Non-Resident Employees Exemption Certificate To Be Retained By The Employer Form - City Of Pittsburgh And/or School District Of Pittsburgh
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1
2C
ITY OF
DEPARTMENT OF FINANCE
Tom Murphy
P
ITTSBURGH
Mayor
Ellen M. McLean
Director
Dear Taxpayer,
This letter is for every entity that pays WAGE TAX to the City and/or School District of Pittsburgh. We want
to make sure you are withholding wage tax correctly.
We are providing information that can be used in determining the residency status of an employee (including
Zip Code listings) and the appropriate tax rates to use.
Check the Zip Code of the employee against the Pittsburgh Post Office Zip Code listing we have enclosed.
After checking the list determine one of the following:
ALL CITY OF PITTSBURGH – withhold City and School taxes and send to Pittsburgh. See “R” below.
NOT CITY OF PITTSBURGH – Do not withhold City or School taxes nor send any local taxes for these
employees to Pittsburgh. See “N” below.
PART CITY & PART OTHER LOCAL BOROUGHS OR TOWNSHIPS – If you are not sure of the residency
status of your employee(s), please fax us at 412-255-6821 with the complete address, including street
number, street name, street suffix and Zip Code. For the addresses you faxed us we will fax you back the
City and School District of Pittsburgh residency status and appropriate filing instructions (see below).
R.
If the employee is a City and School resident of Pittsburgh you should withhold a total of
3%. 1% of wages should be withheld and reported in the city column and 2% should be
withheld and reported in the school column of the WT-1 or WTD tax form.
N.
If the employee is not a City resident do not submit tax to the City of Pittsburgh.
O.
If it is determined that the employee is a Mt. Oliver resident you must withhold 2% and submit this
amount in the School District of Pittsburgh column of the WT-1 or WTD. The local tax should be
paid to the Borough of Mt. Oliver.
NOTE: If the employee is a resident of another state or on a VISA and is working within the
boundaries of the City of Pittsburgh, you should withhold 1% and submit to the City of
Pittsburgh in the Non-Resident of Pennsylvania column of the WT-1 or WTD.
Employers, who have a location in the City of Pittsburgh, by law, must withhold City and School District of
Pittsburgh taxes for all employees who LIVE in Pittsburgh. DO NOT withhold Pittsburgh taxes from
Pennsylvania residents who live outside of Pittsburgh.
Employers who have no location(s) in Pittsburgh but have a location in Pennsylvania must withhold the
School District of Pittsburgh tax by a State Law requirement. Most companies withhold both the School
and City of Pittsburgh taxes as a convenience to their employees.
Failure to withhold the proper tax and pay on a proper City and School District tax form will make you
subject for interest and penalty until the above is done. Make sure you put the correct gross wages on the
correct line. You must show: CITY WAGES - SCHOOL WAGES - NON-PA WAGES.
414 GRANT ST RM 206 – PITTSBURGH PA 15219 – FAX 412-255-8621
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