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@BillM223 wrote:

It is common for state wages in NJ and CA to be higher than federal wages, because these state do not recognize some common federal deductions.

The poster said box 18 *local* wages.   It is not common to have any local tax at all - only a very few states even have a local tax.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**