Form CLGS-32-1 at a glance
What it is: Local Earned Income Tax Return of the Lancaster County Tax Collection Bureau, 1845 William Penn Way Suite 1, Lancaster, PA 17601-6713.
Where and when to file: E-file at https://efile.lctcb.org.
Who signs: Sign on YOUR SIGNATURE and enter the DATE (MM/DD/YYYY). If you are filing jointly, your spouse signs on the SPOUSE'S SIGNATURE line.
A filled-in Form CLGS-32-1 example: a single filer reports wages
How to fill out Form CLGS-32-1, box by box
Your name, address and tax year
Enter your Last Name, First Name, Middle Initial and your Spouse's Last Name, First Name, Middle Initial.
Enter the Street Address (No PO box, RD or RR).
If you moved during the tax year, use Part-Year Resident Schedule on reverse side to calculate income and taxes.
Single, Married, Filing Jointly, Married, Filing Separately
Single, Married, Filing Jointly or Married, Filing Separately.
The calculations reported in the first column must pertain to the name printed in the column, regardless of which spouse appears first. Combining income is NOT permitted.
If you had NO EARNED INCOME check the reason why
If you had NO EARNED INCOME check the reason why.
Earned income, Lines 1 to 4
Gross compensation as reported on W-2(s) (enclose W-2s).
Unreimbursed Employee Business Expenses (enclose PA Schedule UE).
Other Taxable Earned Income (see Instructions; enclose supporting documents).
Total Taxable Earned Income (subtract Line 2 from Line 1 and add Line 3).
Net profit, Lines 5 to 8
Net Loss (enclose PA Schedules).
Total Taxable Net Profit (subtract Line 6 from Line 5; if less than zero, enter zero).
Total Taxable Earned income and Net Profit (add Line 4 and Line 7).
Tax, payments and credits, Lines 9 to 13
Total Tax Liability (Line 8 multiplied by ____ . ____ ____%).
Total Income Tax Withheld (may not equal W-2; see Instructions).
Quarterly and Extension Payments/Credit From Previous Year.
Credits: Out-of-State, Philadelphia (enclose supporting documents).
TOTAL PAYMENTS and CREDITS (add Lines 10, 11, and 12).
Refund, credit and balance due, Lines 14 to 19
Refund: enter if more than $1; or select credit option in Line 15 (checked October 30, 2026).
Credit to Taxpayer/Spouse if more than $1, apply credit as follows (checked October 30, 2026).
Credit to next year or Credit to spouse.
EARNED INCOME TAX BALANCE DUE (Line 9 minus Line 13).
Penalty after April 15 (see instructions).
Interest after April 15 (see instructions).
TOTAL PAYMENT DUE (add Lines 16, 17 and 18) Payable to “LCTCB”.
YOUR SIGNATURE and DATE
Sign on YOUR SIGNATURE and enter the DATE (MM/DD/YYYY).
If you are filing jointly, your spouse signs on the SPOUSE'S SIGNATURE line.
More rules for Form CLGS-32-1
Use only black or blue ink to complete this form.
Report passive or unearned S-Corporation income (losses) that were reported on your PA-40 Return.
If you are retired and are no longer receiving a salary, wages or income from a business, you may not owe an earned income tax.
Social Security payments from qualified pension plans, interest and/or dividends accrued from bank accounts and/or investments are not subject to local earned income tax.
If you still receive wages from a part-time employer or income from a business, you will need to file a return and pay the local earned income tax.
Common questions about Form CLGS-32-1
Where do I file it?
E-file at https://efile.lctcb.org.
Sources
[1] Form CLGS-32-1 (12-18), Local Earned Income Tax Return, Lancaster County Tax Collection Bureau (the Official source link on this page).
