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Department of

Finance and Taxes

Township of Upper St. Clair
Department of

Finance and Taxes

Earned Income and Net Profits Tax

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 (15) days of becoming a resident, or beginning, ending or changing employment.
  • Tax regulations are available in the Township Municipal Building Lobby, in the Tax Office, and in the Township Library as reference or checkout.
  • All Taxpayers who receive a salary or an owner draw from business income are required to meet 100% of their total yearly tax liability through quarterly tax payments.
  • Two-income households must file separate quarterly tax payments.
  • Quarterly tax payments are required. A taxpayer whose employer does not withhold local tax must file quarterly tax returns. Final tax returns are required for all taxpayers.
    PeriodDate DueforMonths
    1st Quarterdue April 30January, February, March
    2nd Quarterdue July 31April, May, June
    3rd Quarterdue October 31July, August, September
    4th Quarterdue January 31October, November, December
    Final Returndue April 15 
  • Tax Audits are routinely conducted on residents, including those who are 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 District Justice.

Final Return Form - USC - 40

All Taxpayers are required to file a Final Return Form - USC 40 in addition to their four quarterly filings on or before April 15 of each year for the preceding year.

When filing final returns please submit documentation of earnings such as W2 forms, Schedule C's, Schedule UE, Form 2106, Form 3909, etc.

Current residents, who have previously paid the Earned Income Tax, will receive a USC-40 Final Tax Return in the mail. New residents should contact the Tax Office.

Please note penalty and interest charges will be assessed at the rate of 1% per month for late quarterly and final tax payments.

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Township of Upper St. Clair · 1820 McLaughlin Run Road · Upper St.Clair, Pennsylvania 15241
Department of Finance and Taxes · Phone: 412.831.9000 Ext. 218 · Fax: 412.831.9882
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