If the owner is a resident and the business is located inside of Wilmington city limits, then all income is subject to tax, regardless of where the work was performed. If the owner is a non-resident and the business is located inside of Wilmington city limits, then only the income earned from the business is...
Unearned income. ( Examples: Dividends, Capital Gains, Alimony, Military Pay, State Unemployment Benefits, Social Security, Welfare assistance, Pension or Retirement income.)
Earned income. (Examples: Salaries, Wages, Commissions, Bonuses and other compensation paid by employer(s) before any deductions. Gambling and lottery winnings Rental Property Income
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...
