How to File Local Taxes in PA Online: PSD Codes, Deadlines, and Payments

To file local taxes in Pennsylvania online, you file with the tax collector assigned to your county under Act 32, not with the IRS or the PA Department of Revenue. Look up your collector and six-digit Political Subdivision (PSD) code through the DCED’s address search tool, then log in to that collector’s e-file portal and enter the figures from Box 18 and Box 19 of your W-2. Combined municipal and school district rates generally run between 1% and 3% of earned income. The annual return is due April 15.

Find Your Tax Collector and PSD Code First

Every Pennsylvania address outside Philadelphia maps to a six-digit PSD code. The first two digits identify the county, the next two the school district, and the last two the municipality.¹ That code determines your tax rate and routes your return to the correct jurisdiction.

Use the DCED’s “Find Local Withholding Rates by Address” tool at apps.dced.pa.gov.² Enter your home address and the tool returns your resident PSD code, your combined earned income tax (EIT) rate, and the name and contact information for your assigned collector. The three largest collectors are Berkheimer, Keystone Collections Group, and Jordan Tax Service; whichever name appears in your search result is the one you file with.

If the tool doesn’t return a result, the DCED recommends searching by county and city, then contacting the tax collector directly to confirm your PSD code and rate.¹

If You Live or Work in Philadelphia

Philadelphia is excluded from Act 32. The city operates under the Sterling Act and collects its own wage tax at 3.74% for residents and 3.43% for non-residents.³ There’s no Act 32 collector for Philadelphia County, and non-resident refunds run through the city’s own petition process rather than through a county collector. If Philadelphia is your resident or work jurisdiction, the steps below don’t apply to that income.

What to Have Ready Before You Start

W-2 forms from every employer. You’ll enter the figures from Box 18 (local wages) and Box 19 (local income tax withheld). Box 18 may be blank if your work location had no local withholding.⁴
1099-NEC or 1099-MISC forms. Net profit from freelancing, contract work, and self-employment is subject to local EIT.
Social Security numbers for you and your spouse if you’re filing jointly.
Your resident PSD code and collector name from the DCED lookup.
Last year’s return, if you have it. Useful for confirming your PSD code and checking any credit carryover.

Check that Box 18 and Box 19 reflect the correct municipality. If an employer withheld for the wrong jurisdiction, you’ll need to sort that out on the return through a credit or refund claim, so it helps to notice it before you start typing.

Filing Through the E-File Portal

Go to your assigned collector’s site. Berkheimer’s e-file portal is at hab-inc.com; Keystone’s is at efile.keystonecollects.com; Jordan Tax Service has its own portal as well. First-time users create an account with a Social Security number and home address. Returning filers sign in with existing credentials.

The portal walks through these fields in order:

Personal information: name, address, Social Security number, and your resident PSD code. Spouse information goes in the same section on a joint return.
W-2 entry: for each employer, the figures from Box 18 and Box 19, plus the employer’s name, EIN, and the PSD code of the work location.
1099 and net profit income: enter your net profit figure from self-employment. Quarterly estimated payments you made during the year are entered as credits.
Adjustments: fields for unreimbursed business expenses and other deductions that reduce taxable compensation.

The portal applies your resident EIT rate to your total local wages and net profit, then subtracts tax already withheld and any estimated payments. If withholding exceeds your liability, you’ll see a refund. If it falls short, you’ll see a balance due. Review the summary carefully, sign electronically, and wait for the confirmation screen. Save or print the confirmation number before navigating away.

Paying a Balance Due

Most collectors accept payment through the same e-file portal. Electronic bank transfer (ACH) is the standard option and is usually free. Credit and debit card payments are available but carry a convenience fee charged by the payment processor. Fee structures vary by collector and processor; on a larger balance, a percentage-based card fee adds up quickly, so check the payment page before selecting that option.

If you can’t cover the full balance, contact your collector’s office about a payment arrangement. Interest and penalties start accruing on unpaid amounts after the due date, so waiting doesn’t help.

The April 15 Deadline and Extensions

The annual local earned income tax return is due April 15, matching the federal and state calendar. A federal or state extension does not automatically extend your local filing deadline. Under the DCED’s standard instructions, you must check the extension box on your local return and still submit the form with an estimated payment by April 15.⁵

At the state level, the Department of Revenue will grant up to a six-month extension, but that extension doesn’t push back the payment deadline either. You still pay what you owe by April 15 and file the return later.⁶ The same logic applies locally. Filing late with no estimated payment is the fastest way to trigger penalties.

If You Live and Work in Different Municipalities

Living in one Pennsylvania municipality and working in another is common, and both jurisdictions may levy an EIT. The system handles this through a nonresident tax credit. Your employer withholds based on your work location’s PSD code and rate. When you file your annual return with your resident collector, you report the tax withheld for the work location and receive credit for it. If your resident rate is higher, you owe the difference to your home municipality. If the work rate is higher, you may have overpaid and can claim a refund.

Accurate PSD codes for both your home and your work addresses matter here. Look up both through the DCED tool before you start.²

If You Moved Mid-Year

Relocating within Pennsylvania during the tax year means accounting for each address where you lived and the number of months at each. Most local return forms include a section at the top for listing every address occupied during the year.

When your old and new municipalities have different EIT rates, your liability is prorated by full months at each rate. Some collectors provide a Schedule X worksheet on the back of the return to walk through the calculation. If you filed a prorated return with a different tax bureau covering your old address, you may need to send a copy to your current collector as well. The new collector will not reconcile this automatically; you need to report both addresses and handle the proration yourself.

Quarterly Estimated Payments if You’re Self-Employed

Income not subject to employer withholding, including net profit from self-employment, requires quarterly estimated local tax payments. The form for these payments is Form CLGS-32, and the credits from those payments carry over to Line 11 of your annual return (Form CLGS-32-1).⁵ The quarterly deadlines are April 15, July 15, October 15, and January 15 of the following year.

The state-level threshold for required estimated payments kicks in when taxable income not subject to withholding is expected to exceed $9,500 for the year. Local collectors generally follow a similar framework, though the exact trigger can vary. Quarterly payments are the safest approach for freelancers and small business owners who want to avoid an underpayment penalty at year-end.

Deducting Unreimbursed Business Expenses

Pennsylvania lets you subtract certain unreimbursed business expenses from taxable compensation, and the same reduction flows through to your local EIT. You report these on PA Schedule UE with your state return.⁷ Eligible categories include:

Union dues and professional license fees.
Work uniforms not suitable for everyday wear.
Small tools and supplies required for your job but not provided by your employer.
Business travel: mileage at the federal standard rate, parking, tolls, and overnight lodging.
Home office expenses, but only if your employer requires a home workspace and doesn’t provide one.
Moving expenses, if the move was required by your employer and the new workplace is at least 35 miles farther than your old commute.
Qualifying education costs required by your employer or by law to keep your current position.

Use actual amounts, not federal per diem rates. Commuting between home and your regular workplace is never deductible, and public transportation costs don’t qualify.⁷ Keep dated receipts for anything you claim.

After You File

Save your confirmation number and a copy of the completed return. If the collector later questions your filing or finds a mismatch with your employer’s data, you’ll need both to respond. Discrepancy notices usually arrive by mail within a few months of filing.

Refund processing times vary. Some collectors issue refunds within four to six weeks; others take longer during peak filing season. If eight weeks pass with no refund, call your collector’s office with the confirmation number in hand.

Amending a Return

If you find an error after filing, submit an amended return using the same CLGS-32-1 form, marked as an amendment. If you amended your federal return and the changes affect your earned income, you’re required to file an amended local return too, and you should include a copy of the amended federal return for reference.

Late Filing

Penalty and interest rates for local EIT are set by each tax collection district following Act 32 guidelines and can differ from one collector to the next. Check your specific collector’s website or any delinquency notice you receive for the exact rates. Collectors have strong enforcement tools including wage garnishment and liens, so a small underpayment left unresolved can grow into a much larger balance once penalties, interest, and collection fees stack up.

A Note on the Local Services Tax

You may see a separate small deduction from your paycheck called the Local Services Tax (LST). This is a flat-rate tax on people who work within a municipality that imposes it, capped at a combined $52 per year from the work municipality and school district, typically collected at about $1 per week. If the LST in your work municipality exceeds $10 per year and your total earned income from all sources within that jurisdiction is less than $12,000, you’re exempt.⁸ Your employer handles the withholding, so there’s generally no separate return to file. If you were overcharged or qualify for the low-income exemption, contact your employer’s payroll department or the collecting municipality about a refund.

1
PA Department of Community & Economic Development. PSD Codes and EIT Rates
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PA Department of Community & Economic Development. Find Local Withholding Rates by Address
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City of Philadelphia. Wage Tax (employers)
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Commonwealth of Pennsylvania. W2 Frequently Asked Questions
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PA Department of Community & Economic Development. Taxpayer Annual Local Earned Income Tax Return Instructions
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Commonwealth of Pennsylvania. Extension of Time to File Personal Income Tax Returns
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Commonwealth of Pennsylvania. Unreimbursed Business Expenses
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PA Department of Community & Economic Development. Local Services Tax (LST)