EIT & LST information

NEWS ALERT 2018 INDIVIDUAL TAX RETURNS

The 2018 Local Earned Income Tax Form mailed to all taxpayers within the Blair County Tax Collection District contained a tax rate error for the Altoona City Non-Resident Tax Rate. The form shows the 2018 Altoona City Non-Resident Tax Rate as 1.50%. This is incorrect. The 2018 Altoona City Non-Resident Tax Rate is 1.40%. Please use this tax rate (1.40%) when determining tax liability for those taxpayers who worked within the City but reside outside the City.

MARTINSBURG BOROUGH LST RATE CHANGE 2019

Effective January 1, 2019 The Local Services Tax (LST) for Martinsburg Borough will increase from $10.00 to $52.00 annually.

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Map of Blair County, PA

eSTIMATED LOCAL INCOME TAX INFORMATION

Who must make estimated tax payments?

Any individual who expects to receive more than $12,000 of net profits, or an individual who has more than $12,000 of taxable compensation not subject to withholding by an employer, must estimate and pay the income tax quarterly.

When are the estimated tax payments due?

Tax due dates for individuals are April 30, July 31, October 31, and January 31, or the first following business day if any deadline falls on a weekend or holiday.

How do I estimate what I will owe?

Estimate the net profits or taxable compensation not subject to withholding by an employer that you expect to earn, receive and/or realize for the entire year. Allow for increases you know will occur, such as raises, bonuses, or other additional compensation. If the total estimated amount is greater than $12,000, multiply your estimated compensation by your resident tax rate, then divide the result by four. This amount is your estimated quarterly payment.

How do I file estimated payments?

You should file your estimated payments by mail on or before the due dates listed above. Use the Quarterly Estimated Payment Vouchers to ensure your payments are properly credited to your account.

For more information you may contact the Bureau at (814) 317-5335 or e-mail at info@blairtax.org

Completion of Form:

The estimated tax payment form must be completed in its entirety for it to be considered a complete filing.

Include the following:

Name

Address (NO RR #s or PO Box #s)

Social Security Number

Resident PSD and Tax Rate

Work Location PSD and Tax Rate

Resident and Work Location PSD:

The Estimated Local Income Tax form contains an area for Resident and Work Location PSD. The information for these areas can be found at the bottom of this page. If you work outside the BCTCB Tax Collection District you can contact the BCTCB for assistance in locating the correct Work Location PSD and Tax Rate.

** Please note: If you are filing Individual Local Income Tax estimated payments, you may need to make LST (Local Services Tax) payments as well. Please see the information for LST payments below and/or contact the BCTCB to determine your requirements. **

* To view and/or print EIT forms, click the following: INDIVIDUAL FORMS *

For more information on Local Earned Income Tax Information, please click on the following link:

http://dced.pa.gov/local-government/local-income-tax-information/#.WFL0Ov4zXAW

LOCAL SERVICES TAX

This flat rate tax is levied upon individuals working within the taxing district. Employers located within a given municipality or school district are required to withhold this tax for each employee. This tax is levied annually. Employers are required to have proof of employee payments.

The BCTCB collects the Local Services Tax from all individuals who are employed within the municipalities listed on the chart at the bottom of the page. Employees not subject to withholding by their employer and all self-reporting individuals who perform services of any kind or engage in occupation or professions within the municipalities listed are required to pay the Local Services Tax.

Political subdivisions that levy an LST at a rate that exceeds $10, must exempt from the tax; taxpayers whose total earned income and net profits from all sources within the political subdivision is less than $12,000.

If the combined rate of a municipal and school LST exceeds $10, it must be assessed and collected in installments based on payroll periods. However, if the LST is levied at a combined rate of $10 or less, the tax may be collected in a lump sum.

Self-Employed Individuals:

If the combined rate of an LST exceeds $10, the tax should be pro-rated and paid by self-employed individuals on a quarterly basis, as if their payroll period is a calendar quarter. Self-employed taxpayers shall pay the tax to the municipality or the tax collector 30 days after the end of each calendar quarter.

* To view and/or print LST forms, click the following: INDIVIDUAL FORMS *

For more information on Local Services Tax Information, please click on the following link:

http://dced.pa.gov/local-government/local-income-tax-information/local-services-tax/#.WFL03f4zXAU

psd, eit, and lst Chart

PSD	Blair Tax Collection District		EIT Rate Resident	EIT Rate Non-Resident	LST Rate
0701	Altoona Area School District		2019	2019	2019
070101	Blair	Altoona City - (1.2% 2012; 1.45% & 1.35% 2013-2015; 1.60% & 1.50% - 2016-2017)	1.60%	1.40%	$52
070102	Blair	Logan Township	1.00%	1.00%	*
070103	Blair	Tyrone Township	1.00%	1.00%	*
0702	Bellwood-Antis School District
070201	Blair	Antis Township - (LST $10 2013 & prior)	1.00%	N/A	$52
070202	Blair	Bellwood Borough	1.00%	1.00%	$10
0703	Claysburg-Kimmel School District
070301	Bedford	Kimmel Township	1.00%	1.00%	*
070302	Blair	Greenfield Township	1.00%	1.00%	*
0704	Hollidaysburg Area School District
070401	Blair	Allegheny Township	1.00%	1.00%	*
070402	Blair	Blair Township - (LST effective 01/01/13)	1.00%	1.00%	$52
070403	Blair	Duncansville Borough - (LST effective 01/01/17)	1.00%	1.00%	$52
070404	Blair	Frankstown Township	1.00%	1.00%	*
070405	Blair	Hollidaysburg Borough	1.00%	1.00%	$52
070406	Blair	Juniata Township	1.00%	N/A	*
070407	Blair	Newry Borough	1.00%	1.00%	*
0705	Spring Cove School District
070501	Blair	Freedom Township	1.00%	N/A	$10
070502	Blair	Huston Township	1.00%	1.00%	$10
070503	Blair	Martinsburg Borough - (LST $10 2018 & prior)	1.00%	1.00%	$52
070504	Blair	North Woodbury Township - (LST $10 2017 & prior)	1.00%	1.00%	$52
070505	Blair	Roaring Spring Borough	1.00%	N/A	*
070506	Blair	Taylor Township - (LST effective 01/01/13)	1.00%	N/A	$52
0706	Tyrone Area School District
070601	Blair	Snyder Township - (LST effective 01/01/17)	1.15%	1.00%	$52
070602	Blair	Tyrone Borough	1.90%	1.00%	$52
070603	Blair	Tyrone Township	1.15%	1.00%	*
070604	Centre	Taylor Township	1.15%	N/A	*
070605	Huntingdon	Birmingham Borough	1.15%	1.00%	*
070606	Huntingdon	Franklin Township	1.15%	1.00%	*
070607	Huntingdon	Warriors Mark Township	1.15%	1.00%	*
0707	Williamsburg Community School District
070701	Blair	Catharine Township	1.00%	1.00%	*
070702	Blair	Williamsburg Borough - (LST effective 01/01/18)	1.00%	N/A	$52
070703	Blair	Woodbury Township	1.00%	1.00%	*
Please note if you work in these () municipalities, the BCTCB is not the assigned LST collector.