Form F-1 - Taxpayer Annual Local Earned Income Tax Return Page 4
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4LINE 12: (CONTINUED)
CREDIT FOR TAXES PAID TO OTHER STATES: You may take a credit based upon the gross earnings taxed both
in another state and in Pennsylvania that is in excess of Pennsylvania state personal income tax rate. Your available
credit is capped at the Act 511 tax rate as shown on the front of your tax return. You will owe the additional taxes
due on your out of state wages subject to the additional tax rate imposed. THIS CREDIT WILL BE DISALLOWED
IF THE FOREIGN STATE RETURN AND YOUR W-2 FORM SHOWING STATE INCOME TAX WITHHELD IS NOT
PROVIDED. No credits are given for state income taxes paid to states that reciprocate with the Commonwealth
of Pennsylvania. These states are: Maryland, New Jersey, Ohio, Virginia, West Virginia, and Indiana.
EXAMPLE Taxpayer earned wages of $10,000.00 in Delaware and paid an income tax liability to that state of $317.00.
Assuming the current Pennsylvania state tax rate is 3.07% for the tax year in question, since the $317.00 exceeds
3.07% (PA Tax) amount of $307.00 by $10.00, the $10.00 may be credited against your local income tax.
Gross Income
(1)
$10,000.00
Local tax 1% or Act 511 portion of rate as specified on front of the form
x .01
(2)
100.00
Tax paid to Delaware
(3)
317.00
PA Income Tax (3.07% x $10,000.00)
(4)
307.00
Credit to be used against Local Tax
(Line 3 minus Line 4)
On Line 12 of the tax return, enter this amount
(5)
10.00
or the amount on Line 2 of worksheet,
whichever is less
If all your wages or gross earnings are subject to Delaware State Income Tax (not PA), use the above example to
complete your tax obligation on Worksheet located on the reverse side of the tax return. If you had earned income
NOT taxed by Delaware, this income would be subject to the earned income tax effective in your district and must
be shown separately on the Local Earned Income Tax Return. You may not use any tax paid to another state as
credit on earnings outside the other state.
CREDIT FOR TAXES PAID TO POLITICAL SUBDIVISIONS OUTSIDE OF PENNSYLVANIA: You may take a credit
based upon the gross earnings taxed in both another political subdivision and in your home taxing district in
Pennsylvania. THIS CREDIT WILL BE DISALLOWED IF THE FOREIGN CITY RETURN AND OR YOUR W-2
FORM SHOWING CITY INCOME TAX WITHHELD IS NOT PROVIDED.
CREDIT FOR TAXES PAID TO PHILADELPHIA: You may use any wage taxes paid to Philadelphia as a credit on
wages, salaries and commissions, etc., or net profits earned outside of Philadelphia. A COPY OF YOUR W-2 AND/OR
VERIFICATION OF TAXES PAID MUST BE ENCLOSED WITH THE FORM OR CREDIT WILL BE DISALLOWED. No
refunds or credits will be allowed for any overpayment made to Philadelphia.
LINE 13: TOTAL PAYMENTS AND CREDITS: Enter the sum of lines 10, 11 & 12.
LINE 14: REFUND: Before calculating a refund, ensure that you have followed the instructions for Line 10 accurately. Most
refund requests are denied because the amount of money withheld is claimed incorrectly. If tax due (line 9) is less
than your credits (line 13), enter amount of refund. If you have an overpayment of taxes in excess of $1.00, you
may elect to receive a refund or take as a credit against next year's tax liability. A 1099 will be issued to the
Federal Government for any credit or refund in excess of $10.00.
LINE 15: CREDIT: If tax (line 9) is less than your credits (line 13) enter amount of credit and check the applicable box for
credit to spouse or credit to next year. A 1099 will be issued to the Federal Government for any credit or refund in
excess of $10.00.
LINE 16: AMOUNT OF TAX DUE: If tax (line 9) is larger than your credits (line 13), enter amount of tax due. If less than
$1.00, ENTER ZERO.
LINE 17 & 18: INTEREST AND PENALTIES: If for any reason the tax is not paid when due, interest and an additional
penalty of the unpaid tax for each month shall be added and collected. Additional costs will be charged for any
return received after the due date.
LINE 19: TOTAL AMOUNT DUE: The sum of lines 16, 17 & 18. OMIT IF LESS THAN $1.00. Make Checks Payable to HAB-EIT.
NOTE: All accounts are subject to audit and review. Local or city copy of W-2 and/or supporting schedules must be enclosed
with tax return.
(Photocopies of W-2s and schedules are accepted).
SUBMIT YOUR RETURN
For Returns with Payments:
For Returns with No Payment,
For Returns with Refunds:
No Refund:
HAB FI Payment
HAB FI None
HAB FI Refund
PO Box 25158
PO Box 25159
PO Box 25160
Lehigh Valley, PA 18002-5158
Lehigh Valley, PA 18002-5159
Lehigh Valley, PA 18002-5160
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