Earned Income & Net Profits Tax
The Borough of State College and the State College Area School District jointly levy an Earned Income and Net Profits Tax. One of the key factors in determining liability for this tax relates to legal domicile. For those individuals who declare the Borough of State College as their legal domicile, they are subject to this tax on their earned income as well as net profits. The resident tax rate applies to all earnings and net profits (regardless of whether the taxpayer works within the municipality). Individuals who have declared their legal domicile in another location but are temporarily staying in the Borough are subject to this tax if their home municipality does not require them to file and pay this tax. These individuals are treated as non-residents for local tax purposes and file at a non-resident tax rate on wages earned within the municipality. Please contact the tax office if you need information about the current tax rates that apply to this tax type.
Residents as well as non-residents must file an annual tax return on or before April 15th. Instructions for filing are included with the annual tax returns.
If the tax is not withheld by your employer, a "Declaration of Estimated Tax Form" must be filed by taxpayers who plan to receive income or net profits in excess of $5,000 during a calendar year. Quarterly estimated payments on the declaration are required.
You may reach a member of the tax office staff at 814-234-7120 for additional information.
Click here to file your Final Earned Income & Net Profits Tax Return
Related Forms:
2009 Final Earned Income & Net Profits Tax Return
2009 Final Earned Income & Net Profits Tax Instructions 2009 Earned Income & Net Profits Tax Extension Application
2009 Schedule G Reconciliation
2009 Declaration of Estimated Earned Income Tax
2010 Declaration of Estimated Earned Income Tax
Employer’s Quarterly Earned Income Tax Return
Employer Business Registration Form Related Information:
Street & Road Listing for Centre Region
Employer Guide to Electronic Filing
Employer Electronic Filing Template
Updated Earned Income Tax Collection Legislation Updated Proration Rules
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