If your income during 2012 was from wages and/or salaries earned in one of these three states only, you may not claim this credit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld. If you had income from a source other than wages and/or salaries, you're allowed this credit for income taxes paid. You must maintain a copy of the other state tax return in your files.

SPECIAL NOTE: You may not need to have the other state's income tax withheld from your wages. Contact your employer or the other state's taxing authority for additional information.