Pine Township
Act 32 Information for Taxpayers

Act 32 Information for Taxpayers

Overview    
What is my PSD code?
Where can I get a Residency Certification Form?
What if my employer doesn’t withhold?
What if I’m self-employed?
Can I be audited?

 

Overview

 

In 2008, the Pennsylvania legislature passed a new law (Act 32), which made 2 major changes to the way earned income tax is collected:

First, it requires all employers in the state to withhold the earned income tax for their employees.  What does this mean for you?  Well, if your employer didn’t already withhold your earned income tax, they will be required to do it starting January 1, 2012.  This means you won’t have to make quarterly estimated payments unless you are self-employed or work out-of-state.  You will still have to file an annual tax return with Keystone, though.

Second, the new law requires municipalities to consolidate their earned income tax collection into larger regions (or tax collection districts).  So, instead of each township, borough, or city having its own earned income tax collector, there will be a single collector for each region.  Pine is in the “Allegheny North Tax Collection District”, which has chosen Keystone Collections Group to collect the tax.

To file a tax return for years 2012 and beyond, please visit Keystone’s website at:

http://www.keystonecollects.com/page/taxpayer

Forms can be downloaded, or e-filing is also available.

 

What is my “PSD” code?
Answer: 711001
Total Resident EIT Rate: 1%


Chances are, you’ve never heard of this.  Well, a “PSD” code stands for Political Subdivision Code, and your employer should be asking you for this shortly, if they haven’t already.  You will be asked to fill out a “Residency Certification Form” so that your employer can tell the tax collector exactly where your tax should be sent.  This isn’t always as simple as it sounds, since in many communities in Pennsylvania, people refer to where they live by their post office name.  That doesn’t always correspond to a political subdivision.  For example, residents of Pine can have a post office address of Wexford, Gibsonia, Mars, or Valencia.  The political subdivision is actually “Township of Pine, Allegheny County” (yes, there are Pine Townships in other counties, too!)  .  The PSD code is a unique six-digit number that identifies each municipality in Pennsylvania to make sure everyone’s earned income tax is sent to the right place.  If you live in Pine, your PSD code is 711001.  That’s broken down into the following sections:

71 – Allegheny North Tax Collection District
10 – Pine-Richland School District
01 – Township of Pine

It’s kind of like our Township’s Social Security Number!

To find the PSD code for another municipality, you can visit this website:

  http://munstatspa.dced.state.pa.us/FindLocalTax.aspx

 

Where can I get a Residency Certification Form?

You will need to give your employer this form so that they can tell the earned income tax collector where your tax should be sent.  It will be an addendum to your W-4 form and kept with your employment records.  You also need to give them an updated form anytime you move to a new address. If your employer hasn’t given you the form, you can download one from this website:  http://www.newpa.com/webfm_send/1862

 

What if my employer doesn’t withhold?

All employers with worksites in Pennsylvania, including home-based employees, will be required to withhold earned income tax for their employees.  If they fail to do so, or withhold the tax and fail to send it in, they can face criminal and civil legal consequences.  If your employer fails to follow the law, however, it doesn’t relieve you of your responsibility to file annual tax returns and pay the tax due. 

If you are employed outside of Pennsylvania, your employer is not obligated to withhold your earned income tax, so you will still have to make quarterly estimated payments.  You can visit Keystone’s website to get forms: http://www.keystonecollects.com/page/taxpayer

 

 What if I’m self-employed?

You will still need to make quarterly estimated tax payments based on your net profit from self-employment.  You can visit Keystone’s website to get forms: http://www.keystonecollects.com/page/taxpayer

 

Can I be audited?

Yes, just as the previous tax collector could examine and audit your records to determine if there had been a failure to file tax returns and/or pay the tax, Keystone Collections Group can perform audits for tax years 2012 and beyond. Audits must be performed in accordance with the Local Taxpayer Bill of Rights.

 

Township of Pine Municipal Center

Contact Us

Township of Pine
230 Pearce Mill Road
Wexford, PA 15090
Phone: 724-625-1591
Fax: 724-625-1560

Pine Community Center
100 Pine Park Drive
Wexford, PA 15090
Phone: 724-625-1636 Opt 3
Fax: 724-625-1608

Township of Pine