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Covers when and where to file, effective dates, amended returns, proof of payment, penalties and interest, rounding cents, and using black/blue ink. Provides line-by-line guidance for gross earnings, taxable vs non-taxable income, documentation (W-2, PA-UE, 1099s and PA schedules), allowed expenses, business profit/loss rules, and calculating tax liability and withheld amounts using local rates.",{"@graph":63,"@context":118},[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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/clgs-32-1-taxpayer-annual-local-earned-income-tax-return-instructions/304420/",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/clgs-32-1-taxpayer-annual-local-earned-income-tax-return-instructions/304420.png","ImageObject",442,249,{"name":88,"@type":89},"Felix Montgomery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When must the CLGS-32-1 annual local earned income tax return be filed?","Question",{"text":108,"@type":109},"It must be completed and filed by April 15, regardless of whether tax is due. If April 15 falls on a Saturday or Sunday, filing is due the next business day. If an extension is filed, include this form with the estimated payment by April 15 (or the next business day).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What documents are required for Line 1 and Line 2?",{"text":113,"@type":109},"Line 1 requires enclosing W-2(s) (legible photocopies are accepted). Line 2 requires enclosing Pennsylvania form PA-UE (legible photocopies are accepted).",{"name":115,"@type":106,"acceptedAnswer":116},"How are business losses handled in relation to wages?",{"text":117,"@type":109},"A taxpayer may not offset a business loss against wages and other compensation (W-2 earnings). “Passthrough” income from an S-Corporation is not taxable, and the loss is not deductible. 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General Instructions  \n1. WHEN TO FILE: This return must be completed and filed by all persons subject to the tax on or before April 15 (unless the 15this a Saturday or Sunday then file the next business day), regardless of whether or not tax is due. If you file a Federal or State Application for Extension, check the extension box on the front of the form and send this form along with your estimated payment by April 15, unless the 15th is a Saturday or Sunday, then by the next business day. If you use a professional tax preparer, confirm that they will submit your final return for you.  \n2. WHERE TO FILE: Remit to the local earned income tax collector for every tax collection district in which you lived during the year.  \n3. EFFECTIVE DATES: January 1 through December 31, unless otherwise noted on your local earned income tax return.  \n4. AMENDED RETURN: If a taxpayer amends his federal income tax return, an amended local earned income tax return must also be filed with the local earned income tax collector.  \n5. RECEIPT / COPY: Your cancelled check is sufficient proof of payment.  \n6. PENALTY AND INTEREST: If for any reason the tax is not paid when due, penalty and interest will be charged. Any late, incorrect filing or payment may result in additional costs of collection.  \n7. ROUND OFF CENTS to the nearest whole dollar. Do not include amounts under 50 cents. Increase amounts from 50 to 99 cents to the next dollar amount.  \n8. USE BLACK OR BLUE INK ONLY WHEN COMPLETING THIS FORM.  \nB. Regulations/Line by Line Instructions  \nLINE 1: GROSS EARNINGS FOR SERVICES RENDERED  \nDocumentation Required: W-2(S) must be enclosed (legible photocopies are accepted) .  \nTAXABLE INCOME INCLUDES: Salaries, Wages, Commissions, Bonuses, Tips, Stipends, Fees, Incentive Payments, Employee Contributions to Retirement Accounts, Compensation Drawing Accounts (If amounts received as a drawing account exceed the salaries or commission earned, the tax is payable on the amounts received. If the employee subsequently repays to the employer any amounts not in fact earned, the tax shall be adjusted accordingly.) . Benefits Accruing from Employment, such as: Annual Leave, Vacation, Holiday, Separation, Sabbatical Leave, Compensation Received in the Form of Property shall be taxed at its fair market value at the time of receipt, Jury Duty Pay, Military Pay for Services Other than Active Duty, Sick Pay (if employee received a regular salary during period of sickness or disability by virtue of his agreement of employment), and Taxes Assumed by the Employer. Taxpayer should refer to the PA Department of Revenue regulations regarding taxable compensation. This list is not exhaustive; contact your local earned income tax collector if you have any questions.  \nNON-TAXABLE INCOME INCLUDES: Social Security Benefits, Unemployment Compensation, Pensions, Public Assistance, Death Benefits, Gifts, Interest, Dividends, Boarding and Lodging to Employees for Convenience of Employer, Lottery Winnings, Supplementary Unemployment Benefits (sub pay), Capital Gains (Capital losses may not be used as a deduction against other taxable income. ), Disability Benefits (periodical payments received by an individual under a disability insurance plan), Active Military Service and Summer Encampment, Personal Use of Company Cars, Cafeteria Plans, and Clergy Housing Allowance. Some forms of payments from Individual Retirement Programs, such as Keogh, Tax Shelter Annuity, IRA, and 401K are not taxable. Taxpayer should refer to the PA Department of Revenue regulations regarding taxable compensation. This list is not exhaustive; contact your local earned income tax collector if you have any questions.  \nLINE 2: ALLOWABLE EMPLOYEE BUSINESS EXPENSES  \nDocumentation Required: Pennsylvania form PA-UE must be enclosed (legible photocopies are accepted) .  \nLINE 3: OTHER TAXABLE EARNED INCOME: Include income,","cbCaijFJDgM4AtUJ","https://ap.wps.com/l/cbCaijFJDgM4AtUJ","pdf",454064,"English","# A. General Instructions\n## When to file\n## Where to file\n## Effective dates\n## Amended return\n## Receipt / copy\n## Penalty and interest\n## Round off cents\n## Use black or blue ink only\n# B. Regulations/Line by Line Instructions\n## Line 1: Gross earnings for services rendered\n## Line 2: Allowable employee business expenses\n## Line 3: Other taxable earned income\n## Line 4: Total taxable earned income\n## Lines 5 & 6: Net profits/net losses from business\n## Line 7: Total taxable net profit\n## Line 8: Total taxable earned income and net profit\n## Line 9: Tax liability\n## Line 10: Earned income tax withheld","[{\"question\":\"When must the CLGS-32-1 annual local earned income tax return be filed?\",\"answer\":\"It must be completed and filed by April 15, regardless of whether tax is due. If April 15 falls on a Saturday or Sunday, filing is due the next business day. If an extension is filed, include this form with the estimated payment by April 15 (or the next business day).\"},{\"question\":\"What documents are required for Line 1 and Line 2?\",\"answer\":\"Line 1 requires enclosing W-2(s) (legible photocopies are accepted). Line 2 requires enclosing Pennsylvania form PA-UE (legible photocopies are accepted).\"},{\"question\":\"How are business losses handled in relation to wages?\",\"answer\":\"A taxpayer may not offset a business loss against wages and other compensation (W-2 earnings). “Passthrough” income from an S-Corporation is not taxable, and the loss is not deductible. Loss from one business entity may be offset against net profit from another business entity.\"}]","CLGS-32-1 - TAXPAYER ANNUAL LOCAL EARNED INCOME TAX RETURN - INSTRUCTIONS | PDF",1789813077]