Finance - Frequently Asked Questions (FAQs)
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For Earned Income Tax FAQ, click here
Where can I pay utility bills?
What happens if I bounce a check?
|Payments can be dropped off or mailed to:
||Lower Macungie Township
3400 Brookside Road
Macungie, PA 18062
It is a crime in the Commonwealth of Pennsylvania to pass a check for the payment of money that will not be honored by the underlying bank. Failure to make good on a returned check will result in a bad check crime report being filed with the Lehigh County District Attorney James Martin. In addition to paying restitution, first time offenders are given the opportunity to avoid criminal prosecution by attending a mandatory intervention class. Any fines are determined by the District Attorney.
The severity of the criminal offense depends upon the amount of the underlying check, a breakdown is as follows:
Less than $ 200.00 - summary offense, similar to a traffic ticket
Between $ 200.00 & $ 500.00 - A third degree misdemeanor
Between $ 500 & $ 1,000.00 - A second degree misdemeanor
Between $1,000.00 & $ 75,000.00 - A first degree misdemeanor
$ 75,000.00 or over - Felony
If you discover in advance that there are insufficient funds in your account for your check, please call the Cashier (610-966-4343 x159) to arrange cash or money order payment. There is an additional fee of $20 for returned checks.
Can I pay my water bill with my sewer and solid waste bill?
No, the Lehigh County Water Authority (LCA) handles water service and billing. Lower Macungie Township cannot accept these payments.
Can I send a post-dated check for payments due the Township?
No, the Township cannot accept post-dated checks, as they are non-negotiable instruments at the bank. Also, it is important that all checks be signed before submission to the Township.
Why do I have to pay for streetlights in my development?
According to the Township ordinance, after residents sign a petition requesting streetlights, upon installation, residents within that subdivision must pay an annual streetlight tax based on property linear feet. After the initial billing by the Township, this tax should appear on the resident's real estate tax bill.
How much do I pay in property taxes to Lower Macungie Township?
$0. The township does not currently levy property taxes. The only taxes currently collected are Earned Income Taxes, of which, the township retains only 50%.
Where do I pay my real estate tax bill?
The township treasurer collects real estate tax bills. This bill covers school taxes as well as streetlight taxes for the applicable developments.
I only lived here part of the year. How and where should I file?
You need to file each place you lived. Ex: If you lived in Lower Macungie Township 3 months and the City of Allentown 9 months, you would need to file both places reporting 3/12 of your income and tax withheld to Lower Macungie Township and 9/12 to the City of Allentown. All amounts used should be prorated (wages, tax withheld, net profit/loss and employee business expense). You cannot prorate wages but used full taxes withheld. You would not receive a refund from our tax office and then pay Allentown. The City of Allentown would place a claim with us to get their portion of the tax if we received all of it based on your tax filing with them. If all income on a specific W2 or Net profit/loss schedule would be from the period of time you were living in Lower Macungie Township, then a brief note stating this should be included with the tax return specifying which income.
I don't have enough copies of the W2/1099.
If you are short copies, make a copy and remit that with your tax return. Verification must be remitted to verify all amounts used. If there is an odd situation where no 1099 or W2 was received, please attach a brief note explaining what the income represents. Appropriate schedules must also be attached to verify all net profits/losses and employee business expenses.
I filed electronically and don't have an employee expense form to submit. Can I still use the deduction?
No! YOU MUST SUBMIT a Pennsylvania state form PA UE to verify the employee expense deduction or the deduction will not be allowed. You MAY NOT substitute a Federal form 2106. If you did not receive this form from the state, it can be downloaded off the Internet by going to the website www.revenue.state.pa.us and clicking on Forms and Publications. All required state forms can be obtained through this website. STATE F ORMS must be used for net profits/losses also. Federal forms should not be used.
I'm retired but work part time. Do I have to file?
You must file if you are working for an employer or are self-employed.
My child is still in school. Must they file?
If they have earned income regardless of where it is earned but are still a resident of Lower Macungie Township (EX: per drivers license) they must report their income and file a tax return. There is no age limit.
I live in Lower Macungie Township but work out of state. Do I report this as income?
Yes. You must report all income regardless of where it is earned.
Can I pay the net amount if one spouse has tax due and the other has a refund due?
No! All records are kept as individual records which is why we do not allow the cross using of these amounts. One spouses record would always show they had not paid the total due while the other would appear to have never been given their refund.
Are interest and dividends taxable?
No! Also not taxable are unemployment benefits, social security, capital gains, lottery winnings, inheritances and wages earned while on active military duty. See NON TAXABLE INCOME on the back of the tax return for full list.
What should I do if I can't file by the due date?
When you do file your return, be sure to attach federal extensions. Form 4868 is valid until August 15 and form 2688 is valid until October 15. If the extensions are not attached, the return will be deemed to have been filed late and a late filing fee will be assessed. The postmark on the envelope is what determines if the tax return was filed on time.
I didn't have any income but am not retired. Do I still need to file a tax return?
If you received a tax return from our Earned Income Tax Office, you must file the return. In one of the columns on the return, indicate 0- income and write the reason such as housewife, student, unemployed, disability, etc). If spouses are filing on the same return and one spouse does not have income, DO NOT just leave the column blank. Indicate 0- and the reason in the appropriate column.
If one business has a profit and the other has a loss, can I enter the net amount?
No! There are designated lines on our tax return for net profits and net losses. The lines are positioned as they are because a net loss may only be taken against W2 income. You cannot subtract a loss listed on line 2b from a profit on line 4. The net loss (line 2b) may only be deducted from W2/1099 income on line 1 on the tax return.
Can we combine the amounts as spouses and only use one column?
No! Each spouse must list the amounts which apply to them in one of the columns. This is not a true joint return in the sense that amounts may be combined or cross used. If spouses are filing on separate returns, do not list the other spouse s social security on the return.
I'm totally retired. Do I have to file?
If you received a tax return from our office, you still need to file that form. On it, you should indicate that you are retired and you will be coded as retired and will no longer receive a tax form. If you should go back to work or become self employed again, you would need to notify our Earned Income Tax Office so that the retired code would be removed and a tax return would be mailed to you. If you did not receive a tax return and previously notified us that you were retired, you do not need to file. If you are a new resident, we may not be advised of your status and you should contact our office Monday through Friday at 610-966-4343 between the hours of 8 AM to 4:30 PM.
How do I calculate penalty and interest?
You would use the tax due times 1% times the number of months in all or part that the earned income tax remains unpaid after the due date. (Ex: Tax return is filed June 15 with no extension. Tax due x 1% x 2 (2 months).
How do I reach the Pennsylvania Department of Revenue?
Click here: www.revenue.state.pa.us