[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304311-105":53,"doc-detail-304311-en":126},{"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":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","lancaster-county-earned-income-tax-return-instructions","LANCASTER COUNTY EARNED INCOME TAX RETURN INSTRUCTIONS","","These instructions explain how to complete and file the Lancaster County Earned Income Tax Return for the tax period January 1 through December 31, due by April 15. They define who must file, including residents of Lancaster County and the Octorara Area School District who are 16+ and not fully retired. Guidance covers taxable earned income, what is excluded, how to complete key lines (1–18) using W-2 information, business expenses, self-employment schedules, municipal codes, credits, penalties, and interest for late payment.",{"@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/lancaster-county-earned-income-tax-return-instructions/304311/",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/lancaster-county-earned-income-tax-return-instructions/304311.png","ImageObject",442,249,{"name":88,"@type":89},"\tCallum ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","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},"When is the Lancaster County Earned Income Tax Return due, and what tax period does it cover?","Question",{"text":108,"@type":109},"It covers January 1 through December 31 and must be completed and filed with the bureau by April 15.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is required to file this tax return?",{"text":113,"@type":109},"All residents of Lancaster County and the Octorara Area School District in Chester County age 16 or older who were not fully retired and had earned income at any time during the tax year must file, even if no tax is due.",{"name":115,"@type":106,"acceptedAnswer":116},"What documents or forms are needed when reporting W-2 income and business expenses?",{"text":117,"@type":109},"Include copies of W-2(s) when mailing the return. Business expenses must include supporting documentation, including Pennsylvania State Form PA-UE.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304311,1790164167,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},137451211410,"https://ap-avatar.wpscdn.com/avatar/2000bb0a9246f588df?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786362646172706240","LANCASTER COUNTY EARNED INCOME TAX RETURN INSTRUCTIONS  \n􀂋􀂋  Online Filing is available @ [https://efile.lctcb.org](https://efile.lctcb.org) 􀂋􀂋  \nGENERAL INFORMATION:  \nThis tax return covers the tax period from January 1, through December 31, and must be completed and filed with this bureau by April 15th. This is an earned income and net profits tax, levied by school districts and municipalities, collected by this Bureau, and distributed to the school district and municipality where you reside. The Bureau retains the right to request additional documentation to substantiate the information reported.  \nWHO MUST FILE:  \nAll residents of Lancaster County and the Octorara Area School District in Chester County who were 16 years of age or older; not fully retired or had earned income at any time during the tax year. A tax return must be filed even if no tax is due or your employer(s) withheld all tax due. Failure to receive a tax return shall not excuse the taxpayer from filing a return, or paying any tax due. Tax return forms are available on our website, [www.lctcb.org](www.lctcb.org), or by contacting the Bureau.  \nINSTRUCTIONS FOR COMPLETING TAX RETURN  \n• If the information is not pre-printed, please provide your name, current address, city, state and zip code in the space(s) provided.  \n• If a taxpayer is to be removed from this form, draw a line through the taxpayer to be removed and check the appropriate box.  \n• If you are requesting an extension or filing an amended return check the appropriate box.  \n• Taxpayers reporting no earned income must check the applicable box.  \n• Check the appropriate filing status box.  \n• Complete the Part Year Resident Schedule on the reverse side of the return if you moved during the tax year. Account for all 12 months.  \n• Enter the municipal code from Table 1 for your residence as of December 31.  \n• Enter your complete social security number(s) in the appropriate column(s).  \nWHAT IS TAXED:  \nLocally taxable earned income is equal to “compensation” reported on line 1 of your PA State return, with the exception of clergy housing allowances, and active duty military pay. Locally taxable self-employment income is equal to “net income from the operation of a business” reported on line 4 of your PA State return, with the exception of S Corporation profits when reasonable compensation is made, or passive investments such as Publicly Traded Partnerships, oil and gas investments, etc. that you do not operate or control.  \nLINE BY LINE INSTRUCTIONS  \nLine 1 Enter total gross earned income as indicated on your W-2(s) . Include copies of W-2(s) when mailing return. Report only income earned while a resident of our jurisdiction. Examples of taxable and non-taxable income are listed in Table 2 on the reverse side. This is not, however, intended to be a complete listing. If you are not sure about a certain item, please contact the Bureau office for clarification.  \nLine 2 Enter total business expenses (include supporting documentation Pennsylvania State Form PA-UE) . Expenses for which an employee has not been reimbursed are allowable as a deduction from gross earned income, provided such expenses are allowable for Pennsylvania State Income Tax purposes. These expenses must be ordinary, necessary, and required by the employer in order for the taxpayer to keep his/her present job. Examples of business expenses are listed in Table 2 on the reverse side. This is not, however, intended to bea complete listing.  \nNOTE: Business expenses reported without enclosing proper supporting documentation or schedules will be denied without notification to the taxpayer.  \nLine 3 Enter earned income not reported on Line 1. Interest and dividends earned are not taxable and should not be included.  \nLine 4 Enter the total of Line 1 minus Line 2 plus Line 3. If less than zero, enter zero.  \nLine 5 Report all self-employment profits and include all supporting schedules (PA Schedule C, PA Schedule F and/or PA Schedule K-1","cbCaitbz23QcTcQ8","https://ap.wps.com/l/cbCaitbz23QcTcQ8","pdf",2537689,"English","# GENERAL INFORMATION\n# WHO MUST FILE\n# INSTRUCTIONS FOR COMPLETING TAX RETURN\n# WHAT IS TAXED\n# LINE BY LINE INSTRUCTIONS","[{\"question\":\"When is the Lancaster County Earned Income Tax Return due, and what tax period does it cover?\",\"answer\":\"It covers January 1 through December 31 and must be completed and filed with the bureau by April 15.\"},{\"question\":\"Who is required to file this tax return?\",\"answer\":\"All residents of Lancaster County and the Octorara Area School District in Chester County age 16 or older who were not fully retired and had earned income at any time during the tax year must file, even if no tax is due.\"},{\"question\":\"What documents or forms are needed when reporting W-2 income and business expenses?\",\"answer\":\"Include copies of W-2(s) when mailing the return. Business expenses must include supporting documentation, including Pennsylvania State Form PA-UE.\"}]","LANCASTER COUNTY EARNED INCOME TAX RETURN INSTRUCTIONS | PDF",1789811852]