Form F-1 - Taxpayer Annual Local Earned Income Tax Return Page 3
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4LOCAL EARNED INCOME TAX RETURN
I1981
102814
A. GENERAL INSTRUCTIONS
1. WHEN TO FILE: This return must be completed and filed by all persons subject to the tax on or before April 15 (unless the
15th is a Saturday or Sunday then file the next business day), regardless of whether or not tax is due. If you file a Federal or
State Application for Extension, check the extension box on the front of the form and send this form along with your estimated
payment by April 15, unless the 15th is a Saturday or Sunday, then by the next business day. If you use a professional tax
preparer verify if you are responsible to submit your final return or if it was submitted for you.
2. WHERE TO FILE: Remit to the address printed on the tax return or see if you are eligible to file online at
3. EFFECTIVE DATES: January 1 through December 31, unless otherwise noted on your Local Earned Income Tax Return.
4. AMENDED RETURN: If a taxpayer amends his federal income tax return, an amended Local Earned Income Tax Return
must also be filed with this office. Check the Amended Return box on the front of the form.
5. RECEIPT / COPY: Your cancelled check is sufficient proof of payment.
6. PENALTY AND INTEREST: If for any reason the tax is not paid when due, Penalty and Interest will be charged. Any late,
incorrect filing or payment may result in fees and penalties including a 10% Delinquent Account Servicing fee.
7. ROUND OFF CENTS to the nearest whole dollar. Do not include amounts under 50 cents and increase amounts from 50
to 99 cents to the next dollar amount.
8. USE BLACK OR BLUE INK ONLY WHEN COMPLETING THIS FORM. DO NOT USE RED INK.
9. Do not staple documents or paper to form.
10. Please submit the original form only, do not submit copies. If additional blank copies are needed, please go to
B. REGULATIONS/LINE BY LINE INSTRUCTIONS
LINE 1: GROSS EARNINGS FOR SERVICES RENDERED
DOCUMENTATION REQUIRED: W-2(S) must be enclosed (photocopies are accepted).
LINE 1: TAXABLE INCOME INCLUDES: Salaries; Wages; Commissions; Bonuses; Tips; Stipends; Fees; Incentive
Payments; Employee Contributions to Retirement Accounts; Compensation Drawing Accounts (if amounts received
as a drawing account exceed the salaries or commission earned, the tax is payable on the amounts received. If the
employee subsequently repays to the employer any amounts not in fact earned, the tax shall be adjusted
accordingly); Benefits accruing from the employment, such as: Annual Leave, Vacation, Holiday, Separation,
Sabbatical Leave; Compensation received in the form of property shall be taxed at its fair market value at the time
of receipt; Jury Duty Pay; Payments received from weekend meetings for National Guard or Reserve Units; Sick
Pay (if employee received a regular salary during period of sickness or disability by virtue of his agreement of
employment); Taxes assumed by the Employer.
NON-TAXABLE INCOME INCLUDES: Social Security Benefits; Unemployment Compensation; Pensions; Public
Assistance; Death Benefits; Gifts; Interest; Dividends; Boarding and Lodging to employees for convenience of
employer; Lottery Winnings; Supplementary unemployment benefits (sub pay); Capital Gains (Capital losses may
not be used as a deduction against other taxable income); disability benefits (Periodical payments received by an
individual under a disability insurance plan.); Active military service SERVED OUTSIDE OF PENNSYLVANIA and
summer encampment; personal use of company cars; cafeteria plans; and clergy housing allowance. Some forms
of payments from Individual Retirement Programs, such as Keogh, Tax Shelter Annuity, IRA, and 401K are not
taxable. Taxpayer should refer to the PA Department of Revenue regulations regarding taxable compensation.
LINE 2: ALLOWABLE EMPLOYEE BUSINESS EXPENSES
DOCUMENTATION REQUIRED: Pennsylvania form PA-UE must be enclosed (photocopies are accepted).
LINE 3: OTHER TAXABLE EARNED INCOME: Include income from work or services performed which has not been
included on line 1or line 5. Do not include interest, dividends or capital gains.
LINE 4: TOTAL TAXABLE EARNED INCOME: Subtract line 2 from line 1 and add line 3.
LINES 5 & 6: NET PROFITS/NET LOSSES FROM BUSINESS: Use line 5 for profit and line 6 for loss. DOCUMENTATION
REQUIRED: 1099(s), Phila BIRT/NPT, PA schedules C, E, F, or K-1 must be enclosed (photocopies are accepted).
RULE: A taxpayer may NOT offset a business loss against wages and other compensation (W-2 earnings -- line 1).
"Pass-through" income from an S-Corporation is NOT taxable and loss is not deductible. A taxpayer may offset a
loss from one business entity against a net profit from another business entity.
LINE 7: TOTAL TAXABLE NET PROFIT: Subtract line 6 from line 5; if less than zero, enter zero.
LINE 8: TOTAL TAXABLE EARNED INCOME AND NET PROFIT: Add lines 4 & 7.
LINE 9: TAX LIABILITY: Multiply line 8 by the tax rate printed on the tax return. For example, if 1% use .01, if 1/2% use .005.
LINE 10: EARNED INCOME TAX WITHHELD: If you work in an area that taxes non-residents at a higher rate than the
resident rate where you live, you may not be able to claim the entire amount of tax withheld on your W-2's. If
this is the case complete the worksheet on the back of the Final Return Form to calculate the amount of income tax
withheld to enter on Line 10 of the Final Return. If this is not the case then combine the amount of tax withheld as
reported in box 19 of your W-2's and report that amount on Line 10 of the Final Return. To determine if you work in
an area that has a Non-Resident Tax Rate that exceeds the resident rate where you live, contact your employer or
visit:
LINE 11: QUARTERLY ESTIMATED PAYMENTS/CREDITS FROM PREVIOUS TAX YEAR: List any quarterly estimated
payments made to date for appropriate filing year. Do not include any penalty and interest amounts that may have
been made with the quarterly payments. Also, include tax credit from the previous tax year.
LINE 12: MISCELLANEOUS CREDITS
GENERAL RULES APPLICABLE TO ALL LINE 12 CREDITS: (1) Credits for income taxes paid to other states must
first be used against your Pennsylvania state income tax liability; any credit remaining thereafter may be used against
your local earned income tax liability. (2) Credits for income taxes paid to political subdivisions located outside of
Pennsylvania or for wage taxes paid to Philadelphia may be taken directly against your local earned income tax iability.
(3) In calculating your credit for income taxes paid to another state or to a political subdivision, note that the same items
of income must be subject to both your local earned income tax and the out-of state tax. (4) No credit for income taxes
paid to another state or political subdivision may exceed your total local earned income tax liability.
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