Form IT-2102.6: New York Certificate of Income Tax Withheld (Tax Year 2025)

Form IT-2102.6, Certificate of Income Tax Withheld, is issued by the New York State Department of Taxation and Finance to document state income tax withheld from certain non-wage payments. Unlike a standard W-2 that covers wages, this certificate is typically used to report withholding on lump-sum distributions, annuity payments, pensions, and other periodic or non-periodic payments that aren’t captured on regular payroll withholding statements.

If you received income from a payer based in New York that withheld state tax but didn’t issue a W-2 for that payment, IT-2102.6 is the document that confirms how much was withheld and sent to the state on your behalf. It’s essentially proof of payment that you’ll need when filing your New York personal income tax return, especially if you’re claiming a credit for tax already withheld.

Who Needs This Form

Payers—this includes employers, plan administrators, insurance companies, or trustees—are responsible for issuing IT-2102.6 to recipients who had New York State, New York City, or Yonkers income tax withheld from payments that don’t fall under standard wage reporting. Common scenarios include:

• Recipients of pension or annuity distributions with state tax withheld
• Individuals receiving lump-sum retirement payouts
• Beneficiaries of certain deferred compensation payments
• Recipients of gambling winnings or other reportable income subject to New York withholding

If you’re the recipient, you generally don’t fill this form out yourself—the payer completes it and sends you a copy. Your job is to keep it with your tax records and use the figures when preparing your New York State return, since it substantiates the withholding credit you’re claiming.

When Is It Used

Payers issue IT-2102.6 for the tax year in which the withholding occurred, and recipients typically receive their copy early in the following year, similar to the timeline for W-2s and 1099s. For tax year 2025 payments, the certificate would cover withholding that took place during that calendar year, with the payer issuing statements by the standard reporting deadline.

This form matters most at filing time. If you’re preparing your New York return and you had non-wage income with state tax withheld, IT-2102.6 gives you the exact figures needed to claim that withholding as a credit against your tax liability. Without it, you risk underreporting the tax you’ve already paid, which could mean missing out on a refund or credit you’re entitled to.

How to Get and Complete the Form

The New York State Department of Taxation and Finance provides IT-2102.6 as a fillable PDF, which means payers can complete it digitally rather than by hand. This makes the process faster and reduces errors, since the AcroForm fields guide you through each required entry—payer information, recipient details, the type of payment, and the exact withholding amounts for state, city, and Yonkers tax where applicable.

To complete the form, payers need the recipient’s full name, address, and taxpayer identification number, along with a breakdown of the gross payment and the tax withheld at each jurisdictional level. Accuracy here is essential, since these figures flow directly into the recipient’s state tax filing.

Recipients don’t need to download or fill out this form themselves in most cases. Instead, you should reach out to the payer or plan administrator if you haven’t received your copy by the expected date, since you’ll need those numbers when it’s time to file. If you’re also dealing with nonresident allocation issues related to New York withholding, it’s worth reviewing Form IT-2104.1, which covers certificates of nonresidence and allocation of withholding tax for employees working across jurisdictions.

Keep in mind that IT-2102.6 is specific to New York State tax administration, so if your tax situation also involves other state agencies—for example, if you’re dealing with California tax matters—the forms and procedures will differ. Someone navigating a California offer in compromise, for instance, would instead look at something like the FTB 4905 PIT booklet, which serves an entirely different purpose under a different agency.

Once you have your completed IT-2102.6 in hand, store it with your other tax year records. You won’t submit it separately to the Department of Taxation and Finance, but you’ll rely on its figures when completing your New York State income tax return, particularly on the lines where you report state tax already withheld from non-wage income.