Tax Collection

The Tax is 1% on earned income and net profits. The tax is always paid to the community where you live. Every resident of North Fayette Township who has taxable earned income or net profits during any part of the year must file a Final Return Form WA40. This return must be filed even if the tax was fully with held by your employer or no additional tax is due. All returns must be postmarked by April 15th to avoid penalty and interest charges. Returns can be mailed to EARNED INCOME TAX COLLECTOR, P.O. BOX 239, OAKDALE PA, 15071 or delivered to the Earned Income Tax Office in the Township Building at 400 North Branch Road. Even if you were a part-year resident of North Fayette Township, you are subject to the local wage tax for that part of the year you were a resident. Documentation of earnings (Forms W-2, 1099) net profits (Schedules C, E, F, or K-1) and/or business expenses (PA Schedule UE, Federal Forms 2106, 3903 and other state and federal forms as applicable) must accompany tax returns. Taxpayers must supply the original document or a copy of the document - the tax office will no make copies or return documents. Failure to receive a tax return does not relieve the taxpayer of the responsibility of filing a tax return and of paying the tax. Failure to file may result in a fine plus penalty and interest charges. All returns filed after the April 15th will be assessed penalty and interest charges at the rate of 1% per month. Additional penalty and interest charges will be assesses for residents who have failed to make proper quarterly tax payments: 6% per annum plus 1% per month after January 31st. There will be a $25.00 charge for checks returned by the bank for any reason.

TAXABLE EARNED INCOME AND COMPENSATION is: wages, salaries, commissions, bonuses, tips, fees, PA active military pay, vacation pay, severance pay, incentive pay, honoraria, profit distributions, sick pay (other than third party sick pay), exercised stock options from employers, employer-reimbursed moving expenses, deferred income for pensions and annuities and other forms of compensation as provided by the employer.

NON-TAXABLE INCOME is: interest and dividend income, social security benefits, out of state active military pay, disability benefits, pensions, third party sick pay, lottery winnings, death benefit payments, gifts or bequests, unemployment compensation, supplemental unemployment benefits (SUB), public assistance and income from stocks or trusts.

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