Aren't sure if you reside within the Borough of Macungie or a
neighboring township? Check the Borough address list. If
your address is on the list, your taxes are due and payable to the
Borough of Macungie.
Click here.
Earned Income
Tax
The Borough levies an Earned Income/Net
Profits tax of 1% of gross compensation and net profits. One half of this one percent
collected from residents is turned over to the East Penn School District.
Earned Income Tax is due and payable to the municipality in which you live.
It is usually withheld by your employer, and will appear as a payroll deduction for local
or city tax.
2011
Earned Income Tax Return due
date
The
due date to file your Borough Earned Income Tax Return will follow
the federal tax return due date which is
Tuesday, April 17,
2012
due to Washington DC celebrating Emancipation Day on
Monday, April 16
Taxpayer Information:
Every full-year or
partial-year resident of Macungie Borough who earns an income from
employment or self-employment is required to file a tax return with
the Borough’s Earned Income Tax Office. The return is due by April
15th; if a Federal Extension is filed, a copy must be filed with the
Macungie Borough Tax Office by the 4/15 due date (and 8/15 extended
due date, if applicable), or a $10.00 late filing fee will be due.
Self-employed residents and residents whose local tax is not
withheld by their employer may choose to file quarterly estimated
tax payments.
Forms: You can print the
Borough's Earned Income Tax forms by clicking the appropriate form
below or you can call (610) 966-2503, or
stop at the office during regular business hours (weekdays from 8 AM to 4:30 PM)
to obtain a form.
"IMPORTANT
NEW TAX FILING INFORMATION EFFECTIVE WITH TAX YEAR 2011"
Final Individual Earned Income Tax Return for
Tax Years 2011 (pdf)
Final Individual
Earned Income Tax Return for Tax Years 2009 & 2010 (pdf)
Final Individual Earned Income Tax Return for tax years up to tax
year 2008
(pdf)
Individual
Estimated Tax Return
Employer's
Quarterly Earned Income Tax Return (pdf)
Individual Quarterly Earned Income Tax Return (pdf)
Employer's Reconciliation of EIT Withheld
(pdf)
Partial-Year Resident: should prorate the income and tax for
the portion of the year they were a Macungie resident, and may have to file a return with
another tax office for the rest of the year’s income. W-2 forms can be photocopied if
necessary, as long as they are legible.
If You Had No Income But Received A Tax Form, you must still
file the return with an explanation of why no income is reported, such as: fully retired,
full time student, unemployed all year, housewife, etc.
All Income Shown On The Return Must Be Fully Documented with
W-2 forms, 1099 forms, or Pennsylvania Schedules (C, K-1, etc.), including self-employed
losses. Expenses must be fully itemized, showing each expense and the amount spent.
No refund or credit will be issued without all appropriate supporting documents.
Joint Returns are not allowed.
Complete instructions are printed on the back of the tax return.
Real Estate Tax
The Borough real estate tax rate for
2012 is set at 7.63 mills on each dollar of assessed valuation of property.
Residents of the Borough may mail payments or pay in
person by appointment to:
Laurie J. Oswald
Borough of Macungie Tax Collector
970 E. Main Street
Macungie, PA 18062
Phone: 610-966-4631
Tax Collector's Hours at Borough Hall - the Tax
Collector will be in the Borough Hall lobby to receive your 2011
tax payments on the
following dates and time. These are the only times payments are accepted at Borough Hall.
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Thursday |
Friday |
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April 28
May 19
May 26
August 18
August 25
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May 20
May 27
July 29
August 19
August 26
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4:00 p.m. to 6:00 p.m. only |
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** Any individuals
with disabilities can make payments in person at Macungie Borough
Hall, 21 Locust Street, Macungie, on the dates and times listed
above.
Per Capita Tax
A Per Capita Tax of $10 per annum is levied and
assessed upon each resident or inhabitant of the Borough 18 years of
age and older, which tax shall be in addition to all other taxes
levied and assessed by the Borough under any other laws of the
Commonwealth.
The Per Capita Tax Bills are mailed around
the end of February. This $10.00 tax is due from every
individual age eighteen and older who lives in the Borough. The tax
has no connection with employment, income, voting rights, or any
other factor except residence within the community.
The tax can be paid at a discount ($9.80) if
paid early, or at face value ($10.00) by the due date stated on the
bill; after the due date, the penalty rate is owed ($11.00). The
due dates are stated on the bill. Taxes not paid by December 31 of
the tax year will be turned over to a delinquent tax collector.
FAILURE TO RECEIVE A BILL DOES NOT EXONERATE
YOU FROM PAYING THIS TAX, and there are no exemptions for age or low
income. If you are a resident for any part of the year, you must pay
this tax, unless you can prove you paid the tax to another
municipality.
This tax is paid at Borough Hall, and can be
mailed, brought in for payment, or placed in the drop box on the
Church Street side of the building. Please call the Borough Office
(610-966-2503) with any questions.
LOCAL SERVICES TAX (LST) - RATE: $10.00/YEAR
Previously called
Occupational Privilege Tax (OPT) and/or
Emergency and
Municipal Services Tax (EMS)
The
tax formerly known as the Occupational Privilege Tax and then the
Emergency & Municipal Services Tax has been renamed the Local
Services Tax (LST) by the Pennsylvania Legislature. Depending
on where you work, the rate can be anywhere from $10.00 to $52.00
per year.
All
persons employed or self-employed within the Borough of Macungie
must pay a $10.00 Local Services Tax once a year. Many
municipalities levy an LST tax, but a person only pays a maximum of
$52.00 total per year.
EMPLOYERS are required to withhold this tax from all persons
employed within Macungie, unless the employee shows proof that the
tax was paid elsewhere for the same year. The $10.00 tax must be
withheld during the first tax quarter in which the employee is
working.
SELF-EMPLOYED PERSONS (who work in Macungie, regardless of where
they live) must pay this $10.00 tax by July 30 of the current year.
Local Services Tax forms for employer reporting and self-employed
persons are available online. They can be printed by clicking the
appropriate form below or you can call (610) 966-2503 or stop at the
office during regular business hours (weekdays from 8 AM to 4:30 PM)
to obtain forms.
Employer
LST Tax Form LST-1 (pdf)
Personal
LST Tax Form LST-3 (pdf)
REFUNDS OF
OPT/EMS/LST TAX
(FORM)
You may request a refund of OPT,
EMS or LST tax if any of the following apply:
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More than one
employer withheld the OPT/EMS/LST tax during the year: your main
employer, or your first employer of the year, would be required
to withhold the tax due; any other employer should not withhold
the tax, unless that municipality's tax rate is greater than the
amount you already paid. |
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If the tax is
paid more than once and a total of more than $52.00 is withheld,
you can request a refund of the tax above $52.00 from the tax
office where the accumulated tax paid exceeded a total of
$52.00. |
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Ø
You earned less
than $1,000.00 from all sources during the year, and paid the
OPT/EMS/LST tax to Macungie. |
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You were
self-employed and your GROSS RECEIPTS (not net profits)
were less than $3,200.00 for the tax year. |
You must
provide proof of each deduction or payment of the OPT/EMS/LST tax to
receive a refund (or proof of gross receipts, if tax was paid as a
self-employed person), and proof of annual income if you are
claiming a refund because you earned less than $1,000.00 for the
full year.
Contact the
Borough Office for help at (610) 966-2503 (weekdays from 8 AM to
4:30 PM) or email the EIT Collector at rnonnemacher@macungie.pa.us.
Macungie Borough DOES
NOT levy a Business Privilege Tax.
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