Local Services Tax Information for Employers

NOTE: EFFECTIVE JANUARY 1, 2016 ALL EMPLOYERS WITH 26 OR MORE EMPLOYEES WILL BE REQUIRED TO FILE ONLINE.

All employers must submit the following information:  Employee's full social security number, full name, full address, and gross wages, LST withheld for the quarter, worksite PSD code and the resident PSD code.  If you cannot supply the resident PSD code, leave blank.  Do not use the Worksite PSD code in the resident PSD code section.

Employer Online Filing

• Link To Employer Online Filing
• Employer Online Filing Instructions
  • File Layouts
    • Excel File Layout
    • EFW2 File Layout

General LST Forms

• Employer Worksite registration form
• Certificate of residence form

• LST Employer Instructions
• LST Rate Table
• LST Quarterly Return (Combined LST-2 and LST-4 Form)
• LST Quarterly Return extra detail (LST-2 form to be used with the LST Quarterly Return)
• LST Quarterly Submission Record Form (Use this form to help keep track of quarterly payment made)
• LST Refund Form
• LST Exemption Form
• LST Reconciliation Form (LST-5)