EMS/LST Tax Forms
EMS/LST Refund Form 
EMS/LST Exemption Form
Individual EMS Return
Form LST (Instructions below)
Form W-3 LST (Instructions below)
Instructions For Form LST
Local Services Tax (LST): Employers are required by law to withhold $1.00 per week for a tota1 of $52.00 per year on all employees that are not exempt (for information on exemptions and all other LST questions please see our website). Monies are to be submitted quarterly as follows:
First quarter by April 30
Second quarter by July 31
Third quarter by October 31
Fourth quarter by January 31.
Late payments will incur a penalty of 5% and interest and penalty will be computed at ½% per month. Further, a fine of no less than $500 per offense may be levied upon any employer who fails or refuses to withhold and remit this tax.
THE EMPLOYER IS RESPONSIBLE TO FILE AND PAY THESE TAXES IN FULL FOR EACH EMPLOYEE WHETHER OR NOT THEY MAKE COLLECTION FROM THE SALARY, WAGES OR COMMISSIONS PAID TO SUCH EMPLOYEE.
Instructions For Form W-3 LST (Reconciliation)
1. The Tax Office copy of this annual reconciliation form should be filed on or before the last day of February.
2. A computer report, Excel spreadsheet or other detailed report must accompany this form. The required information is name, address, Social Security Number and total LST withheld for the year.
3. W-3 LST filing should be submitted with the W-2/W-3 EIT filing.
4. The reconciliation form is to be returned to the Tax Office even if you withheld no earned income tax during one or more quarters of the calendar year applicable to this filing.
NOTE: The total tax withheld figure on Line 7 should agree with total tax paid on Line 6. Compare the two totals. If the difference exceeds $1.00, adjust your payment for the 4th quarter accordingly. Differences of less than $1.00 are acceptable.
Having trouble downloading or reading any of the .pdf forms on our site? Please download the free Adobe Reader.
|
