How to Fill Out the Pennsylvania CLGS-32-6 Residency Certification Form

To fill out Pennsylvania Form CLGS-32-6, the Residency Certification Form for local Earned Income Tax withholding, you look up the six-digit Political Subdivision (PSD) codes and EIT rates for your home and work addresses using the DCED address search, complete the employee section with your name, Social Security number, residence details, resident PSD code, and resident EIT rate, sign the certification under penalty of perjury, and hand the form to your employer’s payroll or HR department. The form stays with your employer; it is not filed with any tax agency.¹

What the Form Does

Every employee working in Pennsylvania needs a CLGS-32-6 on file. It tells your employer which municipality and school district should receive your local income tax withholdings. Because local EIT rates vary across thousands of Pennsylvania taxing jurisdictions, the form uses PSD codes to tie your home and workplace to the correct tax districts. Your employer should give you a copy at onboarding, or you can download it from the Pennsylvania Department of Community and Economic Development.

What to Gather Before You Start

Your Social Security number.
Your residential street address. No P.O. boxes, rural delivery numbers, or rural routes. You also need to know the municipality (township, borough, or city) and county where you live.
The street address of the physical location where you report to work, plus its municipality and county.
The PSD codes and EIT rates for both addresses.

Your employer completes their own section, but if they ask you to look up the work-location PSD code too, the same tool handles it.

Looking Up Your PSD Codes and EIT Rates

PSD codes are six-digit numbers that uniquely identify every municipality in Pennsylvania, and they are the backbone of the form.² Getting them wrong is the single most common reason withholdings land in the wrong tax district.

Use the DCED’s “Find Your Withholding Rates by Address” tool. Enter your home street address, city, state, and zip code, and it returns your home PSD code and resident EIT rate. Do the same for your work address to pull the work-location PSD code and non-resident EIT rate. The tool also shows the total EIT to be withheld and your assigned tax collectors.³

Don’t rely on your mailing address or zip code alone. Zip codes routinely cross municipal boundaries, so two neighbors on the same mail route can fall in different taxing jurisdictions. The DCED lookup uses precise geographic mapping to resolve those overlaps.

Completing the Employee Section

The top of the form is labeled “Employee Information – Residence Location.” Enter:

Last name, first name, middle initial.
Social Security number.
Your residential street address (no P.O. boxes), city, state, and zip code.
A daytime phone number.
Your municipality of residence.
Your county of residence.
Your resident PSD code.
Your total resident EIT rate.

Pull the last four from the DCED address search. Your employer is not liable for withholding errors that trace back to incorrect information you provided.⁴ If your home PSD code is wrong, the tax goes to the wrong municipality, and you will be the one untangling it at filing time.

What Your Employer Fills In

The bottom of the form belongs to your employer. Payroll enters the company’s federal business name, Federal Employer Identification Number (FEIN), the street address of the worksite where you physically report, and that location’s municipality, county, PSD code, and non-resident EIT rate.⁵ You don’t need to complete these fields yourself.

Signing the Certification

Below the employee block is a certification statement, plus fields for your phone number and email. By signing and dating it, you declare under penalty of perjury that everything on the form is true, correct, and complete.

Pennsylvania’s Crimes Code treats a knowingly false statement on a form like this as unsworn falsification to authorities, a second-degree misdemeanor. A conviction carries up to two years in prison and a fine of up to $5,000, with a mandatory minimum fine of $1,000.⁶⁷ The statute targets intentional misstatements meant to mislead a public servant, not honest errors on an address or PSD code. Double-check your entries anyway.

Turning It In

Give the completed form to your employer’s payroll or HR department. It does not go to any state or local tax agency. Most employers require the CLGS-32-6 before issuing your first paycheck, alongside the federal W-4.

When to Submit a New Form

Fill out a new CLGS-32-6 any time your address changes. The DCED requires a new Residency Certification Form on any change of address.² A move across town can shift your municipality, PSD code, and rate, so run the new address through the DCED lookup before completing the update. The same applies if your employer relocates your worksite to a different municipality.

If Withholding Went to the Wrong Municipality

The CLGS-32-6 itself doesn’t correct past errors. If your employer withheld local EIT for the wrong municipality, the fix happens at tax-filing time: file your annual local earned income tax return with the correct municipality and include your earnings documentation. In most cases the tax collector can reallocate the payment or file a claim to recover funds sent to the wrong district. For help, contact your local tax collector, or reach the Governor’s Center for Local Government Services at ra-dcedclgs@pa.gov or 888-223-6837.⁸

1
Pennsylvania Department of Community and Economic Development. Residency Certification Form Local Earned Income Tax Withholding
2
Pennsylvania Department of Community and Economic Development. PSD Codes and EIT Rates
3
Pennsylvania Department of Community and Economic Development. Municipal Statistics – Find Local Withholding Rates by Address
4
Pennsylvania General Assembly. Local Tax Enabling Act – Section 511
5
Pennsylvania Department of Community and Economic Development. Local Income Tax Requirements for Employers
6
Pennsylvania General Assembly. Pennsylvania Consolidated Statutes 18-4904 – Unsworn Falsification to Authorities
7
Pennsylvania General Assembly. Pennsylvania Consolidated Statutes 18-1104 – Sentence of Imprisonment for Misdemeanors
8
Pennsylvania Department of Community and Economic Development. Local Income Tax Information