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Act 50 FAQ

…earned income / 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…


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…


Local Earned Income Tax Reminder Notice FAQ

…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 profits, or had…


Local Services Tax Rules & Regs FAQ

…affirming that the person reasonably expects to receive earned income and net profits from all sources within the political subdivision of less than twelve thousand dollars ($12,000) in the calendar…


State List Comparison FAQ

…around July 2017. Why should my local earnings match my state earnings? In 2003, ACT 166 passed the Pennsylvania Legislature and made the definitions of “earned income” and “net profits”…


Hot Topics

…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 of…


Earned Income Tax Quarterly Return DQ-1 FAQ

…You should also make payment on any anticipated net profits earned in that quarter as well. Quarterly due dates are April 30th, July 31st, October 31st and January 31st of…


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…


e-filing (Individual) FAQ

…if I have Local Wages on my W-2 form? Since 2003, the definition of taxable wages and net profits for local filing purposes are identical to those used by the…


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…


Local Services Tax (LST-3) FAQ

…total earned income and/or net profits are less than $12,000.00 or $15,600 in areas whose rate is greater than $52.00. Please be advised that the same income exemption may not…