Do I have to add state income tax and local income tax withheld and show it as califiornia income tax?

Question

Thru my company I worked in California for about 3 months and now I have to file California Non Resident Income tax return. On my W-2 I see there is amount shown in state income tax column as well as in local income tax column. Do I have to add these two taxes and show it as total state income tax with held on my return?

Answer 1

If you are asking about filing your CA state tax return, the answer is NO. State withholding goes to the state for state income tax and local withholding goes to the city or county for LOCAL income tax.
If you are asking about Federal Itemized deductions on Schedule A, the answer is NO but YES. State and Local income taxes are added together on line 5, but they are still State AND Local tax, not total state tax.

Answer 2

Only the state income tax withheld is state income tax. The local income tax means that there is a local tax return you should also be filing, and this is where the local tax would show up.

Answer 3

No. The local tax is the next layer of goverment below the state level. The local income tax for working in Wilmington is a fixed percentage of your pay. While you do not file a tax return, it's not refundable to you because there was no excess.