EARNED INCOME TAX
REGULATIONS
of the
CAPITAL TAX COLLECTION BUREAU
Member - School Districts and Municipalities
EARNED INCOME TAX DIVISION 

CONTENTS: (click here to view in .PDF Format)

Article: Preface  I General Provisions   II Imposition of Rate of Tax                                                               III Declarations, Payments of Tax and Returns                 IV Collection at Source             V Administration and Enforcement

Section:   101 Definitions  102 Exclusions from Earnings 201 Earnings of Employees 202 Net Profits of Businesses, Profes- sions, and Other Activities 203 Taxable Earnings of Employees 204 Resident Employees 205 Who is a Resident? 206 Nonresident Employees 207 Nonresidents Employed Full Time In Approving Subdivision 208 Nonresidents Employed Part Time Within the Approving Subdivision 209 Illustrations of Types of Employ- ment Involving Nonresidents Who Work Part Time in the Approving Subdivision 210 Nurses 211 Musicians, Entertainers and Speakers 212 Ministers, Rabbis and Clergymen 213 Domestics 214 Officers and Employees of the United States, the Commonwealth of Pennsylvania, or of any Political Subdivision Thereof 215 Persons and Activities Subject to Tax on Net Profits 216 Activities Not Subject to Tax on Net Profits 217 Net Profits of Nonresidents 218 Computation of Net Profits 219 Illustrations of Computation of Net Profits 301 Who Must File a Declaration of Estimated Earnings (Form 521)? 302 Date Declaration Shall be Filed 303 Payment Dates for Those Filing Declarations 304 Reporting of Unanticipated Income 305 Annual Returns by Employees and Others 306 Returns of Employers and Payment of Withheld Tax 401 Registration of Employers 402 Employers Required to Withhold 403 Withholding by nonresident Employers and Employers of Domestics 404 Withholding Tax from Drawing Accounts 405 Liability of Employee 501 Administration and Enforcement by the Income Tax Officer - Rules and Regulations 502 Examination of Books and Records of Taxpayers and Employers 503 Records to be Kept by Taxpayers 504 Refunds 505 Suit for Collection of Tax 506 Interest and Penalties 507 Violations of the Ordinance 508 Fines and Penalties for Violation of the Ordinance 509 Applicability of the Tax