WHO MUST FILE:  Every resident and/or part-year resident of the following school districts: East Lycoming, Jersey Shore (except Crawford Twp, Pine Twp and Avis Boro), Loyalsock, Montgomery, Montoursville, Muncy, South Williamsport and Williamsport.

FAILURE TO FILE:  Failure to receive a Tax Return does not relieve you of the responsibility to file a return. Failure to file may result in a fine of up to $500.00.

WHEN TO FILE:  On or before April 15th of the succeeding year for which the return is filed.

PLACE TO FILE:  Mail completed returns to the Tax Office, or file your return in person at the Tax Office, 203 W. Third St., Williamsport PA 17701.

GENERAL INSTRUCTIONS:

(A)  Check the name & address imprinted on the form. If there is an error, please make the correction. If you are completing a form that does not have the name, etc., printed on it be sure to include your name, address and social security number.
(B)  If you have moved during the tax year, list your addresses and the dates of residency in the space provided.
(C)  If you claim an expense deduction for salaries, wages, bonuses, commissions or other remunerations paid, and you do not withhold the local earned income tax or submit copies of Federal Forms 1099 or W-2 to this office, attach a listing showing the name, address, social security number and amount paid to each person.
(D)  Quarterly estimates must be paid by anyone who expects a tax liability of $100.00 or more. Forms are available at the Tax Office or can be downloaded
 Quarterly Installment Forms and Instructions - PDF Format

SPECIFIC INSTRUCTIONS:

ATTENTION: In accordance with House bill 1535, effective January 30, 2005, the Tax Office shall impose reasonable fees to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes. A fee in the amount of $20.00 will be assessed on all mailings, except the initial notice. This includeds, but is not limited to, second notice for no payment or schedule, cetified notice, payment plans, audit letter, examination letter, failure to file letter. The tax office shall prepare, and from time to time update, the fee schedule. The fee schedule shall be posted at the tax office & can also be viewed on our Latest News page.

NOTE: Act 166, effective as of 2003, defines earned income and net profits as compensation as determined under Section 303 of the Act of March 4, 1971 (P.L.6, NO.2) known as the "Tax Reform Code of 1971" and regulations 61 PA. Code PT.I subpt. B ART.V (relating to Pennsylvania Personal Income Tax).

Line 1: Total W-2 Earnings: Enter the total gross wages of all W-2's. Taxable income may not be reduced by contributions to Section 401(K) plans, retirement plans, IRA and/or Keogh plans or any similar type plan. (Attach copies of W-2's.)

Line 2: Business Expenses. Some employees who incur and pay expenses directly connected with and necessary to the performance of their duties or services, may deduct such expenses in computing the amount subject to the tax to the extent that (a) No reimbursement is made by the employer; (b) They are reasonable and actual; and (c) They are recognized as deductions for Pennsylvania Personal Income Tax purposes. (Attach itemized schedules: PA UE-1, Federal Forms 2106 or complete the form at the bottom of the worksheet.)

LINE 3: Taxable W-2 Earnings: Subtract Line 2 from Line 1.

LINE 4: Other Taxable Income: Enter total of 1099 income or other miscellaneous income. DO NOT include interest, dividends, 1099G or 1099B. (Attach copies of 1099's.)

LINE 5: Total Taxable Earned Income. Add Lines 3 and 4.

LINE 6: Net Losses: Net loss is the loss from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof. Enter losses in spaces provided with total at the right. (Attach copies of PA schedule C, F or K-1. PA Schedule C-F is not acceptable unless Federal Schedule C or F is attached.)

LINE 7: Subtotal. Subtract Line 6 from Line 5. If less than zero enter zero.

LINE 8: Net Profits. Net profit is income from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof. Enter profits in spaces provided with total at the right. (Attach copies of PA schedule C, F, or K-1. PA Schedule C-F is not acceptable unless Federal Schedule C or F is attached.)

LINE 9: Total taxable Income. Add Lines 7 and 8.

LINE 10: Total Earned Income Tax Due.


1. If you have not moved during the tax year, multiply Line 9 by the appropriate tax rate listed in the table below.
2. All other taxpayers must complete the worksheet. See instructions below.

EAST LYCOMING SCHOOL DISTRICT   1.7%	MONTOURSVILLE SCHOOL DISTRICT   1.65%
JERSEY SHORE SCHOOL DISTRICT   1.6%	MUNCY SCHOOL DISTRICT   1.75%
LOYALSOCK SCHOOL DISTRICT   1.65%	S. WILLIAMSPORT SCHOOL DISTRICT   1.6%
MONTGOMERY SCHOOL DISTRICT   1.75%	WILLIAMSPORT AREA SCHOOL DISTRICT   2%

LINE 11: Credits. (a) Enter total earned income tax (local tax) withheld on wages from W-2. This total may include a credit of 1% - 2% of any wages subject to Philadelphia City Tax. DO NOT include any Pittsburgh City Tax. You must file a tax return with the City of Pittsburgh for a refund. (b) Enter payments made on estimates.

LINE 12: Credit or Refund. If Line 11 is larger than Line 10 enter overpayment. Indicate if you want a refund or credit by checking the appropriate box. NO CREDIT OR REFUND WILL BE ISSUED FOR $1.00 OR LESS.

LINE 13: Tax Due. If Line 10 is larger than Line 11, enter balance due. NO PAYMENT DUE IF $1.00 OR LESS.

LINE 14: Interest and Penalty. 1% per month will be charged on all late payments including underpayment of quarterly installments.

LINE 15: Total Payment Due. Add Lines 13,14, & 15. Attach payment (payable to "Income Tax Officer") for this amount. A $20.00 penalty will be levied each time a check is returned unpaid by the bank.

Date and sign the return. List your current township, city or boro.
Complete the Comparison of Local and State Income Tax Amounts.
Remit the tax return, payment voucher and payment by due date.
Be sure to mark the appropriate box on the left side of return envelope. 

 

EARNED INCOME TAX WORKSHEET INSTRUCTIONS

Enter name and social security number at the top of worksheet.

Using one column for each municipality that you resided in during the year, enter the name of the municipality and the dates you resided there.

Line 1. Enter wages into appropriate columns.
Line 2. Enter expenses related to the income listed on line 1.
Line 3. Subtract line 2 from line 1.
Line 4. Enter other taxable income in appropriate columns. (1099 misc.)
Line 5. Add line 3 and 4.
Line 6. Enter net losses in appropriate columns.
Line 7. Subtract line 6 from line 5. If less than zero, enter zero.
Line 8. Enter net profits in appropriate columns.
Line 9. Add lines 7 and 8.


Enter appropriate tax rate for each column from table located at the top of the worksheet.
Line 10. Multiply line 9 by the tax rate.

Add line 10 a, b, c and d. Enter on line 10 of the tax return.

---

Home    Who We Are    Rules/Regulations    Latest News    Associated Sites    Individual Taxpayers    Employer Information

---

Revised: January 4, 2006 Send questions or comments to: Jeanette Bower