Form CLGS-32-1 "Taxpayer Annual Local Earned Income Tax Return" - Pennsylvania

What Is Form CLGS-32-1?

Form CLGS-32-1, Taxpayer Annual Local Earned Income Tax Return, is a legal document filled out by Pennsylvania residents with earned income, net profits, wages, dividends, and capital gains. It lets taxpayers calculate their tax liability, schedule tax payments, and request refunds if you have overpaid taxes.

This form was released by the Pennsylvania Department of Community and Economic Development. The latest version of the form was issued on April 1, 2016, with all previous editions obsolete. You can download a fillable Pennsylvania CLGS-32-1 Form through the link below.

ADVERTISEMENT

Form CLGS-32-1 Instructions

Provide the following details in the CLGS-32-1 Form:

  1. Indicate the reporting year, your full name, name of your spouse, address, and telephone number. State your resident political subdivision code and additional addresses if you have relocated during the tax year;
  2. If you want to request an extension (attaching a Federal or State Application for Extension), file an amended return, or you are a non-resident, check the appropriate box;
  3. Record your marital status - single, married filing jointly, married filing separately. State this is your final tax return;
  4. Write down your and your spouse's social security numbers. If you or your spouse had no earned income, explain why;
  5. Indicate your earned income - gross compensation you reported via Form W-2, Wage and Tax Statement, unreimbursed employee business expenses (attach PA Schedule UE), and other taxable earned income;
  6. State your net profit and net loss reflected in the PA Schedules;
  7. Compute your total tax liability and total local earned income tax withheld;
  8. If you have any credits for this reporting year or from the previous tax year, indicate them and include supporting documentation;
  9. Write down the total amount of payments and credits. The credit might go to your account or your spouse's;
  10. Compute the earned income tax balance due and the total payment due (including penalty and interest that accrue if you fail to submit the form on time;
  11. Sign and date the form. If you are filing jointly, your spouse's signature is required as well as a name, signature, and telephone number of the preparer.

You may use instructions on the first three pages of the form to figure out which wages and gross earnings to report. The last page of the form contains a worksheet you can use to compute the amounts you put in the tax return.

Where to File PA CLGS-32-1?

If you had any earned wages for the year in question, a local earned income tax return must be filed annually by April 15 for the preceding calendar year. Submit the PA CLGS-32-1 Form to your local earned income tax collector with Form W-2 and supporting schedules (do not staple the documents). If you have lived in several tax collection districts throughout the reporting year, file a copy of the return for every district. In this case, you may use the part-year resident schedule to figure out how many taxes you owe for each taxing jurisdiction and file one tax return for each municipality.

ADVERTISEMENT

Download Form CLGS-32-1 "Taxpayer Annual Local Earned Income Tax Return" - Pennsylvania

Download PDF

Fill PDF online

Rate (4.4 / 5) 41 votes
CLGS-32-1 (04-16)
TAXPAYER ANNUAL
LOCAL EARNED INCOME TAX RETURN
You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes. Contact your Tax Officer.
Tax Year
*If you have relocated during the tax year, please supply additional information.
DATES LIVING AT EACH ADDRESS
STREET ADDRESS (No PO Box, RD or RR)
CITY OR POST OFFICE
STATE
ZIP
/
/
/
/
TO
/
/
/
/
TO
**If you need additional space - please see back of form.
LAST NAME, FIRST NAME, MIDDLE INITIAL
SPOUSE’S LAST NAME, FIRST NAME, MIDDLE INITIAL
STREET ADDRESS (No PO Box, RD or RR)
SECOND LINE OF ADDRESS
CITY
STATE
ZIP CODE
DAYTIME PHONE NUMBER
RESIDENT PSD CODE
EXTENSION
AMENDED RETURN
NON-RESIDENT
Social Security #
Spouse’s Social Security #
The calculations reported in the first column MUST pertain to the name printed
in the column, regardless of whether the husband or wife appears first.
Combining income is NOT permitted.
If you had NO EARNED INCOME,
If you had NO EARNED INCOME,
check the reason why:
check the reason why:
ONLY USE BLACK OR BLUE INK TO COMPLETE THIS FORM
disabled
student
disabled
student
deceased
military
deceased
military
homemaker
retired
homemaker
retired
unemployed
unemployed
1. Gross Compensation as Reported on W-2(s). (
) . . . . . . . . . . . . .
.00
.00
Enclose W-2s
2. Unreimbursed Employee Business Expenses. (
) . . . .
.00
.00
Enclose PA Schedule UE
3. Other Taxable Earned Income * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
4. Total Taxable Earned Income
. . . .
.00
.00
(Subtract Line 2 from Line 1 and add Line 3)
5. Net Profit (
*)
Enclose PA Schedules
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
NON-TAXABLE S-Corp earnings check this box:
6. Net Loss (
*) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
Enclose PA Schedules
7. Total Taxable Net Profit
. .
.00
.00
(Subtract Line 6 from Line 5. If less than zero, enter zero)
8. Total Taxable Earned Income and Net Profit (
) . . . . . . . . . . . .
.00
.00
Add Lines 4 and 7
9. Total Tax Liability (
) . . . . . . . . . . . . . . . .
.00
.00
Line 8 multiplied by
10. Total Local Earned Income Tax Withheld
.00
.00
(May not equal W-2 - See Instructions)
11.Quarterly Estimated Payments/Credit From Previous Tax Year . . . . . . . . . . .
.00
.00
12. Out-of-State or Philadelphia Credits
. . . . . .
.00
.00
(include supporting documentation)
13. TOTAL PAYMENTS and CREDITS (
) . . . . . . . . . . . .
.00
.00
Add Lines 10 through 12
14. Refund IF MORE THAN $1.00, enter amount
.00
.00
(or select option in 15) . . . . . . . .
15. Credit Taxpayer/Spouse (
) . . .
Amount of Line 13 you want as a credit to your account
.00
.00
Credit to next year
Credit to spouse
16. EARNED INCOME TAX BALANCE DUE (
) . . . . . . . . . . .
.00
.00
Line 9 minus Line 13
17. Penalty after April 15* (
) . . . . . . . . . . . . . . . .
.00
.00
multiply Line 16 by
18. Interest after April 15* (
) . . . . . . . . . . . . . . . . .
.00
.00
multiply Line 16 by
19. TOTAL PAYMENT DUE (
) . . . . . . . . . . . . . . . . . . . . .
.00
.00
Add Lines 16, 17, and 18
*See Instructions
Under penalties of perjury, I (we) declare that I (we) have examined this information, including all accompanying
schedules and statements and to the best of my (our) belief, they are true, correct and complete.
YOUR SIGNATURE
SPOUSE’S SIGNATURE (If Filing Jointly)
DATE (MM/DD/YYYY)
PREPARER’S PRINTED NAME & SIGNATURE
PHONE NUMBER
CLGS-32-1 (04-16)
TAXPAYER ANNUAL
LOCAL EARNED INCOME TAX RETURN
You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes. Contact your Tax Officer.
Tax Year
*If you have relocated during the tax year, please supply additional information.
DATES LIVING AT EACH ADDRESS
STREET ADDRESS (No PO Box, RD or RR)
CITY OR POST OFFICE
STATE
ZIP
/
/
/
/
TO
/
/
/
/
TO
**If you need additional space - please see back of form.
LAST NAME, FIRST NAME, MIDDLE INITIAL
SPOUSE’S LAST NAME, FIRST NAME, MIDDLE INITIAL
STREET ADDRESS (No PO Box, RD or RR)
SECOND LINE OF ADDRESS
CITY
STATE
ZIP CODE
DAYTIME PHONE NUMBER
RESIDENT PSD CODE
EXTENSION
AMENDED RETURN
NON-RESIDENT
Social Security #
Spouse’s Social Security #
The calculations reported in the first column MUST pertain to the name printed
in the column, regardless of whether the husband or wife appears first.
Combining income is NOT permitted.
If you had NO EARNED INCOME,
If you had NO EARNED INCOME,
check the reason why:
check the reason why:
ONLY USE BLACK OR BLUE INK TO COMPLETE THIS FORM
disabled
student
disabled
student
deceased
military
deceased
military
homemaker
retired
homemaker
retired
unemployed
unemployed
1. Gross Compensation as Reported on W-2(s). (
) . . . . . . . . . . . . .
.00
.00
Enclose W-2s
2. Unreimbursed Employee Business Expenses. (
) . . . .
.00
.00
Enclose PA Schedule UE
3. Other Taxable Earned Income * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
4. Total Taxable Earned Income
. . . .
.00
.00
(Subtract Line 2 from Line 1 and add Line 3)
5. Net Profit (
*)
Enclose PA Schedules
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
NON-TAXABLE S-Corp earnings check this box:
6. Net Loss (
*) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.00
.00
Enclose PA Schedules
7. Total Taxable Net Profit
. .
.00
.00
(Subtract Line 6 from Line 5. If less than zero, enter zero)
8. Total Taxable Earned Income and Net Profit (
) . . . . . . . . . . . .
.00
.00
Add Lines 4 and 7
9. Total Tax Liability (
) . . . . . . . . . . . . . . . .
.00
.00
Line 8 multiplied by
10. Total Local Earned Income Tax Withheld
.00
.00
(May not equal W-2 - See Instructions)
11.Quarterly Estimated Payments/Credit From Previous Tax Year . . . . . . . . . . .
.00
.00
12. Out-of-State or Philadelphia Credits
. . . . . .
.00
.00
(include supporting documentation)
13. TOTAL PAYMENTS and CREDITS (
) . . . . . . . . . . . .
.00
.00
Add Lines 10 through 12
14. Refund IF MORE THAN $1.00, enter amount
.00
.00
(or select option in 15) . . . . . . . .
15. Credit Taxpayer/Spouse (
) . . .
Amount of Line 13 you want as a credit to your account
.00
.00
Credit to next year
Credit to spouse
16. EARNED INCOME TAX BALANCE DUE (
) . . . . . . . . . . .
.00
.00
Line 9 minus Line 13
17. Penalty after April 15* (
) . . . . . . . . . . . . . . . .
.00
.00
multiply Line 16 by
18. Interest after April 15* (
) . . . . . . . . . . . . . . . . .
.00
.00
multiply Line 16 by
19. TOTAL PAYMENT DUE (
) . . . . . . . . . . . . . . . . . . . . .
.00
.00
Add Lines 16, 17, and 18
*See Instructions
Under penalties of perjury, I (we) declare that I (we) have examined this information, including all accompanying
schedules and statements and to the best of my (our) belief, they are true, correct and complete.
YOUR SIGNATURE
SPOUSE’S SIGNATURE (If Filing Jointly)
DATE (MM/DD/YYYY)
PREPARER’S PRINTED NAME & SIGNATURE
PHONE NUMBER
TAXPAYER A:
S-CORPORATION PROFIT/LOSS REPORT
0 0
.
,
,
To avoid future correspondence, please report any S Corporation
TAXPAYER B
Pass-Through profits (losses) that were reported on your PA 40 Return.
0 0
.
,
,
LOCAL WORKSHEET (Moved During the Year)
PART YEAR RESIDENT
Residence #1 ____________________ Dates ________ to ________ Length of Time______________
Residence #2 ____________________ Dates ________ to ________ Length of Time______________
INCOME PRORATION  ( _____________________________________________________________________ )
Residence # 1 COMPLETE ADDRESS
Employer # 1 ___________________
12
Local Income  $ _______________ / ____________ X _______________________ = ________________
# of months at this residence
12
Withholding    $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
Employer # 2 ___________________
12
Local Income
 $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
12
Withholding
   $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
Residence #1
Total Income ____________________ Total Withholding ____________________
INCOME PRORATION  ( _____________________________________________________________________ )
Residence # 2 COMPLETE ADDRESS
Employer # 1 ___________________
12
Local Income  $ _______________ / ____________ X _______________________ = ________________
# of months at this residence
12
Withholding    $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
Employer # 2 ___________________
12
Local Income
 $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
12
Withholding
   $ _______________ /  ____________ X _______________________ = ________________
# of months at this residence
Residence #2
Total Income ____________________ Total Withholding ____________________
LINE 10: LOCAL EARNED INCOME TAX WITHHELD WORKSHEET
(Complete worksheet if you work in an area where the non-resident tax rate exceeds your home resident rate)
(1)
(2)
(5)
(3) Home Location
(4) Work Location
(6) Disallowed
(7) Credit Allowed
Local Wages
Tax Withheld
Resident Rate
Non-Resident Rate
Col 4 minus Col 3
Withholding Credit
For Tax Withheld
(W2 box 16 or 18)
(W2 box 19)
(See page 1, line 9)
(See Instructions)
(if less than 0 enter 0)
(Col 1 x Col 5)
(Col 2 - Col 6)
10,000
130
1.25%
1.30%
0.05%
5.00
125.00
Example:
1.
2.
3.
TOTAL - Enter this amount on Line 10
NON-RECIPROCAL STATE WORKSHEET
(See Instructions line 12)
EARNED INCOME: Taxed in other state as shown on the state tax return.
Enclose a copy of state return or credit will be disallowed ..........................................................................................................
(1)______________________
Local tax 1% or as specified on the front of this form ....................................................................................................................
X ______________________
(2)______________________
Tax Liability Paid to other state(s) ....................................................................................................
(3) ____________________
PA Income Tax (line 1 x PA Income Tax rate for year being reported) ............................................
(4) ____________________
CREDIT to be used against Local Tax
(Line 3 minus line 4) On line 12 enter this amount
or the amount on line 2 of worksheet, whichever is less. (If less than zero, enter zero) ........................................
(5) ____________________
**Additional Addresses:
DATES LIVING AT EACH ADDRESS
ADDRESS
TWP OR BORO
COUNTY
/
/
/
/
TO
/
/
/
/
TO
/
/
/
/
TO
A NOTE FOR RETIRED AND/OR SENIOR CITIZENS
IF YOU ARE RETIRED AND ARE NO LONGER RECEIVING A SALARY, WAGES OR INCOME FROM A BUSINESS, YOU MAY NOT OWE AN EARNED INCOME TAX.
SOCIALSECURITY PAYMENTS, PAYMENTS FROMAQUALIFIED PENSION PLANAND INTERESTAND/OR DIVIDENDSACCRUED FROM BANKACCOUNTSAND/OR
INVESTMENTS ARE NOT SUBJECT TO THE LOCAL EARNED INCOME TAX.
IF YOU RECEIVED A LOCAL EARNED INCOME TAX FORM AND ARE RETIRED WITH NO EARNED INCOME, PLEASE CHECK THE APPROPRIATE BOX ON THE
FORM AND RETURN.
IF YOU STILL RECEIVE WAGES FROM A PART-TIME EMPLOYER OR BUSINESS, YOU WILL NEED TO FILE AND PAY THE EARNED INCOME TAX.
Page of 2