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Political subdivisions must exempt from the LST: (1) members of a reserve component of the armed forces called to duty and (2) honorably discharged veterans who served in any war or armed conflict who are blind, paraplegic, or a double or quadruple amputee as a result of military service or who are 100% disabled from a
Every resident, part-year resident or nonresident individual must file a Pennsylvania Income Tax Return (PA-40) when he or she realizes income generating $1 or more in tax, even if no tax is due (e.g., when an employee receives compensation where tax is withheld).
The Local Services Tax is a local tax payable by all individuals who hold a job or profession in the Commonwealth of Pennsylvania.
An individual is considered a resident rather than a part- year resident if that person was physically present in PA for at least 183 days or more and maintained a permanent place of abode in PA at any time during the tax year.
What is PA DCED CLGS-32-6? PA DCED CLGS-32-6 is a form used by the Pennsylvania Department of Community and Economic Development to report the distribution of local share account funds.

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This form is to be used by employers and taxpayers to report essential information for the collection and distribution of Local Earned Income Taxes to the local EIT collector. This form must be used by employers when a new employee is hired or when a current employee notifies employer of a name or address change.
All Pennsylvania employees are required to file this Residency Certification Form with their employer. You should have received a form of a communication from your local tax municipal center with a 6 digit political subdivision code (PSD).
Local Earned income tax is based on earned income, which mirrors the compensation you report at the state level. If the income you received is earned, then it is taxable at the local level, regardless of the age of the person that received said income.

residency certification form pa