The City of New York expects each employee to act responsibly in their obligation to have taxes accurately withheld. If you submit an invalid withholding form that includes unauthorized changes or additions, or is not complete, or is not signed, you will be advised that you must submit a valid form. If you do not submit a valid form, your taxes will be withheld as if you were single and claiming no allowances or according to the last valid form submitted.
If your agency considers your submission to be false, fraudulent, or frivolous, your agency will forward copies of the documents to OPA and the agency's Inspector General for investigation.
The City of New York does not condone the filing of tax protester withholding certificates. If you claim exemption as a tax protester, your agency will either withhold taxes as if you were single and claiming no allowances or withhold taxes according to a previous valid certificate. Your agency will submit all documentation relating to the tax protest to OPA and the Inspector General for investigation.