Compiled by Robert W. Ditmer,
CPP
Who Is Subject to the Earned Income Tax?
Every individual who works in a municipality that imposes the tax on non-residents must have the tax withheld from his earned income.
Any individual who lives in a jurisdiction that imposes the tax and works in a municipality where the tax is withheld from his payroll may take a credit on his annual return for the EIT that has been withheld where he works.
If an employee does not live in a jurisdiction that imposes the tax, or lives in another state, the employee cannot recover the tax that has been withheld where he works, and the employee does not have to file an annual EIT return.
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