Multiple W-2 Local Taxes

[Judy2022]

Hi!  I received two W-2s for City Taxes with different amounts in boxes 16 and 18.  How do I handle that?  Do I use the "total city" amount or do i enter them twice?

[DMarkM1]

Assuming the W2s are from the same employer, first verify that neither of the forms W2 is a W2c with the corrected box checked.  If one of them is a "Corrected" W2c then enter as one W2.  Keep the original amounts if they did not change and enter the corrected amounts for any boxes that changed.  

If neither is a correction, and all the box 1-6 amounts are the same, then enter as 1 W2 and combine any state/local lines that show the same state.  The boxes 16 should typically total to be the same as the box 1 amount; the same for boxes 18.  

Some states such as NJ or PA do tax some income that is not taxed federally so the boxes 16 and/or 18 may be higher than box 1.    

[Judy2022]

Thanks!

It's not corrected and everything is the same in 1-6.  If I combine the box 18 amounts it becomes much higher than the amount in box 1 (and box 16).  

I also have a Federal filing copy which has a local income tax amount with no local wages listed.

[Rick19744]

I believe we need a little more understanding

• Did you work in two different cities?
• What changed in the year that may have caused this?
• I don't believe anything needs to be combined, but a better understanding to provide a response.

[Judy2022]

Both W-2s are from the same locality.  

In looking back at my pay stubs it looks like I had an RSU vest which is the amount of the additional box 18 amount.  

[Hal_Al]

What city and state are you in?

Is this your work location city or resident city or both?  

Does your employer have an explanation for why you were issued two W-2s?

Some cites do tax income that is not taxed federally or by the state (401k contributions is a common one), so it would not be unusual for the RSU to be in box 18, but not in box 1 or box 16 (but is usually in box 5).

Based on what you've said so far, you should enter only the higher amount for your box 18 entry.

[Judy2022]

I work and am a resident of Philadelphia.  I think from looking back through my pay stubs that this RSU grant is captured in the the overall state wages reported in box 18, so it looks like adding in the second amount would be a double count.   I think you are correct that I need to take the higher amount.