INSTRUCTIONS: NEW YORK STATE WITHHOLDING EXEMPTION CERTIFICATE FOR MILITARY SERVICE PERSONNEL (Form IT-2104-MS)

New York state residents who enter military duty while residents of the state and assigned to a location out of the state do not change their residency status unless they meet all three of the conditions listed in either Group A or Group B on form IT-2104-MS. If this is the case, the form should be filed in order to stop withholding taxes being applied to military pay. This document can be obtained from the website maintained by the New York State Department of Finance and Taxation.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 1: In the first blank box, print or type or your first name, middle initial and last name.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 2: In the second blank box, print or type your Social Security number.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 3: In the third blank box, enter the number and street of your military address.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 4: In the fourth blank box, enter the city, state and zip code of your military address.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 5: In the fifth blank box, enter the street address, city, state and zip code of your permanent residence.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 6: You fall into Group A if you did not maintain any permanent residence in New York state during the tax year, you maintained a permanent residence outside the state for the entire tax year, and you spent 30 days or less in New York state during the tax year.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 7: You fall into Group B if you were in a foreign country for at least 450 days out of any period of 548 consecutive days, you, your spouse and minor children spent 90 days or less in New York state during this 548-day period, and you meet the ratio criteria outlined on the third line.

New York State Withholding Exemption Certificate For Military Service Personnel IT-2104-MS Step 8: Sign and date the form.