Guidelines for Local Filings

This table lists per state guidelines for filing Occupational Tax, Earned Income Tax and/or School District Tax. Information for specific locals is provided where applicable.

State	Occupational Tax	Earned Income Tax	School District Tax
MD		Maryland Counties and Baltimore City levy a tax on residents that is a percentage of the State Income Tax. Residents of PA localities that tax MD resident workers are affected by MD county taxes. Note: MD County/ Baltimore City EIT is paid with MD State Income Tax.
MI		Municipalities withhold by worksite. Taxes are applied at different rates for employees who work and live there than for non-resident workers.
MO		St. Louis Wage Tax must be withheld for any employee who lives or works in the city, regardless of where the employer worksite is located.
NY		New York City residents are subject to income tax surcharge regardless of their worksite. Non-resident earnings tax applies to compensation earned in the city.
		Yonkers residents are subject to income tax surcharge regardless of worksite. Non-resident earnings tax applies to compensation earned in the city.
OH		All residents of a municipality are subject to income tax, withheld to where they work. If rate where they work is less than rate where they reside, the difference may be withheld for the residence municipality.	Residents of some school districts are required to have SD tax withheld and deposited with the centralized state collector, the Ohio School District. W-2 reporting for the SD is done through Ohio State Income Tax Reporting.

State	Occupational Tax	Earned Income Tax	School District Tax
PA	Employers must withhold a fixed amount once each calendar year for all employees working in a municipality.	Most PA EIT is withheld by worksite location and reported with employee SSN Social Security Number detail that allows allocation back to residential municipality.
		City of Pittsburgh only accepts taxes for residents working in the city. The city additionally taxes workers who do not reside in the state of PA.	All city of Pittsburgh residents are also subject to the SD tax, which must be withheld and reported separately.
		City of Philadelphia taxes workers at a different rate for resident and non-resident employees.

This chart is available from your Tax Service Representative. It has been modified slightly from its original format to better fit Federal Income Tax the format of these pages. It represents information available of 4/1999.

State	Occupational Tax	Earned Income Tax	School District Tax
AL	Employers within a municipality withhold based on wages paid for services performed in the municipality.
CO	Employer and employee are subject to tax for work performed in a municipality.
DE		All Wilmington residents must have municipal income tax withheld, regardless of worksite.
KY	Occupational taxes are tied to Earned Income Tax.	Boone County: All employees working in Boone County are required to pay Ordinance and Mental Health Tax.	Boone County: Only employees who live and work in Boone County are required to pay the SD tax. County residents working outside the county are not subject to this tax. Some areas of Verona and Walton are outside the Boone County SD.
		Louisville: Employees working in Louisville are required to pay city income tax. Jefferson County: Employees working in Jefferson County (other than Louisville) are required to pay county income tax.	Louisville: Only employees who live and work in Jefferson County are required to pay the SD tax. County residents working outside the county and non-resident workers are not subject to the SD tax.
		Lexington: Employees working in Lexington are required to pay city income tax.	Fayette County SD: Only employees who live and work in Fayette County SD pay the SD tax. ZIP codes for the SD are 40500 through 40599. Lexington residents living outside of these ZIP codes do not pay the SD tax.