How do I determine where my local tax is owed?

Local tax is due first to the city in which the income was actually earned. As a secondary factor, you may have an obligation to your city of residence.

For example: If you work in a city that has a 1% local tax rate and reside in a city that has a 2% local tax rate and allows 100% credit for local tax paid to your work city, your local tax obligation is 1% to the city of employment and 1% to the city of residence.

Close