In certain circumstances, taxpayers may not be required to remit payment, but still must submit documentation to show evidence that the tax is not due. The tax may not be owed if the taxpayer:
- Reported the tax to the wrong Pennsylvania community and only needs to report it to the correct jurisdiction
- Worked in and paid sufficient income tax to the City of Philadelphia during the tax subject year(s)
- Worked outside of Pennsylvania and was subject to another state’s income tax during the tax year(s) indicated
- Misreported income on the state tax return (PA-40) as earned that is in fact not subject to local tax
- Did not live in the community indicated on the delinquent tax notice for the tax years identified on the notice
Taxpayers who meet any of the above criteria can submit documentation online to dispute an alleged delinquency using Keystone’s e-Pay. Access the uploading documentation FAQ for step-by-step instructions.