Earned Income Tax

Payment Information

The following information is needed to ensure that payments are sent to the correct municipality:  the "PSD Code" for Pine is "711001," and the resident EIT Rate is 1%.

Payments may be filed online through Keystone Collections Group. If you prefer filing by mail, checks are payable to "Keystone Collections Group" and remitted to the appropriate address.

Keystone Website

Keystone Collection

Local Earned Income Tax Return

Refund or Credit
Keystone Collections Group
P.O. Box 509
Irwin, PA 15624-0509

Payment Enclosed
Keystone Collections Group
P.O. Box 529
Irwin, PA 15624-0509

No Payment or Refund
Keystone Collections Group
P.O. Box 549
Irwin, PA 15624-0509

Local Earned Income Quarterly Payments

Complete the Payment Voucher (PDF) and send the payment to:

Keystone Collections Group
P.O. Box 539
Irwin, PA 15624-0509

If you need assistance from Keystone Collections, you can find contact information on their Taxpayer Helpline Flyer (PDF) or call 724-978-0300.

Information for Residents

The Township of Pine/Pine-Richland School District has a combined tax of 1% on all earned income and net profits. All residents are subject to this tax, whether they own or rent their property. Most employers are now required to withhold the earned income tax. Employees must provide their payroll department with the "PSD Code" for their municipality of residence. This ensures that the earned income tax is sent to the correct place. The "PSD Code" for Pine is "711001," and the resident EIT rate is 1%.

The only individuals required to make quarterly estimated payments will be those in one of the following categories:

  • Self-employed
  • Working outside of Pennsylvania
  • Employed by certain agencies of the Federal Government that are exempt from the withholding requirements

If you are a Pine resident and fall into one of these categories, you should continue to make quarterly estimated tax payments. Payment vouchers can be found on at Keystone Collections Group.

Pine residents whose taxes are being withheld by the employer are still required to file the annual Final Earned Income Tax Return by April 15th of the following year. Tax returns should be filed with Keystone Collections.

Information for Employers

All employers with work-sites in Pennsylvania, including home-based employers, will be required to withhold the earned income tax for their employees. The tax must be withheld at the higher of the employee's home district tax rate, or the non-resident tax rate of the workplace location. 

Employers must obtain from each employee a Residency Certification Form (PDF),  which will tell them which Political Subdivision the employee lives in. Employees must also complete an updated Residency Certification Form anytime they move to another address. This form will be an addendum to the W-4 form and kept with their employment records.

If an employer fails to withhold the tax, or withholds it and fails to send it in, they can face criminal and civil legal consequences.

Out-of-State Employers with Home-Based Employees

An employer based in another state with employees working in Pennsylvania is subject to the same withholding requirements as a Pennsylvania employer. Please register with Keystone Collections Group.

Employees Working in Pennsylvania Who Live in Another State

Employees who travel to Pennsylvania from another state or who are residing temporarily in Pennsylvania but have a legal residence in another state, must pay a Nonresident Tax to the workplace location. 

Non-resident employees working in Pine must pay 1/2%. Employers should use PSD code "880000" on quarterly reports to identify nonresident employees.