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The guidance covers PSD code sourcing, resident tax rates, part-year declarations, and when to include extension copies. It details out-of-state/Philadelphia credit rules with required supporting documentation, including W-2 attachments and restrictions on refunds or excess credits. It also lists mailing addresses for payment, refund/credit, and no-payment filings.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2025-instructions-for-completing-the-local-earned-income-tax-return-electronically-file-and-claim-credits/302666/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2025-instructions-for-completing-the-local-earned-income-tax-return-electronically-file-and-claim-credits/302666.png","ImageObject",442,249,{"name":88,"@type":89},"Riley","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"What documentation is required to claim credits on Line 12?","Question",{"text":108,"@type":109},"Supporting documentation is required, including a copy of the W-2 and/or verification of taxes paid. Credits are disallowed if required forms showing withheld income tax are not provided, and Philadelphia wage tax credits cannot be used for refunds or overpayment.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},302666,1790162169,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":9},1374391975076,"https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051","Page 1  \n2025 INSTRUCTIONS FOR COMPLETING THE LOCAL EARNED INCOME TAX RETURN:  \nElectronically file your tax return at: [https://efile.berkseit.org](https://efile.berkseit.org)  \nWHO MUST FILE – Every individual regardless of age who has earnings from January 1 through December 31 and resides within the following School Districts: Antietam, Boyertown Area (all municipalities regardless of county), Brandywine Heights Area, Conrad Weiser Area, Daniel Boone Area, Exeter Township, Fleetwood Area, Governor Mifflin, Hamburg Area, Kutztown Area, Muhlenberg, Oley Valley, Reading, Schuylkill Valley, Tulpehocken Area, Wilson and Wyomissing Area. Please note, we are not the collector for Twin Valley School District and Upper Perkiomen Valley School District. If you filed Federal Form 4868 Application for Extension, send a copy along with your extension payment voucher found on our website by the due date. All taxpayers must use their physical street address in the space provided. No PO Boxes, RD, or RR.  \nPSD Code – to find your Resident 6-digit PSD Code, [please go to www.berkseit.com](please go to www.berkseit.com).  \nRESIDENT TAX RATES: Reading City/Reading School District- 3.6%, New Hanover Township/Boyertown Area School District-1.15%, all other municipalities 1% .  \nPart-year Residents: Declare only the earnings and tax withheld while residing within our taxing jurisdiction(s) . (See proration worksheet)  \nOUT-OF-STATE or PHILADELPHIA CREDITS (supporting documentation required) General Rules Applicable to All Line 12 Credits:  \n􀁸 Credits for income taxes paid to other states must first be used against your Pennsylvania income tax liability; any credit remaining thereafter may be used against your local earned income tax liability.  \n􀁸 Credits for income taxes paid to political subdivisions located outside of Pennsylvania or for wage taxes paid to Philadelphia may be taken directly against your local earned income tax liability.  \n􀁸 In calculating your credit for income taxes paid to another state or political subdivision, note that the same items of income must be subject to both your local earned income tax and the out of state tax.  \n􀁸 No credit for income taxes paid to another state or political subdivision may exceed your total local earned income tax liability.  \nCredit for Taxes Paid to Other States: You may take a credit based upon the gross earnings taxed both in another state and in Pennsylvania that is more than the Pennsylvania state personal income tax rate. THIS CREDIT WILL BE DISALLOWED IF THE NON-RESIDENT OR FOREIGN US STATE RETURN, PA SCHEDULE G-L FORM AND YOUR W-2 FORM SHOWING STATE INCOME TAX WITHHELD IS NOT PROVIDED.  \nNo credits are given for state income taxes paid to states that reciprocate with the Commonwealth of Pennsylvania. These states are Maryland, New Jersey, Ohio, Virginia, West Virginia and Indiana.  \nCredit for Taxes Paid to Political Subdivisions Outside of Pennsylvania: You may take a credit based upon the gross earnings taxed in both another political subdivision and where you live in Pennsylvania. THIS CREDIT WILL BE DISALLOWED IF THE FOREIGN CITY RETURN AND YOUR W-2 FORM SHOWING CITY INCOME TAX WITHHELD IS NOT PROVIDED.  \nCredit for Taxes Paid to Philadelphia: You may use any wage tax paid to Philadelphia as a credit toward your local earned income tax liability. You must complete the Local Earned Income Tax Return. A COPY OF YOUR W-2 AND/OR VERIFICATION OF TAXES PAID MUST BE ENCLOSED WITH THE FORM OR CREDIT WILL BE DISALLOWED. No refunds or credits will be allowed for any overpayment made to Philadelphia. On line 12 of the tax return, enter the amount of Philadelphia wage tax paid.  \nWHERE TO SEND EARNED INCOME TAX RETURNS:  \nUse appropriate PO Box when mailing your return. This will ensure proper handling.  \nPayment Returns:  \nPAYMENT ENCLOSED Berks EIT Bureau PO Box 6365  \nWyomissing, PA 19610-0365  \nMake checks payable to  \n“BEITB”  \nRefund/Credit Requested Returns:  \nREFUND/CREDIT REQUESTE","cbCaills5cuGXNYd","https://ap.wps.com/l/cbCaills5cuGXNYd","pdf",500412,"English","# Who Must File and Where to File\n## Residency, PSD Code, and Required Address\n# Resident Tax Rates and Part-Year Residents\n# Out-of-State or Philadelphia Credits (Line 12)\n## General Credit Rules\n## Credits for Other States and Political Subdivisions\n## Credit for Taxes Paid to Philadelphia\n# Where to Send Returns and Payment Options","[{\"question\":\"What documentation is required to claim credits on Line 12?\",\"answer\":\"Supporting documentation is required, including a copy of the W-2 and/or verification of taxes paid. Credits are disallowed if required forms showing withheld income tax are not provided, and Philadelphia wage tax credits cannot be used for refunds or overpayment.\"}]","2025 INSTRUCTIONS FOR COMPLETING THE LOCAL EARNED INCOME TAX RETURN - Electronically File and Claim Credits | PDF",1789795316]