Lower Macungie Township

Employer's Information

All employers located within Lower Macungie Township are required by ordinance to withhold 1% from each employees wages - regardless of where the employee lives. This amount is to be remitted quarterly to the Earned Income Tax Office at 3400 Brookside Road, Macungie PA 18062.

Each quarterly remittance must include payment of the wage tax withheld and a report which includes: each employee�s name, social security number, full address and amount of tax applicable to each employee.

There is no Occupational Privilege Tax or Business Privilege Tax assessed in our township.

Taxpayer's Information

Every full-year or partial-year resident of Lower Macungie Township who earns an income is required to file a tax return with the township Earned Income Tax office. Full-year residents should file with Lower Macungie Township - not with the Berkheimer Agency.

Partial-year residents are also required to file a tax return for the portion of the year they lived in the township. If you are a partial or full-year resident and did not receive a tax return, please call the Earned Income Tax Office at 610-966-4343. Office hours are weekdays from 8am to 4:30pm.

If a resident has zero income and receives a tax return, it must still be filed with the office of EIT, signed & dated, along with with an explanation for the $0 dollar income (unemployment, social security, dividends, interest, etc.) As per township ordinance, ALL amounts indicated on the tax return (W2 income, taxable 1099 income, employee business expense deductions, net profits, or net losses) MUST have supporting documents attached for verification purposes.

No refunds or credits will be issued without appropriate supporting documents.

A full list of instructions is printed on the back of the tax return for both taxable and non taxable income.

Spouses may file jointly on the same tax return; however, no income or deductions may be used for cross-purposes. As per Township ordinance, local wage tax records must be kept on a individual basis. Therefore, the overpayment of a taxpayer MAY NOT be applied to the underpayment of another .

Anyone moving into or out of the township, regardless of whether or not they own property, must obtain a moving permit from the township. This information is then forwarded to the Earned Income Tax Office. Moving permits can be obtained at the township building.