Municipality Code Booklet Introduction

Updated March 17, 2000

 Important! These codes are for use with Capital Tax Collection Bureau only!

Click here to go to the on-line Municipality Code Booklet

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Local Earned Income Tax Municipality Identification Requirement

 Dear Employer:

Section 306, B., (2) of the Capital Tax Collection Bureau Earned Income Tax Regulations requires that on or before February 28 succeeding the tax year, every employer shall file with the Earned Income Tax Officer an information return (W-2 information) for each employee which, in part, includes the employee's political subdivision. This information is important as it enables the tax collector to accurately distribute the employee's tax money to his/her resident municipality and/or school district.

The political subdivision, in a more common term, means the municipality and county within which the employee resides or is domiciled. The municipality may be a city, town, borough or township. Care must be taken not to mistake the employee's mailing address for his/her municipality. For example, an employee with a Harrisburg mailing address may actually reside in Lower Paxton Township, Susquehanna Township, Swatara Township, Paxtang Borough, or Penbrook Borough and not within the city limits of Harrisburg.

If this information is to be supplied on Form W-2, it should appear in W-2 Box entitled "Name of locality". It is acceptable to write or abbreviate the municipality and county name in this block, but the limited space makes this difficult. Also, the specifications for reporting this information via magnetic media do not provide for an alphabetic field to enter the political subdivision. This coding booklet remedies those problems by assigning a 4 digit numeric code to each municipality in Pennsylvania to be used in lieu of writing out the municipality and county.