N.Y. Comp. Codes R. & Regs. tit. 20 § 269.2
Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-104
The amount of City of Yonkers earnings tax on nonresidents of such city to be deducted and withheld by an employer from wages subject to such earnings tax must be determined in accordance with one of the following withholding methods:
Method VI-Wage Bracket Table Method
Method VII-Exact Calculation Method
Method VIII-Annualized Tax Method
In case of special situations, however, an employer may apply to the Commissioner of Taxation and Finance for permission to use another method. The wage bracket table method, the exact calculation method and the annualized tax method are set out in Appendix 10-A of this Title and are also obtainable in booklet form from the Taxpayer Assistance Bureau of the New York State Department of Taxation and Finance, or from any New York State district tax office. Instructions for withholding, payment and reporting of the City of Yonkers earnings tax on nonresidents are also available in booklet form.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 269.2