Do I have to file a return of I work in Wilmington but live elsewhere?

You do not have to a Wilmington tax return if you work in Wilmington but live elsewhere.

Exceptions to this:

• If you are a Federal employee working in the City of Wilmington and your city tax is not withheld, you must file a Wilmington tax return.
• If you are self-employed in the City of Wilmington and live elsewhere, you must file a Wilmington tax return.