Enlarge image | Capital Tax Collection Bureau 2301 North Third Street ▪ Harrisburg, PA 17110 (717) 234-3217 (Phone) ▪ (717) 234-2962 (Fax) LOCAL EARNED INCOME TAX RETURN CERTIFICATE OF RESIDENCE FORM __________________________________________________________________________________________ This form is to be used by employers and/or taxpayers to report essential information for the collection and distribution of Local Earned Income Taxes (EIT). This form must be utilized by employers when a new employee is hired or when a current employee notifies employer of a name and/or address change. SECTION 1 – EMPLOYEE PHYSICAL RESIDENT ADDRESS NAME (Last, First, Middle Initial) SOCIAL SECURITY NUMBER PHYSICAL STREET ADDRESS (Not PO Box or c/o Address – See Section 2 below) BIRTHDATE CITY STATE ZIP CODE DAYTIME PHONE NUMBER COUNTY SCHOOL DISTRICT MUNICIPALITY (City, Borough, Township) DATE YOU BECAME A RESIDENT OF ABOVE ADDRESS PSD CODE (6 digit) TOTAL RESIDENT EIT RATE SECTION 2 – EMPLOYEE MAILING ADDRESS MAILING ADDRESS (Complete only if different from physical address in Section 1) CITY STATE ZIP CODE SECTION 3 – SPOUSE ALSO RESIDING AT ABOVE ADDRESS NAME (Last, First, Middle Initial) BIRTHDATE SOCIAL SECURITY NUMBER SECTION 4 – EMPLOYER LOCAL EMPLOYMENT LOCATION – LOCAL PHYSICAL ADDRESS EMPLOYER NAME (Use Federal ID Name) EMPLOYER FEIN LOCAL STREET ADDRESS (Not PO Box) CITY STATE ZIP CODE PHONE NUMBER COUNTY SCHOOL DISTRICT MUNICIPALITY (City, Borough, Township) WORK PSD CODE (6 digit) MUNICIPAL NON-RESIDENT EIT RATE SECTION 5 – CERTIFICATION SIGNATURE OF EMPLOYEE DATE PHONE NUMBER EMAIL ADDRESS For information on obtaining the appropriate MUNICIPALITY (City, Borough, Township) PSD CODES and Earned Income Tax RATES to enter in Sections 1 and 4 above, please refer to the Pennsylvania Department of Community and Economic Development website: www.newPA.com Select Get Local Gov Support > Municipal Statistics > EIT/PIT/LST Tax Registers |
Enlarge image | Capital Tax Collection Bureau Certificate of Residence Form Instructions Purpose The Certificate of Residence will allow your employer to provide the tax bureau with the information required to distribute the local earned income tax withheld from your paycheck to the correct municipality and school district. You need to provide your employer with your DOMICILE address (i.e. permanent/principal physical address). This address may differ from your mailing address. Determining your Domicile Most individuals have just one principal place of residence and can easily determine their domicile by considering the following characteristics of one’s domicile. A domicile is: • A permanent home to which you have the intention of returning to when absent • A voluntary fixed place of habitation that is not for a special or limited purpose • A fixed place of habitation which you consider to be permanent rather than temporary If you can determine your domicile using the above criteria, go to “Instructions” below. If not, read on. Items to consider in determining the residence with the greatest connections would include where a person: • Maintains a driver’s license and vehicle registration • Obtains a homestead or farmstead exemption on property • Declares residency for licenses, income tax returns or school tuition • Fulfills local tax obligations • Registers to vote • Spends the greatest amount of time • Has doctors, lawyers and accountants • Worships regularly • Participates in social, fraternal or athletic organization Your domicile does not change until you move to another location with the sincere intention of making your “new” permanent home there and abandoning your previous domicile. File a new certificate with your employer at the time this occurs. Instructions Instructions to Employees: Complete Sections 1,2,3 & 5 and return to your employer at time of employment or change of address and/or name. If the employee is not sure of his or her municipality or school district, they can go to the US census Bureau website and enter their street address to determine the correct information. Go to their website at http://factfinder.census.gov then click on the “Address Search” tab on the left side of the page. Shaded area in Section 1 should be completed by your employer. Instructions to Employers: Complete Section 4 of this form and the shaded area of Section 1. If you have multiple work locations, be sure to indicate the local address where the employee in Section 1 works. You will need the information in Section 1 and Section 4 when completing your local withholding tax return (Form 511). Determine the correct PSD Code and Withholding Rate for the employee’s residence address in Section 1 and the PSD Code and Withholding Rate for the work location address in Section 4. Under Act 32 of 2008, you are required to withhold from the employee the higher of the Section 1 resident rate or the Section 4 non-resident rate. Mail, fax or email to captax@captax.com a copy of the completed certificate of residence to Capital Tax Collection Bureau and keep a copy for your payroll/personnel records. You may send them in as they are completed or submit them along with your final tax return. |