[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304417-105":53,"doc-detail-304417-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","dq-1-quarterly-estimated-earned-income-tax-form-general-instructions","DQ-1 - Quarterly Estimated Earned Income Tax Form - General Instructions","","DQ-1 Quarterly Estimated Earned Income Tax Form provides general filing instructions for Berkheimer, administrator of local earned income tax levied by townships, boroughs, cities, and/or school districts. It explains who must file, including self-employed taxpayers and employees whose tax is not fully withheld. Instructions cover how to compute tax using the higher of resident or work location tax rates, rounding rules, payment options, required records, interest and penalties, and how to submit or correct information. It also includes a payment schedule and worksheet items for tax calculations for each quarter of the year.",{"@graph":63,"@context":119},[64,80,102],{"@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/dq-1-quarterly-estimated-earned-income-tax-form-general-instructions/304417/",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/dq-1-quarterly-estimated-earned-income-tax-form-general-instructions/304417.png","ImageObject",442,249,{"name":88,"@type":89},"Oliver Hayes","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who is required to file the DQ-1 quarterly estimated earned income tax form?","Question",{"text":109,"@type":110},"All self-employed taxpayers with gross earnings for services must file. Taxpayers with regular wages must file quarterly if their earned income tax is not withheld or is not fully withheld.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How should I compute the tax and decide which tax rate to use?",{"text":114,"@type":110},"Compute tax by estimating quarterly earnings or by using actual earnings for the quarter. Round to the nearest whole dollar and calculate using either your resident tax rate or work location tax rate, whichever is higher.",{"name":116,"@type":107,"acceptedAnswer":117},"What happens if I pay after the quarterly due date or fail to pay/file correctly?",{"text":118,"@type":110},"Interest is charged on unpaid amounts after the quarterly due date at a rate determined by the Pennsylvania Department of Revenue, unless otherwise instructed. Failure to file or pay correctly and timely can result in penalties, interest, and late filing fees, including a $29.00 fee for returned payments.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304417,1790173354,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":4},687207020761,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","QUARTERLY ESTIMATED Local Earned Income Tax Withholding  \nEIT  \nFORM DQ-1  \nGENERAL INSTRUCTIONS FOR FILING DQ-1-QUARTERLY ESTIMATED EARNED INCOME TAX FORM  \nBerkheimer is the administrator of the Earned Income Tax, which is levied by your local Township, Borough, City and/or School District.  \nWHO MUST FILE: All self-employed taxpayers who have gross earnings for services rendered are required to pay their tax on or before the quarterly due dates. Also, taxpayers who receive regular wages from an employer, but DO NOT have their Earned Income Tax withheld OR do not have the full amount withheld, must pay their tax quarterly.  \nNOTE: Act 32 requires all Pennsylvania employers to withhold the earned income tax from their employees’ pay at a rate equal to either the rate due the employee’s place of residence or the tax rate due their place of employment, whichever is higher. Individuals who do not have the tax withheld, are required to pay the higher of the two tax rates, if applicable.  \nHOW TO COMPUTE TAX: The tax can be computed either by estimating your earnings and paying an estimated tax, or by paying the tax on your actual earnings each quarter. Round figures to the nearest whole dollar. If your employer withholds part of the tax, the amount withheld for the quarter should be deducted from your quarterly payment. Calculate tax due using either your resident tax rate or work location tax rate, whichever is higher. Visit [http://munstats.pa.gov/Public/FindLocalTax.aspx](http://munstats.pa.gov/Public/FindLocalTax.aspx to determine your applicable tax rate)[ to determine your applicable tax rate](http://munstats.pa.gov/Public/FindLocalTax.aspx to determine your applicable tax rate).  \nPAYMENT AND RECEIPT: Please file your quarterly DQ-1 [return online at ](return online at www.berk-e.com . Alternatively)[www.berk-e.com](return online at www.berk-e.com . Alternatively)[ . Alternatively](return online at www.berk-e.com . Alternatively), you can mail your paper return to: Berkheimer  \nTax Innovations, PO Box 25157 Lehigh Valley, PA 18002 5157. Please correct any error in name, address, email, social security number, or resident/work municipality (add if not shown) . Checks should be made payable to: HAB-EIT. Your canceled check is your receipt. NOTE: Failure to file or pay correctly and in a timely fashion can result in penalty, interest and late filing fees. There will be a $29.00 fee for returned payments.  \nINTEREST: Interest will be charged at a rate determined by the PA Dept. of Revenue, if paid after the quarterly due date, unless otherwise instructed.  \nFor further information or assistance in completing this form please refer [to our website at: ](to our website at: www.berk-e.com)[www.berk-e.com](to our website at: www.berk-e.com).  \nYou are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes by calling Berkheimer at 610-599-3182. Or, you can [visit our website at www.hab-inc.com](visit our website at www.hab-inc.com).  \nBerkheimer is not the appointed tax hearing officer foryour taxing district and will not accept any petitions for appeal. Petitions for appeal must be filed with the appropriate appeals board foryour County. Berkheimer can provide you with the proper procedures and forms necessary to file an appeal with the appeals board foryour Tax Collection District.  \nRECORD OF ESTIMATED TAX PAYMENTS  \nPlease keep a record of your payments. The total should be entered on Line 11 of your Local Earned Income Tax Return, to be filed by Tax Day of the following year. You can also check your payments at: [https://customer.hab-inc.com/pub/EitIndiv/GetSrPayments](https://customer.hab-inc.com/pub/EitIndiv/GetSrPayments)  \n\n| Payment | Tax | Penalty & Interest | Late Filing Fee | Due Date |\n| --- | --- | --- | --- | --- |\n| 1st Quarter |  |  |  | 04/30/2026 |\n| 2nd Quarter |  |  |  | 07/31/2026 |\n| 3rd Quarter |  |  |  | 10/31/2026 |\n| 4t","cbCaigPLj15ARnwz","https://ap.wps.com/l/cbCaigPLj15ARnwz","pdf",141877,"English","# Who must file\n# How to compute tax\n# Payment and receipt\n# Interest and penalties\n# Record of estimated tax payments\n# DQ-1 payment schedule and worksheet lines","[{\"question\":\"Who is required to file the DQ-1 quarterly estimated earned income tax form?\",\"answer\":\"All self-employed taxpayers with gross earnings for services must file. Taxpayers with regular wages must file quarterly if their earned income tax is not withheld or is not fully withheld.\"},{\"question\":\"How should I compute the tax and decide which tax rate to use?\",\"answer\":\"Compute tax by estimating quarterly earnings or by using actual earnings for the quarter. Round to the nearest whole dollar and calculate using either your resident tax rate or work location tax rate, whichever is higher.\"},{\"question\":\"What happens if I pay after the quarterly due date or fail to pay/file correctly?\",\"answer\":\"Interest is charged on unpaid amounts after the quarterly due date at a rate determined by the Pennsylvania Department of Revenue, unless otherwise instructed. Failure to file or pay correctly and timely can result in penalties, interest, and late filing fees, including a $29.00 fee for returned payments.\"}]","DQ-1 - Quarterly Estimated Earned Income Tax Form - General Instructions | PDF",1789813071]