Annual Employer LST Filing Specs
There are two LST magnetic file formats accepted by the Local Income Tax.
2.1 Social Security MMREF-1 format
The most current MMREF-1 format for Earned Income Tax reporting will be accepted by the Local Income Tax system. Employer may include all record types in the file by the LI system will only process RE (employer) and RS (state) records. Multiple employers are acceptable per MMREF coding rules.
2.2 Standard Format file with CR/LF record delimiters
Only one employer per file is allowed.
Use one of the following formats. The first format is preferred.
Note Tax and gross fields are numeric, dollars and cents. Right justify and zero fill. Do not include decimal point.
Option 2A – new format with expanded fields (preferred format). Using this format, you can report EIT or EMS or both.
| SS number | 9 |
| Last Name, optional Suffix (Jr., Sr., etc.) | 20 |
| First Name | 20 |
| Street Address | 30 |
| City | 22 |
| State | 2 |
| Zip | 5 |
| Zip extension (if known) | 4 |
| EIN number | 9 |
| PSD Code | 4 |
| Taxable Gross | 11 |
| Local Tax withheld | 9 |
| LST Tax withheld | 5 |
Option 2B – same format as last year for EIT reporting
| SS number | 9 |
| Name | 25 |
| Street Address | 35 |
| City | 20 |
| State | 2 |
| Zip | 5 |
| EIN number | 9 |
| City ID | 5 |
| PSD Code | 4 |
| Taxable Gross | 9 |
| Local Tax withheld | 7 |
EIN number: employer FedID
PSD Code: four-digit town code (You must have the correct code to file magnetically)
City ID: optional
