City Tax Forms

Are you a City of Wilmington resident? Find out by viewing the Address Coding Guide.

Earned Income Tax

The Earned Income Tax Regulations explains the requirements of paying the City Wage Tax by city residents and persons conducting business within the City.

City Wage Tax: Application for Tax Payment/Tax Refund of City of Wilmington Earned Income Tax

2011 WCWT-5
2010 WCWT-5
2009 WCWT-5

Earned Income Taxpayer Account Application
To request establishment of an earned income taxpayer account

Earned Income Taxpayer Account Application - Self-Reporting Employee
To request establishment of an earned income taxpayer account for individuals employed outside the City of Wilmington

Annual Reconciliation and W-2 Filings for Tax Year 2011
Informing withholding agents of changes for the annual reconciliation and W-2 filings

Net Profits Tax

Net Profits Tax Return

2011 WCWT-6
2010 WCWT-6
2009 WCWT-6

Senior/Disabled Property Tax Exemption

Application for Property Tax Exemption for Citizens Over 65 Years of Age and/or Disabled
The City provides a property tax exemption up to $715.64 per year to homeowners aged 65 and over who qualify based on income. If you qualify, you also receive a discount on your water and sewer bills. Applications must be filed on or before April 30th.

Non-Profit Property Tax Exemption

Non-Profit Application and Affidavit for Property Tax Exemption
The City provides a real estate tax exemption for all non-profit organizations. Applications must be filed on or before April 30th.

Non-profit organizations that may be eligible for tax exemption are as follows:

• State, Local, and Federal Governments
• Religious Organizations
• Literary/Private Schools
• Exclusively Charitable Organizations
• Licensed Not-for-Profit Day Care Centers
• Not-for-Profit Organizations (operating primarily for Arts or Cultural purposes)
• Hospitals
• Not-for-Profit Nursing Homes
• Qualifying Senior Citizen Organizations
• Homes for Special Services
• Homes for the Aged