Form Rev-415 As - Employer Withholding Information Guide Page 10
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245. Expenses for travel, meals and lodging on business trips;
transportation expenses (but not commuting); and business
expenses incurred by outside salesmen.
6. Office or work area expenses if:
a. The duties of employment require a suitable work
area;
b. A suitable work area is not provided by the employer;
c. The work area used constitutes a principal place of
work; and
d. The work area is used regularly and exclusively to
perform the duties of employment.
7. Expenses paid or incurred by an employee for moving
him/herself, the immediate family, household goods and
personal effects, provided the transfer is in the interest
of and benefits the present employer, and is from one
permanent duty station to another.
8. Education expenses only if:
a. The education specifically is required by law or by the
employer to retain an established employment status
or rate of compensation; and
b. The education is not part of a program for a new occu-
pation, trade or business, even if the employee does
not intend to enter that new occupation, trade or busi-
ness. Education costs voluntarily paid or incurred
merely to maintain or improve skills are not allowable
business expenses.
9. Business gifts.
COLLECTION OF TAXES
Tax is to be withheld as employees are paid, even on sup-
plemental compensation not paid daily, weekly, semiweekly,
semimonthly, monthly or quarterly. An employer is not
permitted to deduct from the compensation of an employee
just from the last payment for a deposit period; rather the
employer is to withhold from each paycheck issued.
Instructions for Withholding From
Resident Employees
1. When a Pennsylvania resident performs services in
Pennsylvania, the employer must withhold Pennsylvania
personal income tax from the employee’s compensation.
Where the employer is subject to Pennsylvania withholding
requirements and a Pennsylvania resident is rendering
services as the employer’s employee wholly in another
state, the employer must withhold on the entire compen-
sation paid to the employee, unless the other state has
an income tax and the employer is withholding the other
state’s tax.
2. When a Pennsylvania resident is performing services
partly within and partly outside the commonwealth, one
of the following provisions applies:
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