federal Form W-2 in the corresponding boxes in the wages and withholding, if reported on federal Form W-2. Do not
W-2 Record. Enter only the information requested on Form IT-2. enter locality information from any other state. If applicable, enter
Complete additional Forms IT-2 if necessary. in the Locality a boxes the local wages, income tax, and locality
Multiple W-2 Records for one federal Form W-2 – If your name (write NYC for New York City or Yonkers for Yonkers)
federal Form W-2 shows more than four items in box 12 or box 14, from Form W-2. To report both localities, enter the other local
complete an additional W-2 Record. Fill in boxes a b, , and c with the wages, income tax, and locality name (NYC or Yonkers) in the
same information as on the first W-2 Record for the same federal Locality b boxes.
Form W-2. Then enter the additional items in box 12 or box 14. Do Transfer the tax withheld amounts to your income tax return.
not fill in additional W-2 Records to report withholding by more than Include the total NYS tax withheld amounts, the total NYC tax
one other state for the same wages. withheld amounts, and the total Yonkers tax withheld amounts from
Entering whole dollar amounts – When entering amounts, enter all your Form(s) IT-2 as follows:
whole dollar amounts only (zeros have been preprinted). Use the • NYS tax withheld – Include on Form IT-201, line 72; Form IT-203,
following rounding rules when entering your amounts; drop amounts line 62; or Form IT-205, line 34.
below 50 cents and increase amounts from 50 to 99 cents to the • NYC tax withheld – Include on Form IT-201, line 73;
next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. Form IT-203, line 63; or Form IT-205, line 35.
Enter in box ayour entire 9-digit SSN (or your spouse’s SSN) • Yonkers tax withheld – Include on Form IT-201, line 74;
depending on whose federal Form W-2 it is. Enter in boxes b and Form IT-203, line 64; or Form IT-205, line 36.
c the EIN and employer’s name and address (including ZIP code)
as they appear on the federal Form W-2. Filers with foreign earned Submit Form(s) IT-2 (as an entire page; do not separate records;
income: if the employer’s identification number exceeds the space however, you do not need to submit instructions from the back
allowed, leave box bblank. page) with your New York State income tax return.Do not submit
your federal Form(s) W-2; keep them for your records. See the
Box 1 – Enter federal wages, tips, and other compensation shown in instructions for Form IT-201, IT-203, or IT-205 for information on
Box 1 of federal Form W-2. assembling your return.
Boxes 8, 10, and 11 – If applicable, enter the amounts from
federal Form W-2 for allocated tips, dependent care benefits, and
nonqualified plans.
Boxes 12a through 12d – Enter the amount(s) and code(s), if
any, shown in the corresponding boxes on federal Form W-2 (such
as code J, nontaxable sick pay, or code AA, designated Roth
contributions under a section 401(k) plan, etc.). If there are more
than four coded amounts, see Multiple W-2 Records for one federal
Form W-2 above.
Box 13 – If your federal Form W-2 has a check mark in any of the
following boxes: Statutory employee,Retirement plan , or Third-party
sick pay, mark an Xin the corresponding box of the W-2 Record.
Otherwise, leave blank.
Corrected (W-2c) box – Mark an Xin this box if the W-2 Record
is for a federal Form W-2c, Corrected Wage and Tax Statement.
Enter the corrected information from the W-2c in addition to all other
requested information from your federal Form W-2.
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