Do I Have to File a Return If I Work in Middletown but Live Elsewhere?
You are subject to tax on all income earned while working in the City, regardless of where you live or where your employer's main office is located. But, the City holds the employer liable for withholding the tax. Therefore, you do not have to file a Middletown tax return if you work in Middletown but live elsewhere. Exceptions to this:
If you are a Federal employee working in the City of Middletown and your city tax is not withheld you must file a Middletown tax return.
If you are self-employed in the City of Middletown and live elsewhere, you must file a Middletown tax return.