Withholding Tax Forms and Instructions To ensure you are able to view and fill out forms, please save forms to your computer and use the latest. Employees who work in a locality with state income tax must fill out a withholding form.Learn which state W-4 form your employees must use. Getting answers to your tax questions. Getting tax forms, instructions, and publications. Each new withholding agent who is required to withhold North Carolina income tax must complete and file with the Department an application for a withholding. If you don't elect to deduct general sales taxes, include on line 5a the state and local income taxes listed next. Taxpayers who live in Maryland and work in Delaware must file income tax returns with both states. If I am living in Maryland, but working in Washington, D.C., Pennsylvania, Virginia or West Virginia, how should my state income tax return be filed? Statements containing South.