How to Fill Out Pittsburgh Local Services Tax (LST) (w/Examples) + FAQs

The Pittsburgh Local Services Tax (LST) is a $52-per-year tax that every person who works inside the City of Pittsburgh must pay, and employers collect it using Form LS-1, the quarterly return filed with the City of Pittsburgh Department of Finance under City Code, Title Two, Chapter 252. The same system uses an LST Exemption Certificate for low-income, multi-job, and military workers, plus an LST Refund Form when too much tax comes out of someone’s pay.

Getting this form right matters because the city charges 1% interest per month and a 5% penalty per month, up to 50%, on late or short employer payments. Pittsburgh’s LST raises tens of millions of dollars each year from the more than 300,000 people who commute into or work within the city, so the Department of Finance watches these filings closely. A single wrong number on Line 1 can throw off your whole quarter and trigger a notice.

Here is what you will learn in this guide:

• 📋 Who must file each Pittsburgh LST form and the exact deadline for every quarter
• ✍️ A line-by-line walkthrough of the LS-1 return, the Exemption Certificate, and the Refund Form
• 👥 Three full filled-out examples using real-world worker and employer situations
• 🚫 The 10 most common mistakes that cause penalties, holds, and denied refunds
• ❓ Twelve plain-English FAQs that answer the field-level questions filers ask most

What the Pittsburgh LST Is and Who Must File It

The Local Services Tax is a flat occupational tax of $52 per year on anyone who works in the City of Pittsburgh, whether they live in the city or commute in from elsewhere. It is authorized by Pennsylvania Act 7 of 2007 and enforced locally through Pittsburgh City Code Chapter 252. The tax was once called the Emergency and Municipal Services Tax, and the money helps pay for police, fire, and road services that workers use during the day.

Two groups must file. Employers with one or more workers in Pittsburgh must withhold the tax and remit it on Form LS-1, the quarterly return for employers and self-employed individuals. Self-employed people who work in the city must file the same LS-1 and pay the $52 on their own behalf, since no boss withholds it for them.

The $52 is split across the year, not taken all at once. Act 7 requires the tax to be deducted evenly from paychecks, so a weekly worker pays $1 each week and a biweekly worker pays $2 each pay period. No more than $52 may come out of any single worker’s pay in one year, no matter how many jobs they hold.

Three forms work together in this system. The LS-1 moves money from the employer to the city. The Exemption Certificate stops withholding upfront for workers who qualify. The Refund Form returns money to a worker after the fact when too much was withheld. Each form has its own deadline and its own consequence for getting it wrong.

The agency that receives every Pittsburgh LST form is the City of Pittsburgh Department of Finance, City Treasurer’s office, at 414 Grant Street, Pittsburgh PA 15219-2476. The statute that requires the tax is Act 7 of 2007. The deadline that governs the LS-1 is the last day of the month after each quarter. The penalty that follows non-compliance is 1% monthly interest plus a 5% monthly penalty, capped at 50%.

Before You Start: Documents and Information You Need

Gather everything below before you open any Pittsburgh LST form. Missing one item is the top reason a return stalls or a refund gets denied.

• Your City of Pittsburgh Account Number. The city matches your LS-1 to your business account, and a wrong or blank number can post your payment to the wrong employer.
• Your Federal Employer ID Number (FEIN). The form cross-checks this against IRS and city records, and a mismatch slows processing.
• Your City ID number. This is the local identifier the Finance Department assigns, and leaving it blank can make the return count as incomplete.
• Total employee count for the quarter. You need every full-time, part-time, temporary, seasonal, salaried, and hourly worker, plus owners and partners, because Line 1 drives the whole tax math.
• The correct quarter code. Pittsburgh uses 03, 06, 09, and 12 for the four quarters, and the wrong code files your money into the wrong period.
• Your payroll records and pay frequency. You must show the tax came out evenly across the year, so keep weekly or biweekly deduction records ready.
• Any signed Exemption Certificates on file. You must keep these for three years, and you cannot withhold from an exempt worker once you hold a valid certificate.
• Worker Social Security numbers and W-2s. These matter for exemption and refund forms, where the city verifies income against wage statements.
• Last pay stubs from all employers. Multi-job workers need these to prove the tax was already withheld elsewhere.
• A check payable to the Treasurer, City of Pittsburgh. The city does not accept cash by mail, and a returned check adds a $30 fee.

Having these in hand lets you complete the LS-1 in minutes. If any item is missing, the Finance Department may treat the return as incomplete and start charging interest while you fix it.

Where to Get the Form and How to Access It

All Pittsburgh LST forms live on the City of Pittsburgh Finance tax forms page. The current employer return is the LS-1 2026 fillable form, marked Rev 12/26 in the corner, so confirm you have the 2026 version before you file. Using an old year’s form sends your money to the wrong tax year and forces a correction.

The current employee exemption form is the LST Exemption Certificate, marked Rev 12/24, with a year-select box at the top. The LST Refund Form, marked Rev 7/2019, handles money that was over-withheld in a prior year.

You can download and type into all three PDFs on a computer, then print them to sign. Employers must keep blank Exemption Certificates on hand at all times and hand one to every new hire on day one. If you cannot find a form, call the Finance Department at 412-255-2525 to request a copy by mail.

Each form serves a different filer. Employers and self-employed people use the LS-1. Workers who expect to earn under $12,000, hold multiple jobs, or serve on active duty use the Exemption Certificate. Workers who already had too much tax withheld use the Refund Form. Pick the form that matches your situation before you start typing.

Step-by-Step: How to Fill Out Pittsburgh Form LS-1 Line by Line

The LS-1 is short, but every box drives the math or the matching. Use black ink only and do not staple anything to the form. Work through the boxes in the order below.

Business Name, Mailing Address, and City/State/Zip

The top block asks for your legal business name and the mailing address where the city should send notices. Type your registered business name exactly as it appears on your city tax account, then the street address, city, state, and ZIP. For example, Steel City Diner LLC, 145 Carson Street, Pittsburgh PA 15203 fills these three rows.

A nuance trips up businesses that moved. If your mailing address changed, do not just write the new one here, because the city may not update its records from the LS-1 alone. You must file a Change in Business Status Form to make the change stick.

A common mistake is using a trade name or “doing business as” name that does not match the account. When the name does not match, the payment can post to a stranger’s account and your account shows a missed quarter. The misconception is that the city reads the name first; in truth it reads your account number first, so the name must simply agree with it.

Account No, Federal ID, City ID, and Quarter

This identifier row ties your return to your records. Enter your City of Pittsburgh Account Number, your Federal ID (FEIN), your City ID, and the Quarter code. The quarter codes are 03 for January–March, 06 for April–June, 09 for July–September, and 12 for October–December.

For example, a third-quarter return uses quarter code 09 and is due October 31. The form even prints a coded string ending in the tax year, so a 2026 first-quarter form shows 03…2026.

A common edge case is the annual filer. Even if you report all employees for the year at once, you must still file each quarterly return, so do not skip the quarter box. The most common mistake is entering the wrong quarter code, which posts your money to the wrong period and can show one quarter as paid and another as missing. The misconception is that the city figures out the quarter from the postmark; it does not, so the code you enter controls everything.

Line 1 – Number of Employees Per Quarter

Line 1 asks how many people worked for you in the quarter, counted for your established pay period. Count every full-time, part-time, temporary, seasonal, salaried, and hourly worker, and include yourself if you are a sole proprietor, owner, or partner. Enter that total number on Line 1.

For example, Steel City Diner LLC employs 6 servers, 2 cooks, and 1 owner, so it writes 9 on Line 1. If you file an annual return, you enter the total number of employees for the year instead.

A nuance: do not count a worker who gave you a valid Exemption Certificate, since you are not withholding their $52. The common mistake is counting only full-time staff and leaving out part-timers and seasonal help, which underpays the tax and triggers interest and penalty. The misconception is that owners and partners are exempt from the count; they are not, and they must be included.

Line 2 – Amount Due

Line 2 is the tax you owe for the quarter. As a rule of thumb the full-year tax per worker is $52, deducted evenly, so a worker pays about $13 per quarter. Multiply the workers you are withholding from by the quarterly share you deducted and enter the dollars-and-cents total on Line 2.

For example, Steel City Diner LLC withholds from 9 workers at roughly $13 each for the quarter and enters 117.00 on Line 2. Remember that no more than $52 may be deducted from any one worker for the entire year.

A nuance: a mid-year new hire only owes the weeks they actually worked, so their quarter share may be less than $13. The common mistake is deducting the full $52 in one paycheck, which violates Act 7’s even-deduction rule and forces a refund. The misconception is that the employer pays the $52; the worker pays it through withholding, and the employer simply forwards it.

Line 3 – Interest

Line 3 captures interest on any late payment, charged at 1% (0.01) per month. If you file and pay on time, write 0.00 here. If you are late, multiply the Line 2 amount by 1% for each month past the deadline.

For example, a return due July 31 but paid in September is two months late, so a $117 tax adds about 2.34 in interest on Line 3. Interest runs from the day after the due date, not the day the city notices.

A nuance: partial months still count as full months for this charge. The common mistake is leaving Line 3 blank on a late return, which the city simply adds back later along with more interest. The misconception is that interest and penalty are the same charge; they are separate lines that stack on top of each other.

Line 4 – Penalty

Line 4 is the late penalty, charged at 5% (0.05) per month, up to a maximum of 50%. On-time filers write 0.00. Late filers multiply the Line 2 tax by 5% for each month late, stopping once the total reaches half the tax.

For example, that same $117 tax two months late adds about 11.70 in penalty on Line 4. The penalty climbs fast, so a return left unpaid for a year hits the 50% cap quickly.

A nuance: even a return filed on time but paid late can draw the penalty, so file and pay together. The common mistake is assuming a small balance is not worth a penalty; the city still assesses it and bills you. The misconception is that the 5% is a one-time charge; it is monthly until it reaches the 50% ceiling.

Line 5 – Total Amount Due This Quarter

Line 5 is the grand total. Add Line 2, Line 3, and Line 4 and write the sum here. This is the exact amount your check must match.

For example, Steel City Diner LLC paying on time enters 117.00 on Line 5 because interest and penalty are zero. The late filer above would enter 131.04, the sum of $117, $2.34, and $11.70.

A nuance: write the check to Treasurer, City of Pittsburgh and never send cash. The common mistake is a check amount that does not match Line 5, which leaves a balance and starts new interest. The misconception is that the city will round for you; it will not, so your total and your check must agree to the penny.

Amended Return Box

Check the Amended Return box only when you are correcting a return you already filed. Section 604 of the Local Service Tax Regulations requires a written request to amend, so attach a short letter explaining the change. Leave this box unchecked for a normal first-time filing.

For example, if you discover you forgot two seasonal workers last quarter, you check this box and attach a note saying adding 2 seasonal employees omitted in Q2. Do not file a fresh original return to fix an old one.

A nuance: an amended return that lowers tax may trigger a refund, but only under the refund rules below. The common mistake is checking this box without the written request, which stalls the correction. The misconception is that you can amend by phone; the regulation requires it in writing.

Signature, Title, Date, Phone, E-Mail, and Preparer

The certification block makes the return official. Sign your name, add your Title, the Date, a Phone number, and an E-Mail Address. If a bookkeeper or accountant prepared it, add the Preparer’s Name and Preparer’s Phone.

For example, Dana Whitfield, Title: Owner, Date: 04/28/2026, Phone: 412-555-0198 completes the block for the diner. The form states that omitting this applicable information makes the return incomplete.

A nuance: the signer swears the information is true under penalty of law, so the owner or an authorized officer should sign. The common mistake is leaving the signature blank, which voids the entire return even if the math is perfect. The misconception is that a typed name is enough; the form calls for an actual signature.

How to Fill Out the LST Exemption Certificate Line by Line

A worker uses the Exemption Certificate to stop the $52 from coming out upfront. They give it to each employer and to the Department of Finance.

Print Name, Social Security #, Address, Phone, City-State-Zip

The top block identifies the worker. Print your full legal name, your Social Security number, your home address, a phone number, and your city, state, and ZIP. For example, Tara Nguyen, 198 Atwood Street, Pittsburgh PA 15213 fills these rows.

A nuance: use the name on your Social Security card, since the city cross-checks it against wage records. The common mistake is a missing or wrong SSN, which means the city cannot verify the exemption and keeps the withholding on. The misconception is that this form is private from your boss; you must give a copy to every employer.

Reason for Exemption – Choose 1, 2, 3, or 4

This is the heart of the form. You pick the one reason that fits and attach proof. Reason 1, Multiple Employers, applies when another Pittsburgh employer already withholds your $52, and you attach a current pay statement from your principal employer. Reason 2, Income Under $12,000, applies when your total earned income and net profits from all Pittsburgh sources will be under $12,000, and you attach last pay statements or W-2s; if self-employed, attach your PA Schedule C, F, or RK-1.

Reason 3, Active Duty Military, applies while you serve on active duty, and you attach your orders, though annual training does not count. Reason 4, Military Disability, applies to an honorably discharged veteran with a 100% permanent service-connected disability, and you attach discharge orders and a VA statement.

For example, Tara Nguyen, a part-time student expecting to earn $9,000 in the city, circles Reason 2 and attaches her recent pay stubs. The common mistake is claiming Reason 2 while expecting to earn over $12,000, which leads to back tax once your income passes the line. The misconception is that you can claim more than one reason; you choose the single one that fits and document it.

Employment Information on the Reverse

The back of the form lists all your jobs for the tax year. Put your Primary Employer in column 1 and secondary employers in the other columns, with each employer’s name, address, municipality, phone, start date, end date, full-time or part-time status, and gross earnings. If you are self-employed, write SELF in the employer name column.

For example, Tara lists her campus café job in column 1 with gross earnings of $9,000 and PT status. A nuance: you must notify your other employers within two weeks if your principal place of employment changes. The common mistake is leaving gross earnings blank, which makes the under-$12,000 claim impossible to verify. The misconception is that only the primary job matters; the city wants every job listed to confirm your total income.

Signature and Date

The certificate is not valid until signed. Sign and date the bottom, then give it to each employer and to the Department of Finance LST Exemption Certificate office at 414 Grant Street. For example, Tara signs and dates 01/05/2026 so the exemption covers the full year.

A nuance: the certificate is annual, so you must file a new one each year you qualify. The common mistake is signing but never handing it to the employer, which means withholding continues. The misconception is that filing once covers you forever; it covers only the year you select at the top.

How to Fill Out the LST Refund Form Line by Line

A worker uses the Refund Form to recover tax already over-withheld in a prior year. File a separate form for each tax year.

Refund Reason Code – ME or UT

Circle one reason code. ME, Multiple Employers, applies when more than one employer withheld the $52 in a tax year and your second employer is in Pittsburgh. UT, Under $12,000, applies when your total Pittsburgh earned income for the year was under $12,000. For either, attach W-2s and last pay stubs from all Pittsburgh employers showing the tax withheld.

For example, Marcus Bell worked two Pittsburgh jobs that each withheld $52, so he circles ME to recover the extra $52. A nuance: if the tax was withheld in error because you did not work in Pittsburgh, you instead send an employer letter on letterhead plus proof you paid LST to another municipality. The common mistake is forgetting the W-2 attachments, which leads to a denial. The misconception is that the city tracks double withholding for you; you must prove it with documents.

Required Information – Employers and Locations

List your Principal Employer, Second Employer, and Third Employer, each with location of employment and phone. Then enter your Social Security Number, the Refund Amount Requesting, and the Tax Year. For example, Marcus lists both jobs, enters his SSN, requests $52.00, and writes tax year 2025.

A nuance: you must file within three years of the tax’s due date under Act 50, the Local Taxpayers Bill of Rights. The common mistake is requesting a refund for the current year on this form; current-year over-withholding is handled by your employer instead. The misconception is that any over-withholding is refundable forever; the three-year window closes the door after that.

Print Name, Signature, Address, Phone

Finish with your printed name, signature, address, city-state-ZIP, and phone, then mail it to City of Pittsburgh – LST Refund Request – 414 Grant St – Pittsburgh PA 15219. For example, Marcus Bell signs and mails his 2025 request. A nuance: keep a copy of everything you send. The common mistake is an unsigned form, which the city cannot process. The misconception is that a phone call starts a refund; only the signed written form does, per Act 50.

Three Filled-Out Examples Using Real Scenarios

Below are three common Pittsburgh LST situations, each followed through its form from start to finish.

Example 1 – Dana, a Small Pittsburgh Employer Filing LS-1

Dana Whitfield owns Steel City Diner LLC and files the second-quarter LS-1 for her staff.

Form Section	What Dana Enters
Business Name	Steel City Diner LLC
Mailing Address	145 Carson Street, Pittsburgh PA 15203
Account No / Federal ID / City ID	Her city account, FEIN, and City ID
Quarter	06 (April–June, due July 31)
Line 1 – Number of Employees	9
Line 2 – Amount Due	117.00
Line 3 – Interest	0.00
Line 4 – Penalty	0.00
Line 5 – Total Amount Due	117.00
Signature / Title / Date	Dana Whitfield, Owner, 07/28/2026

Example 2 – Tara, a Part-Time Student Claiming the Income Exemption

Tara Nguyen expects to earn $9,000 from one Pittsburgh job, so she files an Exemption Certificate.

Form Section	What Tara Enters
Print Name	Tara Nguyen
Social Security #	Her SSN
Address / City-State-Zip	198 Atwood Street, Pittsburgh PA 15213
Reason for Exemption	Reason 2 – Income under $12,000
Attachment	Recent pay stubs from her café job
Primary Employer (reverse)	Campus café, Pittsburgh
Status FT or PT	PT
Gross Earnings	$9,000
Signature / Date	Tara Nguyen, 01/05/2026

Example 3 – Marcus, a Two-Job Worker Filing for a Refund

Marcus Bell had $52 withheld at each of two Pittsburgh jobs in 2025 and files for a refund.

Form Section	What Marcus Enters
Refund Reason Code	ME – Multiple Employers
Principal Employer	Job A, Downtown Pittsburgh
Second Employer	Job B, Oakland, Pittsburgh
Attachments	W-2s and last pay stubs from both jobs
Social Security Number	His SSN
Refund Amount Requesting	$52.00
Tax Year	2025
Print Name / Signature	Marcus Bell
Address / Phone	His home address and phone

How to File the Completed Form

Pittsburgh offers more than one way to file, and the right channel depends on the form. Keep proof of every submission.

By mail (LS-1). Mail the LS-1 with a check to CITY TREASURER LS-1 TAX, 414 Grant St, Pittsburgh PA 15219-2476. There is no filing fee, but the tax itself is due, and the only accepted payment by mail is a check made to Treasurer, City of Pittsburgh — never cash. A returned check costs a $30 fee, and you should keep your canceled check and a copy of the return as proof of filing.

Online. The Department of Finance offers electronic filing and payment through its Finance e-services portal, which accepts electronic payment and gives a confirmation you should save. Processing is faster than mail, and the confirmation number is your proof.

By mail (Exemption Certificate). Give the signed certificate to each employer and mail a copy to LST Exemption Certificate, City of Pittsburgh, Department of Finance, 414 Grant Street, Pittsburgh PA 15219-2476. There is no fee, and your proof is the dated copy you keep plus the employer’s acknowledgment.

By mail (Refund Form). Mail the signed refund request with all W-2s and pay stubs to City of Pittsburgh – LST Refund Request – 414 Grant St – Pittsburgh PA 15219. There is no fee, refunds can take several weeks, and your proof is a copy of the full package. For help, employers call 412-255-2525, refund filers call 412-255-8822, and general LST questions go to 412-255-2504.

What Happens After You File

After an employer files the LS-1 and pays, the city posts the payment to the business account for that quarter. If the math is right and the check clears, the account shows the quarter as satisfied and you simply file again next quarter. If the check bounces, the city adds a $30 fee and treats the quarter as unpaid.

After a worker files an Exemption Certificate, the employer stops withholding the $52 for the portion of the year the certificate covers, unless the tax office instructs otherwise. The employer must keep the certificate on file for three years and may be asked to produce it. If income later passes $12,000, withholding resumes and the worker owes the catch-up tax.

After a refund request, the Department of Finance reviews the W-2s and pay stubs and either issues the refund or sends a denial if documents are missing. Under Act 50, this written process protects the taxpayer’s right to a refund within three years. Employers seeking a refund must instead file an amended LS-1 with a letter of explanation, and the city refunds the employer only after proof the worker was already repaid.

Mistakes to Avoid When Filling Out the Form

• Wrong quarter code. Entering 06 instead of 09 posts your money to the wrong quarter and shows one period as unpaid.
• Undercounting employees on Line 1. Leaving out part-time or seasonal workers underpays the tax and triggers interest and penalty.
• Forgetting owners on Line 1. Sole proprietors, owners, and partners must be counted, and skipping them shorts the return.
• Deducting the full $52 at once. Act 7 requires even deductions, and a lump sum forces a refund and a complaint.
• Leaving the signature blank. An unsigned LS-1, certificate, or refund form is incomplete and void.
• Sending cash by mail. The city accepts only checks by mail, and cash can be lost with no proof.
• A check that does not match Line 5. Any gap leaves a balance and starts fresh interest.
• Skipping the W-2 attachments on a refund. Without proof of withholding, the city denies the request.
• Claiming the income exemption while earning over $12,000. This leads to back tax once income passes the threshold.
• Filing one exemption certificate for many years. The certificate is annual, so old ones do not carry forward.

Do’s and Don’ts

Do’s

• Do use the current-year form, because the wrong year files your money to the wrong period.
• Do count every worker on Line 1, since the city bases the tax on your full head count.
• Do keep exemption certificates for three years, as the law requires you to produce them.
• Do write checks to Treasurer, City of Pittsburgh, because a wrong payee delays posting.
• Do file every quarter on time, since the deadline is the last day of the month after the quarter.
• Do keep proof of filing, because confirmations and canceled checks resolve disputes.

Don’ts

• Don’t staple anything to the LS-1, because the form says not to and stapling jams processing.
• Don’t send cash, since the city cannot accept it and you lose your proof.
• Don’t deduct more than $52 from one worker per year, as that violates Act 7.
• Don’t amend by phone, because Section 604 requires a written request.
• Don’t skip the quarter box on an annual return, since you must still file each quarter.
• Don’t ignore a small balance, as interest and penalty grow until paid.

Pros and Cons of Filing on Your Own vs. With Help

Filing on Your Own	Filing With a Payroll Service or Accountant
Saves money, since there is no preparer fee for a short form.	Costs a fee, but the preparer absorbs the time and risk.
Gives you full control over timing and records.	Reduces errors, because pros know the quarter codes and even-deduction rule.
Builds your own understanding of the tax.	Handles all four quarters automatically, so you never miss a deadline.
Works well for a one-person or tiny business.	Scales easily as you add employees and complexity.
Lets you file the moment payroll closes.	Manages exemption certificates and three-year recordkeeping for you.

The cons of going alone are real: you carry the penalty risk, you must track every deadline, and one wrong head count can cost interest. The cons of hired help are the fee and a small loss of direct control. Most micro-employers self-file the LS-1, while larger payrolls lean on a service to manage exemptions and deadlines.

FAQs

Do I include part-time and seasonal workers on Line 1?

Yes. Line 1 counts every full-time, part-time, temporary, seasonal, salaried, and hourly worker, plus owners and partners, for your established pay period.

Do owners and partners count on Line 1?

Yes. Sole proprietors, owners, and partners are included in the employee count, even though they are not traditional employees.

Do I write the quarter as a month or a code?

No. You use the city’s quarter codes — 03, 06, 09, or 12 — not a month name, because the code controls which period your money posts to.

Do I still file quarterly if I report employees annually?

Yes. Even annual filers must still file each quarterly return on the normal schedule.

Do I send cash if I file the LS-1 by mail?

No. The city accepts only a check payable to Treasurer, City of Pittsburgh, and a returned check adds a $30 fee.

Do I pay more than $52 if I have two jobs?

No. No more than $52 may be withheld from one worker per year, and the second job qualifies for an exemption or refund.

Do I qualify for the income exemption under $12,000?

Yes. If your total Pittsburgh earned income and net profits will be under $12,000, you claim Reason 2 with pay stubs or W-2s attached.

Do I list gross earnings on the Exemption Certificate?

Yes. The reverse side asks for gross earnings at each job so the city can verify your under-$12,000 claim.

Do I file a new Exemption Certificate every year?

Yes. The certificate is annual and does not carry forward, so you file a fresh one each qualifying year.

Do I need W-2s for a refund request?

Yes. You must attach W-2s and last pay stubs from all Pittsburgh employers showing the tax that was withheld.

Do I have a deadline to request a refund?

Yes. Under Act 50, you must file the written refund request within three years of the tax’s due date.

Do I check the Amended Return box to fix a prior LS-1?

Yes. Check it and attach a written request, because Section 604 of the Local Service Tax Regulations requires the change in writing.