S-CORPORATION REPORT
Report passive or unearned S-Corporation income (losses)
that were reported on your PA-40 Return.
$
.0 0
$
.0 0
TAXPAYER TAXPAYER SPOUSE
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) # months at this address
(municipality, State, ZIP)
PSD Code - Current Residence
Employer (1)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (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) = $
Current Residence Total Income $ 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) # 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) = $
Employer (2)
Income $ divided by 12 months X (months at this address) = $
Withholding $ divided by 12 months X (months at this address) = $
Previous Residence Total Income $ 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.
PSD Code - Previous Residence
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
(1)
Local Wages
W-2 Box 16
(2)
Tax Withheld
W-2 Box 19
(3)
Resident EIT Rate
Tax Form Line 9
(4)
Workplace Location
“Non-Resident”
EIT Rate
(5)
Column (4) minus
Column (3)
If less than 0 enter 0
(6)
Disallowed
Withholding Credit
Col (1) times Col (5)
(7)
Credit Allowed for
Tax Withheld
Col (2) minus Col (6)
Example
1.
2.
3.
$10,000.00 $130.00 1.25% 1.30% 0.05% $5.00 $125.00
TOTAL Enter this amount on Line 10
LINE 12: OUT-OF-STATE TAX CREDIT WORKSHEET (see Instructions)
(Credit for income tax paid to non-reciprocal states must rst be applied to PA State tax. Credit for taxes paid may not exceed local resident EIT liability.)
Out-of-state income ......................................................................$
(Use gure from PA Schedule G-L)
Out-of-state tax paid .....................................................................$
(Use gure from PA Schedule G-L, Line 4.c)
PA state income tax liability ..........................................................$
(Out-of-state income x 3.07%)
Credit available against PA state tax liability ................................$
(Choose the lesser of the out-of-state tax paid and the PA state income tax liability)
Balance from PA state tax credit .............................................................. $
(subtract PA state tax liability from out-of-state tax paid)
Out-of-state income ......................................................................$
(Use gure from PA Schedule G-L)
Local Rate Multiplier (see Line 9 for local tax rate) ................................................. $
(Out-of-state income times local resident tax rate)
LOCAL EARNED INCOME TAX CREDIT FOR LINE 12 ........................................................................................ $
(Enter the lesser of the Balance from PA state tax credit and the Local Rate Multiplier on Line 12 of tax return)
A NOTE FOR RETIRED AND/OR SENIOR CITIZENS
If you are retired and are no longer receiving a salary, wages or income from a business, you may not owe an earned income tax. Social Security payments,
payments from qualied pension plans, interest and/or dividends accrued from bank accounts and/or investments are not subject to local earned income tax. If you
received an Annual Local Earned Income Tax Return, please check the “retired” box on the front of the form and return it to your tax collector. If you still receive wages
from a part-time employer or income from a business, you will need to le a return and pay the local earned income tax.
(required)
(required)
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
Use full # months; not fraction of month
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