Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 142 - TAX, IMPOSITION AND RATE › Section 142.1 - Tax and imposition

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 school district personal income tax is a tax at the rate prescribed in §
											142.2 (relating to tax rate)
					 levied on the income as described in subsection (b) that a resident individual
					 receives during the resident individual's taxable year. A taxpayer who is a
					 resident individual of more than one school district that imposes a school
					 district personal income tax during the taxpayer's taxable year is subject to
					 the school district personal income tax of each school district.
(b) A taxpayer's income subject to tax under
					 subsection (a) is the taxpayer's adjusted Pennsylvania taxable personal income,
					 subject to the provisions of subsection (c).
(c) The income subject to tax of a taxpayer
					 who is a resident individual of a school district for only a portion of the
					 taxpayer's taxable year shall be an amount equal to the taxpayer's adjusted
					 Pennsylvania taxable personal income multiplied by a fraction the numerator of
					 which is the number of calendar months during the taxable year that the
					 individual is a resident individual of the school district and the denominator
					 of which shall be 12. A taxpayer shall include in the numerator any calendar
					 month during which the taxpayer is a resident individual for more than half the
					 calendar month. A day that a taxpayer's domicile changes shall be included as a
					 day the individual is in the new domicile and not the old domicile. If the
					 number of days that a taxpayer is a resident of the new domicile and a resident
					 of the old domicile in a calendar month are equal, the calendar month shall be
					 included in calculating the number of months in the new domicile.
Example 1
. A calendar year taxpayer
						changes domicile from one Commonwealth school district to another on September
						20th. September is a month during the calendar year containing 30 days. Because
						the taxpayer changed domicile on the 20th day of the calendar month, the day is
						included as a day in the new domicile instead of the old domicile. Therefore,
						taxpayer was domiciled in the old domicile for 19 days and the new domicile for
						11 days. Because the taxpayer was in the old domicile for more than half the
						month of September, the taxpayer is considered a resident individual of the old
						domicile during September. For purposes of calculating the fraction numerator,
						taxpayer is a resident individual of the old domicile from January to September
						(9 months) and the new domicile from October to December (3 months).
Example 2
. The facts in this example are
						the same as Example 1, except the taxpayer changes his domicile on September
						16. Because September 16 is included as a day in the new domicile, the taxpayer
						was a resident individual for 15 days in both the old and new domicile during
						September. Therefore, September is included as a calendar month in the new
						domicile. For purposes of calculating the fraction numerator, taxpayer is a
						resident individual of the old domicile from January to August (8 months) and
						the new domicile from September to December (4 months).
This section cited in 61 Pa. Code §
													142.2 (relating to tax rate); and
						  61 Pa. Code §
													145.3 (relating to
						  form).