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Local Services Tax (LST-1) FAQ

Local Services Tax (LST-1) FAQ 2025

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The document outlines the Local Services Tax (LST) requirements for employers and self-employed individuals in Pittsburgh for the year 2024. It details the tax computation process, filing deadlines, exemptions, and employer responsibilities regarding tax collection and reporting. The LST is set at $52 annually, deducted from employee paychecks throughout the year, with specific guidelines for exemptions based on income and military service. Employers must file quarterly returns and maintain records of exemption forms.

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What is appLicaTion for exempTion from Pennsylvania local services tax?

exempTion appLicaTion Income exemption for Local Services Tax is $12,000 or less from all sources of earned income and net profits, when the LST tax rate exceeds $10 per year. Attach copy(s) of final pay statement(s) from employer(s). You may also attach a copy of your prior year W-2(s).

Who has to pay LST tax in PA?

Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in PA.

Who has to pay local services tax in PA?

The Local Services Tax is a local tax payable by all individuals who hold a job or profession in the Commonwealth of Pennsylvania.

Is PA LST tax deductible on federal returns?

The PA LST is a fully deductible income tax. It just not a deductible EARNED income tax. It has no bearing on unreimbursed employee expenses etc. It should be placed under Local/Other taxes paid.

Who is exempt from local service tax?

Section 2 of the Local Tax Enabling Act requires each taxing authority to, by ordinance or resolution, exempt from the LST any person whose yearly earned income and net profits is less than $12,000, if the rate of the LST imposed is more than $10 ($15,600 if tax is greater than $52.00).

Who is exempt from Pittsburgh local services tax?

The municipality is required by law to exempt from the LST employees whose earned income from all sources (employers and self-employment) in their municipality is less than $12,000 when the combined rate exceeds $10.00.

What is the local services tax LST?

What is the Local Services Tax? The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year.

Do I have to file local taxes for Pittsburgh?

Yes. State law requires Pennsylvania residents with earned income, wages and/or net profits, to file an annual local earned income tax return and supply income and withholding documentation, such as a W-2. Even if you have employer withholding or are not expecting a refund, you must file an annual tax return.

Local Services Tax (LST-1) FAQ 2025

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