Los impuestos sobre el salario pagados a Filadelfia pueden aplicarse como crédito directamente contra la obligación tributaria local. Este crédito se registra en la línea 12 del formulario. Declaración final anual del impuesto sobre la renta del trabajo local. This credit will be denied if taxpayer fails to provide supporting documentation, including a W-2 and/or other verification of tax paid to Philadelphia. No refund or credit will be issued by your resident jurisdiction for tax overpayment made to Philadelphia. Credit cannot exceed local tax liability. Credit may not be transferred to spouse or next year’s tax liability