FOREST COUNTY TAX OFFICE

526 Elm Street Box 1 ∙ Tionesta PA 16353 ∙ 814-755-3532 ∙ bvincent@co.forest.pa.us ∙ www.co.forest.pa.us

Employers of Forest County, Millstone and President Townships:

Pursuant to The Local Tax Enabling Act, as amended; the method of collecting Earned Income Tax has changed. Tax Collection Districts (TCD) were formed typically by the geographical areas of school districts. The Tax Collection Committee (TCC), formed of representatives of each taxing district, has chosen Forest County as its tax collector. This means there will be a central collection office for the entire TCD. These changes take effect January 1, 2012.

Employers will report local Earned Income Tax (EIT) to only one tax collection office. The EIT collection will be housed in the Assessment/Tax Claim Office on the first floor of the Courthouse. The office is open from 8:00 am to 4:00 pm, Monday through Friday to accept payments or answer questions. In addition to EIT, the office will also be responsible for administration and collection of the Local Services Tax (LST).

Employers are still required to file employee withholding quarterly. These reports have to be filed within 30 days following the end of the calendar quarter. Any employer who fails to deduct the proper tax two of the four preceding quarters may be required to pay the income tax monthly.

If an employer has more than one place of employment in more than one TCD, the employer may file the quarterly return and taxes deducted from employees in all work locations to the tax officer of the TCD in which the employer’s payroll operations are located. A Notice of Intent to File Combined Returns must be filed with all affected TCDs.

An employer that fails to make the deductions required by Act 32 shall be liable for payment of income taxes which the employer was required to withhold.

On or before February 28 of the succeeding year, every employer shall file an annual return setting forth the address and social security number, the compensation paid to the employee, the amount of income tax deducted the amount of income tax paid to the tax officer and PSD code prescribed by The Department of Community and Economic Development (DCED). A copy of these codes is enclosed.

Employers are required to register with the tax office. A form is enclosed.

Employers shall require ALL employees to complete a Certificate of Residency form developed by DCED. It shall be an addendum to the Federal Employee’s Withholding Allowance Certificate (Form W-4). Any employee that changes their address or domicile must also complete a Certificate of Residency form. A copy is enclosed.

E-filing will be offered for employers and self-employed individuals. (Individual taxpayer final returns will also be available online.) Forest County has contracted with West Shore Tax Bureau for this service. You will find more information on the county website soon. You may visit West Shore’s website at www.westab.org to view forms, etc. You may find their “Frequently Asked Questions” section helpful.

Another useful source of information is the State’s website, www.newpa.com. This is where you will find the tax registers that show the tax rates for each municipality. Just click on the Act 32 block or the link below it for the EIT rates and PSD codes.

The goal is to create a simplified and convenient tax collection system. With your help, this can easily be accomplished. Feel free to contact the Forest County Tax Office if you have any questions or concerns.