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…notices or letters. Example: Berkheimer sends a letter to Taxpayer on November 1, 2019 requesting copies of prior year tax returns for 2016, 2017 and 2018. Taxpayer cannot find his…

…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…

…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…

…where it was earned. 2012-2015: Active duty military pay is taxable if earned in PA. If military pay is earned outside of PA, it is not taxable. 2011 and prior:…

…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…

…to their local collector. The definitions are based on state’s which are found in the Tax Reform Code of 1971”. Based on ACT 166 there are two sources of earned…

…the above information is not submitted within thirty (30) days from date employment commences, it will be assumed that the employer’s LST-1 or LST-1S includes the total of all employees…

…Tax Innovations PO Box 25157 Lehigh Valley, PA 18002 Who must file? Effective July 4, 2018, there is no longer an income threshold in place, so you are required to…

…taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year. If the total LST rate enacted…

…topics such as tax law changes, information about collections requirements and procedures, relevant news stories, articles from our staff and more. Be sure to check back often for new content…

…Information First Name * Last Name * Address * CountryUnited States (US)United Kingdom (UK)CanadaAustralia—AfghanistanÅland IslandsAlbaniaAlgeriaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAmerican SamoaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelauBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBritish Virgin IslandsBruneiBulgariaBurkina…

…days. Contact Information Contact Person Name * Company Name * Address * CountryUnited States (US)United Kingdom (UK)CanadaAustralia—AfghanistanÅland IslandsAlbaniaAlgeriaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAmerican SamoaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelauBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean…

…taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year. If the total LST rate enacted…

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…

…are required to withhold the Local Earned Income Tax from all employees based on their resident rate or work location rate, whichever is higher. Employer HAB ID Lookup Register An…

Frequently Asked Questions   How to Withhold for Your Employees: If the total LST rate enacted exceeds $10, the tax must be assessed and collected on a prorated basis determined…

…your bank account; no waiting for a check to arrive in your mailbox. How do I get started? Choose to file online by clicking here, or you may use our…

Frequently Asked Questions   Employer HAB ID Lookup – Quickly find an existing HAB Employer account Effective with tax year 2023 and forward, amounts paid or incurred by an employer…