Form Ls-1 - Local Services Tax Quarterly - 2015 (Page 2 of 2) in pdf

LOCAL SERVICES TAX INSTRUCTIONS

FOR EMPLOYERS OR SELF-EMPLOYED INDIVIDUALS

WHO MUST FILE

All employers & self-employed individuals are required to collect the Local Services Tax from all

employees and self-employed individuals, engaged in an occupation within the City of Pittsburgh.

EMPLOYER REQUIREMENTS

Employers must submit at year end, an annual summary of employee information in addition to

the 4

quarter payment. See the City of Pittsburgh website at

for

record layout which shows the required employee information.

Employers with 20 or more

employees must submit an annual employee summary of information on a CD. For employers

with less than 20 employees, you are encouraged to use a CD or you can submit an annual

employee summary report with the required information.

• In the case of concurrent employment the employer shall refrain from withholding

the Local Services Tax if the employee provides a recent pay statement from the

principal employer that shows that the Local Services Tax is being withheld.

• Employer must show on the employee pay stub the amount and locality to which the tax

was paid (for Pittsburgh use “PGH”). Pay stubs will take the place of individual receipts.

• Employers must make upfront exemption forms readily available to employees at all times

and provide new employees with the forms at the time of hiring.

• Employers must keep the exemption forms on file for 3 years.

WHEN TO FILE AND PAY

The employer shall file a return of taxes deducted for each three-month period (quarter) on or

before the last day of the month following each three-month period.

FIRST QUARTER (03):

January 1 thru March 31 (due April 30)

SECOND QUARTER (06):

April 1 thru June 30 (due July 31)

THIRD QUARTER (09):

July 1 thru September 30 (due October 31)

FOURTH QUARTER (12):

October 1 thru December 31 (due January 31)

Make Check payable to: TREASURER, CITY OF PITTSBURGH – DO NOT SEND CASH

Mail to: CITY OF PITTSBURGH LS-1 TAX 414 GRANT ST STE 224 PITTSBURGH PA 15219-2476

A $30.00 fee will be assessed for any check returned from the bank for any reason.

If the Local Services Tax (LS-1) form is no longer needed, please call 412-255-2510.

LS-1 PAYMENT DUE 414 GRANT ST STE 224 PITTSBURGH PA 15219-2476

LS-1 NO PAYMENT DUE 414 GRANT ST STE 224 PITTSBURGH PA 15219-2476

Form Ls-1 - Local Services Tax Quarterly - 2015 Page 2