Act 32 of 2008 requires that all Earned Income and Net Profits Tax must be collected through one entity per county.
The Centre Tax Agency (CTA), also known as the State College Borough, was appointed as the Act 32 of 2008 Earned Income Tax Officer (Collector) for the Centre County Tax Collection District (TCD). The Earned Income and Net Profits Tax Collection and filing procedures under Act 32 will be in effect beginning January 1, 2012. Beginning with the 1st Quarter of 2012, the remittance of the Earned Income Tax withholdings and filing of the Employer’s Earned Income Tax returns need to be filed with the Centre Tax Agency.
If you own a business in Halfmoon Township, here are your responsibilities under Act 32 of 2008:
• Maintain a Certificate of Residency on file for each employee
• Withhold at the higher of the employee resident rate or the worksite non‐resident rate
• Provide Tax Collector (CTA) with the worksite Political Subdivision (PSD) Code as well as the employee resident PSD Code when filing quarterly/monthly tax return
• Must register business with tax collector (CTA) – If you have received a yellow post card in the mail from CTA, you do not have to register with their office. Your business is already registered and you will receive the quarterly/monthly returns from CTA.
Employer resources for Act 32 of 2008:
• eReporting (requires a one‐time online account registration) – Online module for employers to remit payment for and file the local Earned Income Tax Returns. This module allows users to maintain the Certificate of Residency forms regardless of whether or not you file the tax returns online. Visit this link to access eReporting: https://statecollegepa.info/eReporting/Logon.aspx
• Pennsylvania Department of Community & Economic Development. Visit their website at: www.newpa.com
Information for residents of Halfmoon Township:
Since 2005, the Borough of State College has served as the Earned Income and Net Profits Tax Collector for Halfmoon Township. At this time, individual taxpayers will see that the name of their collector has been changed to Centre Tax Agency. You will continue to receive the local Earned Income Tax Return from CTA and will still have the ability to file your local tax return online through eFiling.