Local Services Tax (2009 & 2010)
This information is primarily for employers in North Huntingdon Township and Irwin Borough.
Individuals earning $12,000 or more in a calendar year (January 1 through December 31) are subject to the $52.00 Local Services Tax (LST).
The total number of employees reported at the top of the LST-1 form must agree with the total number of employees listed at the bottom of the LST-1 form or an acceptable computer generated form.
Employee Social Security numbers must be included or your check will be returned and interest and penalty will be applied.
Employers are to withhold an amount not to exceed $1/week.
The LST-1 form must be filed on or before the due dated indicated on the front of this form.
For purposes of the Local Services Tax, employers (natural persons) and self-employed individuals shall consider themselves as employees when filing and shall pay the tax.
The LST-1 form must be filed only for quarters when withholding from employees actually occurs.
For employees not earning $12,000 in a calendar year, the employer must have a completed Exemption Certificate on file. A copy of this certificate must be filed with the Norwin School District Tax Office in the quarter they are first employed. If the employee’s circumstances change, and their earnings will exceed $12,000, it is the employer’s responsibility to begin withholding, and to deduct the amount that would have been paid year-to-date had the exemption not been filed. This exemption certificate will be provided to you by the Pennsylvania Department of Community and Economic Development (DCED). Click here to obtain a form.
Employers will be required to file an annual reconciliation form for the Local Services Tax, which will be due February 14 of the following year.
If receipts are required, click here to obtain a form to be used for this purpose.
Tax Office Main Page | Norwin School District
Updated 1/13/2009
