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The document is an application form (WCWT-5) for a refund of Wilmington City Wage Tax, detailing the necessary background information, instructions for filing, and requirements for claiming a refund. It includes sections for personal details, employer certification, and refund computation, emphasizing the need for supporting documents like W-2 forms and employer signatures. The form outlines specific guidelines for non-residents and allocation of earnings, as well as deadlines for submission.

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