Earned Income Tax - Companies
Employer withholding for tax years 2011 and prior only. 2012 and forward should be filed with HA Berkheimer.
Earned Income Tax Form 501 
Earned Income Tax Form W-1
Earned Income Tax Form W-3
Form for Changes/Corrections to Tax Information or for Business Termination
Under the existing legislation which applies to the City of Scranton, it is mandatory that an employer located within our boundaries withhold tax payments for all residents and non-residents of Scranton and remit these withholdings to the Collector of Taxes for the City of Scranton. It is therefore illegal for an employer within our boundaries to remit withholdings for non-residents to any collector other than the Collector of Taxes for the City of Scranton.
I. EARNED INCOME TAX LEVY AND RESOLUTION FOR TAX YEAR 2011
a. Withhold 3.4% for all Scranton residents
b. Withhold 1.0% for all non-residents
These amounts are to be withheld and remitted on a semi-monthly, monthly or quarterly basis – according to the schedule explained in your blue booklet. PLEASE SEE THE INSTRUCTIONS FOR PROPER FILING BELOW. At the end of every year, the employer must supply the Scranton Single Tax Office with a year-end reconciliation (Form W3), W2 information for all employees including name, address, Social Security number, gross wages and amount of earned income tax withheld and all 1099M forms issued by your company. (Actual W2 forms, print-outs or magnetic filings are acceptable – see specs.) This information is due to the Scranton Single Tax Office by February 28.
Annual Employer W2/W3 Filing Specs
There are two W2 magnetic file formats accepted by the Local Income Tax.
2.1 Social Security MMREF-1 format
The most current MMREF-1 format for Earned Income Tax reporting will be accepted by the Local Income Tax system. Employer may include all record types in the file by the LI system will only process RE (employer) and RS (state) records. Multiple employers are acceptable per MMREF coding rules.
2.2 Standard Format file with CR/LF record delimiters
Only one employer per file is allowed.
Use one of the following formats. The first format is preferred.
Note Tax and gross fields are numeric, dollars and cents. Right justify and zero fill. Do not include decimal point.
Option 2A – new format with expanded fields (preferred format). Using this format, you can report EIT or EMS or both.
SS number |
9 |
Last Name, optional Suffix (Jr., Sr., etc.) |
20 |
First Name |
20 |
Street Address |
30 |
City |
22 |
State |
2 |
Zip |
5 |
Zip extension (if known) |
4 |
EIN number |
9 |
PSD Code |
4 |
Taxable Gross |
11 |
Local Tax withheld |
9 |
LST Tax withheld |
5 |
Option 2B – same format as last year for EIT reporting
SS number |
9 |
Name |
25 |
Street Address |
35 |
City |
20 |
State |
2 |
Zip |
5 |
EIN number |
9 |
City ID |
5 |
PSD Code |
4 |
Taxable Gross |
9 |
Local Tax withheld |
7 |
EIN number: employer FedID
PSD Code: four-digit town code (You must have the correct code to file magnetically)
City ID: optional
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