Instructions for Completing Quarterly Local Services Tax Forms:
The Local Services Tax (LST) is levied on persons who engage in an occupation in Allegheny Township. Employers are required to withhold and remit the tax on employees and themselves, and file quarterly returns. Blank forms are provided with this notice.
***Do NOT send your LST Tax payments to Blair County Tax Collection. Allegheny Township is still collecting the Local Services Tax for the Township. Remit the Allegheny Township LST to: Allegheny Township, Attn: Treasurer, 3131 Colonial Drive, Duncansville, PA 16635.
Exemptions
Certain persons are exempt from tax:
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Persons with annual earnings less than $12,000.00.
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Certain severely disabled veterans.
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Certain US Reservists on active duty.
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Persons with concurrent employment whose primary employment is outside Allegheny Township and who pay the equivalent tax to the municipality in which the person is primarily employed.
People who wish to claim exemption must complete and file an exemption certificate annually. Forms are available at the Township or employer and must be filed with both. Employers must maintain all completed exemption certificates.
When to File Return and Remit Tax
Employers must remit the LST on or before the last day of the month following the end of each quarter of the calendar year. Returns are due April 30, July 31, October 31 and January 31 of each calendar year.
Rate of Tax
The rate of tax is $52.00 per calendar year, assessed on a pro-rata basis at $1.00 per week. The date of the payroll determines the calendar quarter in which a week or weeks are reported. Do NOT collect this tax in a lump sum payment.
Withholding and Payments for Various Pay Cycles:
Weekly Pays: Deduction $1.00 per pay
Bi-Weekly Pays: Deduct $2.00 per pay
Semi-Monthly Pays: Deduct $2.17 per pay for 16 pays and $2.16 per pay for the 8 remaining pays.
Monthly Pays: Deduct $4.33 per pay for 8 pays and $4.34 per pay for the 4 remaining pays.
Self-Employed: Remit $13.00 per quarter
Refunds
Employers are responsible to refund any taxes deducted from their employees in error.
BELOW ARE FORMS FOR FILING QUARTERLY LOCAL SERVICES TAX:
LST - 3 Self-Employed
LST Exemption Certificate
LST Refund Form
2013 W-2 LST Reconciliation Form