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Taxpayer Annual Local Earned Income Tax Return (F-1) FAQ

…on the sale of farm machinery; any gain on the sale of livestock held twelve months or more for draft, breeding or dairy purposes; and any gain on the sale


Hot Topics

…amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income. Net profits are defined as the net income from the operation…


Act 50 FAQ

…/ net profits taxes, there is no statute of limitations for filing a civil suit to collect delinquent taxes. Generally, suits involving unpaid earned income / net profits taxes must…


Business Privilege Tax (BPT) FAQ

…making sales in the Taxing District; a profession or vocation or any rendering of personal services in the Taxing District in any capacity, except as an employee of another, is…


Payroll Preparation Tax (PPT) FAQ

…on a Schedule C, the Net Income received is taxable (rental income reported on Schedule E is not subject to this tax). The Net Income received by a self-employed individual…


Local Earned Income Tax Reminder Notice FAQ

…of the tax due or shall make demand for refund or credit in the case of overpayment. Based upon this requirement; taxpayers who had received any taxable wages and/or net


State List Comparison FAQ

…Legislature and made the definitions of “earned income” and “net profits” identical for both local and state taxation purposes. The change was implemented to help eliminate the confusion that had…


Local Services Tax Statutory Authorization Explanation

…earned income and net profits is less than $12,000, if the rate of the LST imposed is more than $10 ($15,600 if tax is greater than $52.00). If the rate…


e-filing (Individual) FAQ

…fast and convenient BerkApp. More information and links to download our app can be found by clicking here. Make sure you have a Supported Browser. View a list of Supported…


Earned Income Tax Quarterly Return DQ-1 FAQ

…file on any wages on which the tax has not been withheld on. You should also make payment on any anticipated net profits earned in that quarter as well. Quarterly…


Local Services Tax (LST-3) FAQ

…LST rate enacted is $10.00 or less, the tax is to be collected in a lump sum. Note: If you are self-employed – Use the net profit line on your…


Local Services Tax FAQ

…LST rate enacted is $10.00 or less, the tax is to be collected in a lump sum. Note: If you are self-employed – Use the net profit line on your…


Local Services Tax (LST-1) FAQ

…rate that exceeds $10, there is a mandatory income exemption for those whose total earned income and/or net profits are less than $12,000.00 or $15,600 in areas whose rate is…


Employer Quarterly / Monthly Return (E1) FAQ

…of an employee for dependent care assistance under a Section 129 plan are no longer taxable for local earned income/net profits tax purposes. For additional information on the law change,…


Local Services Tax Rules & Regs FAQ

…B. Persons in transit such as field men and salespersons will be liable for the tax if they perform any portion of their services within the district. If the headquarters…


Earned Income Tax – Individuals

Earned Income Tax (EIT) Earned Income is defined as payments received for services rendered for cash or other consideration. It is generally referred to as “Wages” or “Net Profits”. The


Earned Income Tax – Employers

Earned Income Tax (EIT) Earned Income is defined as payments received for services rendered for cash or other consideration. It is generally referred to as “Wages” or “Net Profits”. Employers…


Website Terms Of Use

…Third-Party Websites Links to third-party web sites are provided for convenience only and do not imply any approval or endorsement by the Company of the linked sites, even if they…


Final Return – Penalty & Interest Added FAQ

…download a DQ-1 form.   If you have additional/specific questions that are not addressed above, please click on the link to send an inquiry to our customer care department. If…


Contact Our Webmaster

          If are having e-filing, online filing or making a payment issues, please contact our Customer Care Department using the appropriate link below. Contact Customer Care…


Per Capita Tax and / or Occupation Exoneration Forms

…If your bill indicates such, please click on the link below to obtain the form. What should I do if I qualify for an exoneration? If you qualify for exoneration…


Earned Income Tax Refund FAQ

…not addressed above, please click on the link to send an inquiry to our customer care department.   If you are human, leave this field blank. Was the Earned Income…


Employer Quarterly Return (Prior Tax Year and/or Quarter) FAQ

…filed under. We hope that you find this information useful.   If you have additional/specific questions that are not addressed above, please click on the link to send an inquiry…


Per Capita & Occupation Assessment Taxes FAQ

…Your cancelled check should serve as your proof of payment. If you have additional/specific questions that are not addressed above, please click on the link to send an inquiry to…


Act 32 FAQ

…click on the link to send an inquiry to our customer care department. If you are human, leave this field blank. Was the Act 32 FAQ helpful? Please note that…