Upper St. Clair Township

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USC NOTIFY/911

Earned Income & Net Profits

Earned Income and Net Profits Tax is a 1.3% (0.8% Township; 0.5% School District) tax on earned income and compensation (W-2 income from salaries or wages) and net profits from a business, profession, farm, or rental property (Federal Schedules C, E, F, and K-1 1065) and other forms of earned income as defined by the Local Tax Enabling Act.

  • All taxpayers must register with the Tax Office within fifteen days of becoming a resident, or at the beginning, ending, or the changing of employment.
  • All Taxpayers receiving a salary, or an owner draw from business income, are required to meet 100% of the total yearly tax liability through quarterly tax payments.
  • Quarterly tax payments are required.  A taxpayer employer that does not withhold local tax must file quarterly tax returns.  Final tax returns are required for all taxpayers.
Period Date Due for Months
1st Quarter April 30 January, February, & March
2nd Quarter July 31 April, May, & June
3rd Quarter October 31 July, August, & September
4th Quarter January 31 October, November, & December
Final Return April 15 of the following year*
The filing deadline for 2023 EIT returns is April 15, 2024 which aligns with the PA state filing deadline.


  • Tax audits are routinely conducted on residents, including those moving out of the Township.
  • Failure to comply with the tax regulations will result in penalty and interest charges, and/or charges filed at the Magisterial District Judge.

Local Earned Income Tax Return

All taxpayers are required to file a Local Earned Income Tax Return with Jordan Tax Service, who is the Tax Collector for the Allegheny County Southwest Tax Collection District.  The form is available through the following link:  Local earned income tax return. Online filing is also available on the Tax Collector's website at www.jordantax.com/eitfinal.

The Local Earned Income Tax Return is in addition to the resident's four quarterly filings, and is due on or before April 15 of each year for the preceding year.  When filing final returns, you must include documentation of earnings as directed (such as W2 forms, Schedule C's, Schedule UE, Form 2106, Form 3909, etc).

Penalty and interest charges will be assessed at the rate of 1 percent per month for late quarterly and final tax payments.