Philadelphia City Wage Tax gross compensation amount?

[ldeehan1215]

I have been trying to fill out a form to get a city wage tax refund from Philadelphia since I worked from home in NJ in 2020. I’m getting tripped up trying to figure out what compensation amount to use for the form.

The box itself says ‘1. Gross Compensation per W-2’ which makes me think box 1. But the instructions say ‘Enter your gross compensation (this will generally be the highest compensation figure on Form W-2)’.

What box would that be? On my w-2 I have 3 separate numbers for box 1 (wages, tips, other comp), box 16 (state wages, tips) and box 18 (local wages, tips). Would I use box 16 since that’s the highest, or box 18 since this is a local city refund? Or box 1? 

[TaxTim1]

Hmm... This is a good one.  I'll take a stab at it.  Agree, the form is confusing.  But to me if makes since that you would use block 18 because that is the compensation Philly uses to calculate the tax you paid.  I noticed the form requires you provide a copy of your W2.  If the compensation amount you utilized is not correct, Philly may adjust.  Hope this helps.

[Hal_Al]

Box 5 (wages subject to Medicare tax) is usually  the "highest compensation figure on Form W-2)".

I'm not specifically  familiar with the Philadelphia (or other PA city income tax), but for Ohio cities, they tell you to use the box 5 amount, when box 18 is blank. 

That said, it's usually the employer's responsibly to put the correct amount in box 18.  So, if there's  an amount there,  it's usually the right amount.  

It probably doesn't matter, since you're expecting a full refund.