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Ll expire on April 30, 2015. To claim exemption from withholding for New York State personal income tax (and New York City and Yonkers personal income tax, if applicable), you must meet the conditions in either Group A or Group B: Group A you must be under age 18, or over age 65, or a full time student under age 25; and you did not have a New York income tax liability for 2013; and you do not expect to have a New York income tax liability for 2014 (for this purpose, y.

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