Rules & Regs: Earned Income Tax

BERKHEIMER EARNED INCOME AND NET PROFITS TAX RULES AND REGULATIONS

Article II: Imposition and Rate of Tax
Section 2.01: Tax on Earnings, Net Profits
Section 2.02: Exemption of Corporations
Section 2.03: Exemption of Non-Profit Organizations
Section 2.04: Registration of Taxpayers

Article III: Declaration and Payment of Tax
NET PROFITS
Section 3.01: Annual Returns
Section 3.02: Quarterly Estimated Tax Returns
Section 3.04: Taxable Entities
Section 3.05: Deductions from Gross Profits
Section 3.06: Items Not Deductible
Section 3.07: Net Losses / Carry-Over
Section 3.08: Rentals/Sale of Real Estate
EARNED INCOME
Section 3.09: Annual Tax Returns
Section 3.10: Quarterly Estimated Tax Returns
Section 3.11: Exclusions and Deductions from Earnings
Section 3.12: Taxable Earnings of Employees

Article IV: Collection at Source
Section 4.01: Registration of Employers
Section 4.02: Employers Required to Withhold
Section 4.03: Withholding by Non-Resident Employers
Section 4.04: Drawing Accounts / Allowance for Expenses
Section 4.05: Withholding of Nurses, Musicians, Entertainers, Clergy, Domestics
Section 4.06: Liability of Employer
Section 4.07: Returns of Employers, Payment of Withheld Tax

Article V: Powers and Duties of Officer
Section 5.01: Tax Collector
Section 5.02: Administration, Enforcement/Rules and Regulations
Section 5.03: Examination of Books and Records
Section 5.04: Refunds

Article VI: Accounting Records, Periods and Methods
Section 6.01: Accounting Records
Section 6.02: Accounting Periods
Section 6.03: Accounting Methods
Section 6.04: Fractional Parts of a Cent

Article VII: Enforcement Proceedings
Section 7.01: Suit for Collection of Tax
Section 7.02: Wage Attachments
Section 7.03: Distress Sales

Article VIII: Fines and Penalties for Violations
Section 8.01: Interest
Section 8.02: Bad Checks
Section 8.03: Fines and Penalties

Article IX: Payment of Tax to Other Political Subdivisions / Credits
Section 9.01: Generally
Section 9.02: Credits for Tax Paid to Place of Residence
Section 9.03: Credits for Tax Paid to Other States by PA Non-Residents
Section 9.04: Credits for Tax Paid to Other States by PA Residents
Section 9.05: Calculation of Credits

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