Final Individual Earned Income Tax Return Form Pennsylvania (Page 2 of 2) in pdf

INSTRUCTIONS

1. WHO MUST FILE: Every resident or part year resident of the Borough of Alburtis who has earned income or net profits

during any part of the year must file this form with the Earned Income Tax Officer even if the full amount of earned income tax

was withheld during the year. If you received a final return form but had no taxable income for the year, please indicate the

reason (retired, disabled, homemaker, etc.) on the occupation line and return the form to the Tax Officer.

2. TIME TO FILE: On or before April 15

. Tax returns must be received or postmarked (by the U.S. Postal Service, not a

private postal metering machine) no later than April 15 to avoid interest and penalty charges. There is no provision for an

extension of time to file this form or to pay the tax.

3. PLACE TO FILE: Borough of Alburtis Earned Income Tax Office, 260 Franklin Street, P.O. Box 435, Alburtis, Pennsylvania

18011-0435.

4. FAILURE TO FILE: Failure to file a return may result in a fine up to $500.00, plus interest and penalties. Failure to receive a

tax return does not relieve you of the responsibility to file a return.

5. TAXABLE EARNED INCOME: This term has the same meaning as the term “Compensation” for purposes of the

Pennsylvania Personal Income Tax. Report the same amounts as you report on your Pennsylvania Personal Income Tax from on

the line for “Gross Compensation.” See the instructions for the Pennsylvania Personal Income Tax from for further information.

(There is only one exception: the amount of any housing allowance provided to a member of clergy shall not be taxable as

earned income.)

6. ALLOWABLE EMPLOYEE BUSINESS EXPENSES: This term has the same meaning as provided for purposes of the

Pennsylvania Personal Income Tax. Report the same amounts (if any) that you report on your Pennsylvania Schedule UE. See

the instructions for Pennsylvania Schedule UE for further information. You must attach an exact duplicate of the Pennsylvania

Schedule UE to this return if you are claiming any expenses on line 2.

7. NET PROFIT / NET LOSS FROM BUSINESS, PROFESSION, OR OTHER ACTIVITY: This term generally has the

same meaning as provided for purposes of the Pennsylvania Personal Income Tax. See the instructions for the Pennsylvania

Personal Income Tax form and its schedules for further information. However, the term does not include income which is not

paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business,

profession, or other activity of farming, the term does not include: (1) any interest earnings generated from any monetary

accounts or investment instruments of the farming business; (2) any gain on the sale of farm machinery; (3) any gain on the sale

of livestock held 12 months or more for draft, breeding, or dairy purposes; and (4) any gain on the sale of other capital assets of

the farm.

8. REPORTING NET PROFITS AND LOSSES: Before completing lines 6 and 8 of form, you must first compute the net profit

and loss from each business, profession, or activity separately. Net losses resulting from one business, profession, or other

activity cannot be used as an offset against the net profits of a different business, profession, or other activity. The total net

losses from all businesses, professions, or activities which had a net loss for the year is to be entered on line 6. The total net

profits from all businesses, professions, or other activities which had a net profit for the year is to be entered on line 8. You

must attach an exact duplicate of the applicable Pennsylvania Scedules C, F, and/or RK-1 ( or other forms or schedules

permitted for the Pennsylvania Personal Income Tax purposes) for each business, profession, or activity for which you report a

net loss or net profit on lines 6 or 8.

9. LATE PAYMENTS: If payment is made after April 15, include interest and penalties on line 16. Interest is calculated at 6%

per year as follows: tax due on line 15 X number of complete months since April 15, plus an additional one month for any days

of payment after the 15

of a month / 12 X .06. The penalty is equal to ½% of the amount of the tax due on line 15 for each

month or part of a month since April 15.

10. AMOUNTS UNDER $1.00: If the Balance of Tax Due on line 15 is less than $1.00, the amount due need not be remitted. No

refunds under $1.00 will be made.

You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund, and

collection of local taxes by calling the Borough of Alburtis at 610-966-4777 during the hours of 8:00 a.m. to 12:00 noon, and

1:00 p.m. to 4:30 p.m., Monday through Friday, except holidays.

Final Individual Earned Income Tax Return Form Pennsylvania Page 2

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