LST_Form_2024.pdf

LS-1 2024 LOCAL SERVICES TAX

- QUARTERLY

For Employers & Self-Employed Individuals City of Pittsburgh

Rev 12/23

USE BLACK INK ONLY ON THIS FORM- DO NOT STAPLE ANYTHING TO THIS FORM

COMPUTATION OF TAX

1. NUMBER OF EMPLOYEES PER QUARTER

This includes employees, owners, sole proprietor and partners

1.

2. AMOUNT DUE 2. .

3. INTEREST (1% (0.01 per month) 3. .

4. PENALTY (5% (0.05 per month) -Maximum 50%) 4. .

5. TOTAL AMOUNT DUE THIS QUARTER (Add lines 2 through 4) 5. .

Make check payable to: TREASURER, CITY OF PITTSBURGH – DO NOT SEND CASH – Mail to: CITY TREASURER LS-1 TAX – 414 GRANT ST – PITTSBURGH PA 15219-2476

A $30.00 fee will be assessed for any check returned from the bank for any reason.

Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year. A worker who is paid weekly would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly would pay $2 every pay.

Act 7 also provides for an upfront exemption when:

• Total earned income from all sources within Pittsburgh is less than $12,000.

• On active duty.

• Employee is an honorably discharged veteran with 100% service-connected disability.

An annual upfront exemption certificate must be completed by the employee and submitted to their employer to qualify for the exemptions listed above. Employers must make upfront exemption forms readily available to employees at all times and provide new employees with the forms at the time of hiring.

Exemption Certificates can be downloaded at our web site: www.pittsburghpa.gov/finance$

030000000000000000000000000002024

ACCOUNT NO FEDERAL ID

QUARTER

CITY ID

DUE ON OR BEFORE

Amended Return (Written Request Required – See Section 604 of the Local Service Tax Regulations)

SIGNATURE ______________________________________________

TITLE _____________________ DATE ________________________

PHONE __________________________________________________

E-MAIL ADDRESS _________________________________________

PREPARER’S NAME _______________________________________

PREPARER’S PHONE ______________________________________

I hereby certify, swear and aver that all statements herein are true and correct to the best of my knowledge and belief, being duly apprised of my duty under the law to submit honest and complete information or be subject to the penalties provided by law.

OMISSION OF THE ABOVE APPLICABLE INFORMATION

CONSTITUTES AN INCOMPLETE RETURN

Business Name:

Mailing Address:

City, State,Zip:

http://www.pittsburghpa.gov/finance

CITY OF PITTSBURGH, LOCAL SERVICES TAX

FOR EMPLOYERS OR SELF-EMPLOYED INDIVIDUALS

CITY CODE, TITLE TWO, CHAPTER 252

INSTRUCTIONS

WHO MUST FILE

All employers and self-employed individuals are required to collect the Local Services Tax from all employees and self-employed individuals, engaged in an occupation within the City of Pittsburgh.

PROFESSIONAL EMPLOYER ORGANIZATIONS-If you are a Professional Employer Organization, who is responsible for filing the Local Services Tax on behalf of your clients, complete the Local Services Tax Allocation Schedule for Professional Organization form found at www.pittsburghpa.gov/finance.

LINE 1- NUMBER OF EMPLOYEES PER QUARTER

To calculate the number of employees per quarter, you must count the total number of employees (including sole proprietor, owners and partners) for your established pay period. Your established pay period may be monthly, weekly, bi-weekly, etc. Include all full-time, part-time, temporary, seasonal, salaried and hourly workers. Enter the total number of employees for the quarter on line 1. If you are submitting an annual return, enter the total number of employees for the year. The employer must still file the quarterly returns.

LINE 2- AMOUNT DUE

Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year. No more than $52 should be deducted from a single employee’s paycheck for the entire year. A worker who is paid weekly would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly would pay $2 every pay.

EMPLOYER REQUIREMENTS

• In the case of concurrent employment the employer shall refrain from withholding the Local Services Tax if the employee provides a recent pay statement from the principal employer that shows that the Local Services Tax is being withheld.

• Employer must show on the employee pay stub the amount and locality to which the tax was paid (for Pittsburgh use “PGH”). Pay stubs will take the place of individual receipts.

• Employers must make upfront exemption forms readily available to employees at all times and provide new employees with the forms at the time of hiring.

• Employers must keep the exemption forms on file for 3 years.

WHEN TO FILE AND PAY

The employer shall file a return of taxes deducted for each three-month period (quarter) on or before the last day of the month following each three-month period.

January 1 thru March 31 (due April 30) April 1 thru June 30 (due July 31) July 1 thru September 30 (due October 31) October 1 thru December 31 (due January 31)

FIRST QUARTER (03):

SECOND QUARTER (06):

THIRD QUARTER (09):

FOURTH QUARTER (12):

ANNUAL RETURN (12): January 1 thru December 31 (due January 31)

REFUNDS

The City of Pittsburgh will issue refunds to the employer only if the employer provides evidence that the tax was refunded previously to the employee by the employer. If the employer can demonstrate that it made a computation error on the return and show that the underlying tax was not withheld from any person, the refund can be issued to the employer.

FOR ASSISTANCE CALL 412-255-2525

Has business been sold or discontinued? Do you need to update or change your business information?

If YES, a CHANGE IN BUSINESS STATUS FORM must be completed and returned for processing.

Form(s) can be downloaded at www.pittsburghpa.gov/finance or call 412-255-2525 to request the form.