Instructions For Filing Form 214 - 2010 (Page 2 of 3) in pdf

GENERAL INSTRUCTIONS FOR FILING 2010 EARNED INCOME/NET PROFITS TAX RETURN FORM

Review these general instructions and follow the line-by-line instructions on the tax return. If you have any questions concerning the

filing of your return, please contact the Bureau.

■ These instructions are not intended to be all inclusive. Reference the complete Rules and Regulations on our website:

1. WHO MUST FILE: LOCAL TAXING AUTHORITIES ORDINANCES AND RESOLUTIONS REQUIRE EACH RESIDENT WHO IS 16 YEARS

OF AGE OR OLDER TO FILE A RETURN REPORTING ALL EARNED INCOME/COMPENSATION/NET PROFITS AND TO PAY ANY TAX

DUE. A RETURN MUST BE FILED EVEN IF YOU HAVE NO EARNED INCOME. Gross earnings are taxable for the entire calendar year in

which an individual turns 16 years of age. If you are retired or permanently disabled or on active duty military, indicate this on the tax form in the

box labeled OCCUPATION, (include date of retirement, disability, etc.) and your name will be removed from our taxpayer file if you have no

taxable income. REMEMBER: IF YOU RECEIVED A TAX RETURN – IT MUST BE FILED WITH THIS BUREAU. Failure to receive a tax

return from the Bureau is not a basis for not filing. Additional tax return forms may be downloaded from our website

or by

contacting the Bureau. FAILURE TO PROPERLY FILE A RETURN MAY RESULT IN LEGAL ACTION. Local taxing authorities’ ordinances

and resolutions are on file at this bureau.

2. A RETURN MUST BE FILED EVEN IF: (a) You were a college student during 2010; (b) Your legal domicile is within the Bureau’s taxing

jurisdiction, regardless of where you reside or were employed; (c) All the tax was withheld by your employer; (d) You received a tax return form

and had no taxable income. If you had no taxable income, indicate NONE on line 8 of the tax return.

3. PARTIAL YEAR RESIDENT: If you were a resident or if your legal domicile was within our taxing jurisdiction for only a portion of 2010 you

are required to file a tax return with this Bureau, listing the applicable portion of your earnings and net profits for the period you were a resident in

our jurisdiction, AND also file a return with the tax collector for the municipality and school district in which you lived the balance of the year, the

applicable portion of your earnings and net profits applicable for that portion of the year. Please use full months.

4. ADDRESS CHANGES: If your address has changed, complete SECTION 1 of FORM 214 to inform us of the number of months at each

address during the tax year, as this information is used to properly distribute your tax to each applicable taxing authority. Use full months only.

5. ACCURACY, COMPLETENESS AND SIGNATURE: Accuracy and completeness are essential to avoid further communication and

correspondence. Complete your return in its entirety. YOU MUST SIGN YOUR RETURN OR IT WILL BE RETURNED AS INCOMPLETE.

6. PROOF OF EARNINGS: All W-2’s, 1099’s and income and expense schedules must accompany each tax return. List each employer, the

amount of earned income tax withheld and earned income in SECTION 3, on the back of the tax return.

7. SUPPORTING SCHEDULES: Use PA Schedules UE, C, F, G, RK-1, NRK-1 to complete Form 214 calculations. Federal schedules are no

longer acceptable unless necessary to document the PA Schedule figures.

8. MULTIPLE OR DUPLICATE TAX RETURNS: If you receive more than one tax return, use the return with the correct Social Security

Number. Return all tax returns in the same envelope, with the duplicate form marked “Duplicate of SSN ___-__-____. DO NOT DESTROY A

TAX FORM as we will not know an error has been made.

9. DUE DATE: Tax returns must be filed and any tax due paid by April 18, 2011. If your Federal or PA State tax return has been audited and

adjustments made which affect the earned income tax, an amended tax return must be filed with this Bureau within 30 days.

10. REFUNDS: Overpayments of $1.00 or more will be refunded by the Bureau. Refunds totaling $10.00 or more must be reported by us to the

Internal Revenue Service. Refund checks of less than $10.00 will not be reissued if not cashed within six months.

11. REMITTANCE: Make check or money order payable to “YATB.” Use the enclosed return envelope to forward your remittance, payment

voucher, tax return, W-2’s, 1099 and/or Schedules. Your cancelled check or money order is your receipt. Do not send cash. If your tax balance

due is less than $1.00, payment need not be remitted, but the tax return must be filed.

12. CREDIT CARD OPTION: You may elect to pay by VISA, MasterCard, American Express or Discover Card through Official Payments Corp.

by going to our website, , or by phone 1-800-272-9829. If you choose the phone option, you will be asked for a Jurisdiction Code

which is 4835. For tax type select “Earned Income Tax Form 214.” There is a convenience fee charged by Official Payments Corp. for this

service.

13. PENALTY: Payable at a rate of ½% (.005) per month or any portion of a month that the earned income tax remains unpaid after the April

15 due date. (Example: $ tax due x .005 x # of months = penalty)

14. INTEREST: Payable at a rate of 6% (.06) per annum of the unpaid tax after the due date. (Example: .000167 x # of days after 4/15/11)

15. PHILADELPHIA TAX CREDIT: You may take credit up to your applicable tax rate multiplied by the earnings subject to Philadelphia Wage

Tax, provided you send evidence of payment. You may not apply the excess Philadelphia tax payment against tax liability for earnings not

subject to the Philadelphia Wage Tax.

16. OUT OF STATE RESIDENTS: Must file and pay tax if you were employed within a municipality which is located in this Bureau’s tax

collection area. See list of municipalities on front of instructions.

17. OUT OF STATE EARNINGS: If you had earnings in any other state and paid state tax on earnings there, you may take as a credit against

the earned income tax due here the balance (of the applicable tax due here on only those wages earned in another state) which remains unused

after first applying the taxes paid to the other state against your PA state income tax. COPIES OF YOUR OUT OF STATE TAX RETURN,

YOUR PA STATE TAX RETURN AND A PA SCH. G ARE REQUIRED. Enter credit amount on line 10 of your local tax return.

Instructions For Filing Form 214 - 2010 Page 2

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