Philadelphia Local Income Tax

[pcmcpa]

A student (resident of NJ) earns $749 in Philadelphia from 01/01/08 - 06/30/08 and has $28.00 dollars local tax withheld.

Questions:

1) What tax form does she file? Is it the "Annual Reconciliation of 2008 Employee Earnings Tax" or some other form?

2) If "yes" to question #1, since line 12 would equal line 13:

a) it's the necessary to file a Change form and cancel this account?

I would sign it as preparer (taxpayer doesn't sign)?

c) In section 6, would the explanation be "Employer withheld the proper amount of tax on the wages earned?

d) In section 6, Cancellation date is 6/30/08?

3) Or, is it only necessary to file a return when an incorrect amount of withholding is done (which seems odd)?

Thank you for your assistance!

[David1980]

2) If "yes" to question #1, since line 12 would equal line 13:

Like the form says in bold text, "If Line 12 is equal to Line 13, STOP HERE! Do not file this return."

3) Or, is it only necessary to file a return when an incorrect amount of withholding is done (which seems odd)?

Correct. Only if an incorrect amount of withholding is done do you need to do anything. Generally a Philadelphia city form is not required to be filed. The form is basically meant for residents and non-resident who should have the city tax withheld but did not.

[pcmcpa]

Thank you!