City Income Tax Form Instructions
To comply with state law, municipal income taxes must be deducted from each employee's pay based on the following guidelines:
- If employee works in a municipality having a tax, that tax must be withheld.
- If employee works in a different municipality that has a tax, it must also be withheld to the extent not covered by the reciprocity or tax credit granted by the city of residence.
- This applies to the municipal limits of and not necessarily the mailing address. For example, a person living in Twin Lakes may have a Kent mailing address, but Twin Lakes is outside of the municipal limits of Kent, therefore, no tax.