I live in DE and work in PA. My W2 shows different state wage in box 16.

    For 2025, the number in box 1 matches the number in box 16 of DE portion. PA box 16 shows a higher amount than DE. 

    In 2024, the number in Box 1 does not match box 16 of either DE or PA.

    PA shows a higher amount on box 16 than DE in the W2 for both years. Other than the W2 wage, I have some interest income that gets added to DE income.

    How should I calculate the double- taxed income in order to claim the credit on taxed paid to PA? Is it the minimum of box 1 , box 16 of PA and box 16 of DE W2? 

    Multistate double tax amount calculation
    byu/scouse_bd intax



    Posted by scouse_bd

    2 Comments

    1. Would advise hiring a good CPA. You should get credit in DE for the taxes paid on the PA income. The calculation varies by state but that’s generally how it works.

    2. Box 1 isn’t relevant for state taxes. States have different tax rules. Pa ignores traditional 401k/ira contributions for instance

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