2014 WCWT-5
APPLICATION FOR REFUND
OF WILMINGTON
CITY WAGE TAX
SECTION 1 - BACKGROUND INFORMATION
1. Name:
FIRST NAME
INITIAL
LAST NAME
2. Home Address:
APT. NAME & NUMBER
STREET NO. (RFD NO.)
STREET NAME
CITY OR TOWN
STATE
ZIP CODE
HOME TEL. NO.
3. Employment:
PRESENT EMPLOYER NAME
ADDRESS
WORK TEL. NO.
OTHER EMPLOYER NAME
ADDRESS
Please read and follow all instructions explicitly before filing the application.
General Instructions:
1.
You must attach a copy of your W-2 that shows both federal and local wages.
2.
An authorized signature must be obtained from your employer. Other substantiation may be substituted only with the express consent
of an authorized employee of the Earned Income Tax Division.
3.
You must sign this form.
4.
You must file for refund between January 1, 2015 and December 31, 2017.
Your refund should be issued within 90 days from the date of receipt only if your return is completed in its entirety and all employer
5.
information has been filed with the City prior to your filing this return.
6.
Any tax due must be paid by April 30, 2015.
7.
If you are claiming a refund related to more than one employer, separate returns must be filed for each employer.
Specific instructions when claiming all allocation of earnings:
1.
A bona fide non-resident of Wilmington, actually performing part or all of his work outside the city, shall file Form WCWT-5 when an
allocation of wages, salaries, commissions, etc., is claimed. An individual DOMICILED outside Wilmington is a bona fide non-resident.
2.
Where a non-resident actually works ENTIRELY WITHIN Wilmington, he may not exclude any portion of his earnings including
compensation for holidays, vacation, annual leave, sick or disability leave, Saturdays and Sundays.
3.
Dates worked out of the city must be listed in chronological order and the respective locations identified (Ex: Jan. 5, Cleveland, OH).
Do not submit schedules that do not follow the required format. Convert all hours into days (eight (8) hours equals one day)
and round to the nearest 1/2 day.
4.
You must complete the schedule of non-working days. Saturdays and Sundays that you worked cannot be included
in non-working days. Only holidays, vacation, illness, and other dates must be listed in chronological order. For dates listed as “other,”
please indicate what they are. If you are employed on a full-time basis, include any other type of PAID leave. Do not include unpaid leave.
5.
The allocation percentage MUST be rounded to the nearest tenth of a percent (.001).
6.
Explain any differences between your Wilmington wages and your federal, state, Social Security, and Medicare wages.
7.
When erroneous withholding is claimed, a letter from the employer on company stationery must be filed with the application. All letters
must be signed originals and dated. Copies will not be accepted. Dates listed for “work at home” require a letter from your employer
on company stationery stating that you worked from home.
8.
Where business travel and other business expenses are included on the W-2, please attach a copy of Federal Form 2106 Employee Business
Expenses. Where moving expenses are included on the W-2, please attach Federal Form 3903F Moving Expenses (whichever is applicable).
9.
Additional information may be required.
10.
P.O. Box addresses are not acceptable. If your W-2 form has a P.O. Box address then you must provide a copy of a deed or lease
for your residential address.
MAIL TO CITY OF WILMINGTON, CITY/COUNTY BLDG.
EARNED INCOME TAX DIVISION
800 FRENCH STREET, WILMINGTON, DELAWARE 19801-3537
(302) 576-2416