Professional Tax Preparer Guide
嚜燕rofessional Tax Preparer*s Guide
for Local
Earned Income Tax 2023 Filing Season
save time
file online
efile.
Contents
Part-year returns...................................................................................................................................................3
Part-year worksheet..............................................................................................................................................4
Married, filing jointly...............................................................................................................................................5
Line 1: Gross Compensation - PA taxable wages.................................................................................................6
Line 9: PSD codes and local tax liability................................................................................................................7
Line 10: EIT withheld from payroll - resident and non-resident withholding..........................................................8
Line 12: Credit for taxes paid out-of-state.............................................................................................................9
Calculating and applying credit for income tax paid out-of-state.........................................................................10
Case study: PA resident employed in New York State........................................................................................11
Taxable wages reported to New York on W-2..................................................................................................12
Calculating PA wages reported to New York on W-2.......................................................................................13
Applying out-of-state credits............................................................................................................................14
Line 12: Credit for tax paid to an out-of-state municipality..................................................................................15
Line 13: Payment and credits..............................................................................................................................16
Line 14 and 15: Overpayment, refunds, transferable credits..............................................................................17
Checklist - Confirm before you file......................................................................................................................18
Contact us...........................................................................................................................................................19
? 2023. Keystone Collections Group. All Rights Reserved.
每2每
Taxpayer Annual Local Earned Income Tax Return
Part-Year Returns
(10-xx)
9 Taxpayers who move during the year must file a part-year return for each municipality
9 Pro-rate/allocate taxable income and tax liability for each resident municipality
9 Report separately income and tax paid/due for each resident municipality
9 Provide complete street address for each part-year residence
9 Use correct PSD Code for each municipality to determine tax rate and appropriate distribution of tax
9 Use full months, not fraction of month
(10-xx)
? 2023 Keystone Collections Group. All Rights Reserved.
每3每
Taxpayer Annual Local Earned Income Tax Return
Part-Year Returns, Part-Year Resident Schedule
S-CORPORATION REPORT
TAXPAYER
Report passive or unearned S-Corporation income (losses)
that were reported on your PA-40 Return.
TAXPAYER SPOUSE
.0 0
$
.0 0
$
PART-YEAR RESIDENT SCHEDULE
If you moved to another municipality, use this schedule to calculate income and taxes owed to each taxing jurisdiction. File one local earned
income tax return for each PA municipality. Report taxable income, tax paid and tax liability for each PA municipality separately on each return.
Current Residence
(street address)
(required)
# months at this address
(municipality, State, ZIP)
2. Use full months, not fraction of month
Use full # months; not fraction of month
Employer (1)
Income
Withholding
$
$
divided by 12 months X
divided by 12 months X
(months at this address) = $
(months at this address) = $
Employer (2)
Income
$
divided by 12 months X
(months at this address) = $
Withholding
divided by 12 months X
(months at this address) = $
$
PSD Code - Current Residence
Use full # months; not fraction of month
Total Local Tax Withheld $
Put the Total Income on Line 1 and the Tax Withheld on Line 10 of the Local Earned Income Tax Return for your current residence taxing jurisdiction.
Previous Residence
(street address)
(required)
# months at this address
(municipality, State, ZIP)
Employer (1)
Income
$
divided by 12 months X
(months at this address) = $
Withholding
$
divided by 12 months X
(months at this address) = $
Income
$
divided by 12 months X
(months at this address) = $
Withholding
$
divided by 12 months X
(months at this address) = $
Use full # months; not fraction of month
PSD Code - Previous Residence
Use full # months; not fraction of month
Employer (2)
FAQ
Use full # months; not fraction of month
Previous Residence Total Income $
Visit
for answers to frequently asked questions
Total Local Tax Withheld $
Put the Total Income on Line 1 and the Tax Withheld on Line 10 of the Local Earned Income Tax Return for your previous residence taxing jurisdiction.
LINE 10: LOCAL EARNED INCOME TAX WITHHELD WORKSHEET
Complete worksheet if you work in an area where the non-resident tax rate exceeds your home resident rate
Example
1.
(1)
(2)
(3)
Local Wages
W-2 Box 16
Tax Withheld
W-2 Box 19
Resident EIT Rate
Tax Form Line 9
$10,000.00
$130.00
1.25%
(4)
(5)
Workplace Location Column (4) minus
※Non-Resident§
Column (3)
EIT Rate
If less than 0 enter 0
1.30%
0.05%
(6)
(7)
Disallowed
Credit Allowed for
Withholding Credit
Tax Withheld
Col (1) times Col (5) Col (2) minus Col (6)
$5.00
2.
3.
? 2023 Keystone Collections Group. All Rights Reserved.
3. Supply complete address for each
residence (no PO Boxes)
4. Provide correct PSD Code for each
resident municipality
Use full # months; not fraction of month
Current Residence Total Income $
1. Account for the entire tax year by
number of months at each address.
每 4amount
每
TOTAL Enter this
on Line 10
LINE 12: OUT-OF-STATE TAX CREDIT WORKSHEET (see Instructions)
$125.00
5. Pro-rate/allocate income, withholding
and tax due for each resident
municipality.
6. Provide documentation (pay stubs, etc.)
to account for non-uniform earnings
and/or withholdings
7. File a separate return for each resident
municipality
8. Indicate number of months at each
address on front of both returns.
Taxpayer Annual Local Earned Income Tax Return
Married, Filing Jointly
9
PA law prohibits spouses from combining income and/or tax withholding
9
Spouses may file their individual tax returns at one time, on the same tax return
9
Each spouse must provide supporting documentation
9
Each spouse must sign the return
9
One spouse may credit overpayment to the other spouse*s tax balance, if
applicable
9
This option is only for spouses who report the same legal residence(s) for the
entire tax year (otherwise, select the Married, Filing Separately)
? 2023 Keystone Collections Group. All Rights Reserved.
每5每
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
- instructions booklet no forms included
- commonwealth of pennsylvania governor s office title
- armittrroonn watch instructions
- 2019 pennsylvania personal income tax return instructions
- full client name pennsylvania real estate commission
- statement of reporting trader cftc form 40
- page 1 guidance for international students for
- emergency rental assistance program
- clgs 32 1 10 20 taxpayer annual local earned income tax
- uscis form i 9 instructions
Related searches
- professional learning vs professional development
- professional attributes and professional growth
- tax exempt bond premium tax treatment
- tax tables for 2019 tax return
- california franchise tax board tax rates 2020
- aicpa tax preparer checklist
- tax transcript vs tax return
- columbia tax exempt fund tax information
- 2021 tax brackets and other tax changes
- irs tax table for 2020 tax year
- tax tables for 2017 tax year
- santa clara county tax view tax bill