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 firstname.lastname@example.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:
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 or print our individual filing forms, click here to visit our individual filer's downloads.
For more information on Local Earned Income Tax Information, please visit the Pennsylvania Department of Community and Economic Development (PA DCED) information page:
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.
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 here to visit our individual filer's downloads.
For more information on Local Services Tax Information, please visit the Pennsylvania Department of Community and Economic Development (PA DCED) information page: