N.Y. Comp. Codes R. & Regs. tit. 20, § 158.14
(d) New York State information statement for employee 172
amount of New York State personal income tax originally withheld and reported, the amount of New York State personal income tax which should have been withheld and reported, and the reason for the increase in the amount of New York State personal income tax required to be withheld and reported.
See Part