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It outlines quarterly filing deadlines, correction duties for district/business information, employee list and withholding documentation, and rules for combining or separating business locations. Guidance covers payroll-period withholding, quarterly remittance to Berkheimer Tax Innovations, handling of proof of withholding, rules for low-rate collection, and reporting differences for self-employed individuals, employers, and work-from-home employees.",{"@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/general-instructions-for-filing-lst-1-local-services-tax/304419/",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/general-instructions-for-filing-lst-1-local-services-tax/304419.png","ImageObject",442,249,{"name":88,"@type":89},"Caleb Sterling","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the Local Services Tax (LST) and who must file the LST-1?","Question",{"text":108,"@type":109},"LST is a local tax due from individuals employed within the taxing jurisdiction printed on the LST-1 form. 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Box 25156  \nLehigh Valley, PA 18002  \nGENERAL INSTRUCTIONS FOR FILING LST-1  \nLocal Services Tax  \nWhat is the Local Services Tax? The Local Services Tax is a local tax due from all individuals who are employed within the taxing jurisdiction printed on your LST-1 form.  \nHow to File: Return each completed LST-1 form on or before the quarterly due dates. If there is no withholding for a quarter indicate the reason for no withholding and return the form. Please correct any error in district, business name, and address. You are required to include a list of individual employees, their social security numbers and the amount of tax withheld. A separate form for each business location is required. Combining reports for multiple locations on one form is not permitted and may result in failure to file notices with additional penalties and cost.  \nHow to withhold for your employees: The Local Services Tax will be withheld on a payroll period basis. Only withhold the Local Services Tax for the payroll periods in which each employee is in your employment. The tax assessed on each taxpayer for a payroll period is calculated by dividing the combined rate of the LST by the number of payroll periods established by the employer for the calendar year. Refer to the front of the form for the annual tax rate. EX: $52 rate divided by 52 pay periods equals $1 . The tax amounts that have been withheld are required to be remitted at the end of each quarter. Remit the tax, along with the LST-1 Forms, to Berkheimer Tax Innovations. If your employee presents a pay stub accompanied by an employee statement of principal employment as proof that a $52 Local Services Tax is being withheld by another employer regardless of tax jurisdiction in Pennsylvania, you should not withhold it again. If the LST is levied at a combined rate of $10 or less, the tax may be collected ina lump sum. If the combined rate exceeds $10 it must be assessed and collected in installments based on payroll periods.  \nReporting for Self-Employed Individuals and Employers: If you report your business earnings as a profit or loss on a Schedule with the Federal or State Governments (e.g. Schedule C or E), the LST-3 form should be filed once per quarter if the tax rate exceeds $10. If the tax rate levied is $10 or less, submit tax in one lump sum. Submit the LST-3 for yourself, in addition to the LST-1 for your employees. If you have no employees, indicate \"No Employees” on each quarterly form and submit along with the LST-3 form. If you are issued a W-2 for business earnings, you should not file the LST-3 . In this case, report the Local Services Tax for yourself along with your employees on the LST-1 form. The LST-3 form can be downloaded from our website, [www.hab-inc.com](www.hab-inc.com).  \nWork From Home Employees: All employers with work from home employees are required to deduct the Local Service Tax from their employees at the site of employment.  \nLow Income Exemption: Employers located in areas with a combined tax rate exceeding $10 are required to exempt employees whose total earned income and net profits from all sources within the political subdivision is less than $12,000 for the calendar year. Employees must file an annual exemption certificate to receive the exemption request. Employers located in areas not exceeding $10 may or may not have a low income exemption. If an employee exceeds the low income exemption, employers are required to withhold a \"catch-up\" lump sum tax equal to the amount of tax that was not withheld from the employee as a result of the exemption and continue withholding the same amount per pay period that is withheld for other employees. If no exemption request is submitted and the employee does not meet the exemption amount by the end of the year, a refund request may be submitted by the taxpayer. The refund form and exemption certificate are available on our website [at ](at www.hab-inc.com)[www.hab-inc.com](at www.hab-inc.","cbCaivRe9jV45wv4","https://ap.wps.com/l/cbCaivRe9jV45wv4","pdf",238438,"English","# GENERAL INSTRUCTIONS FOR FILING LST-1\n## What is the Local Services Tax?\n## How to File\n## How to withhold for your employees\n## Reporting for Self-Employed Individuals and Employers\n## Work From Home Employees\n## Low Income Exemption\n## Fees and payment notes","[{\"question\":\"What is the Local Services Tax (LST) and who must file the LST-1?\",\"answer\":\"LST is a local tax due from individuals employed within the taxing jurisdiction printed on the LST-1 form. Filing is required as instructed for covered employment within that jurisdiction.\"},{\"question\":\"How should an employer withhold and remit LST for employees?\",\"answer\":\"Withhold LST on a payroll-period basis only for periods when each employee is in employment. Remit the withheld tax at the end of each quarter to Berkheimer Tax Innovations along with the LST-1 forms.\"},{\"question\":\"What are the rules for low income exemption and how does a “catch-up” work?\",\"answer\":\"Employers in areas with a combined tax rate exceeding $10 must exempt employees whose total earned income and net profits are less than $12,000 for the calendar year, using an annual exemption certificate. If the employee exceeds the exemption, employers withhold a catch-up lump sum equal to tax not withheld and continue withholding the same amount per pay period.\"}]","GENERAL INSTRUCTIONS FOR FILING LST-1 - Local Services Tax | PDF",1789813076]