Earned Income Tax

Keystone Collections Group (KeystoneCollects.com) serves as the Earned Income
Tax Collector for AREA.
Take advantage of Keystone’s quick and easy online payment options for many taxes
at KeystoneCollects.com/pay-file.
If you prefer to pay by mail, refer to Keystone’s mailing addresses.
QUESTIONS?
Visit KeystoneCollects.com for answers to your frequently asked questions.
Contact Keystone Collections Group Taxpayer Services online or at (866) 539-1100.
EARNED INCOME TAX (Current & Delinquent)
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.
If you are a Wage Earner/Salaried Employee
Pennsylvania employers are required by law to withhold earned income tax from all
employees’ pay. Your employer must obtain and report certain information about your
residence and your PA work location and withhold the correct amount of earned income
tax.
Online filing is available at efile.KeystoneCollects.com
If you are Self-Employed or Employed Outside of PA
If you are self-employed, have earnings reported on Form 1099, or work outside of PA
and your employer does not withhold your earned income tax, you must report your
income and pay your tax quarterly.
Report and pay quarterly estimates online at efile.KeystoneCollects.com
If you are an Employer
You are required to withhold earned income tax from your employees’ compensation.
Keystone’s Business Portal is the quickest way to report EIT withholding. You can file
your quarterly payroll withholding online and pay online or by mail
Pennsylvania law requires employers to report two Political Subdivision (PSD) Codes
for each employee – one code designating the place where the employee lives (resident
PSD Code), and one code for the place where the employee works (workplace location
PSD Code). If the tax rates for the resident and workplace jurisdictions differ, employers
must withhold at the higher of the two rates.

Employers and/or taxpayers can use the Certificate of Residency form to report
essential information for the collection and distribution of Local Earned Income Taxes.
This form should be utilized by employers when a new employee is hired or when a
current employee notifies employer of a name and/or address change and be retained
by the employer for payroll records.
Local Earned Income Tax Annual Final Return Form and Instructions
Tax forms and filing instructions are sent to resident taxpayers annually. Tax forms
and instructions are available online at keystonecollects.com/form/annual-final-return/
for each employee – one code designating the place where the employee lives (resident
PSD Code), and one code for the place where the employee works (workplace location
PSD Code). If the tax rates for the resident and workplace jurisdictions differ, employers
must withhold at the higher of the two rates.

Employers and/or taxpayers can use the Certificate of Residency form to report
essential information for the collection and distribution of Local Earned Income Taxes.
This form should be utilized by employers when a new employee is hired or when a
current employee notifies employer of a name and/or address change and be retained
by the employer for payroll records.
Local Earned Income Tax Annual Final Return Form and Instructions
Tax forms and filing instructions are sent to resident taxpayers annually. Tax forms
and instructions are available online at keystonecollects.com/form/annual-final-return/