The complexity of Pennsylvania's local tax filing system has been criticized by experts, who note that the outsourcing of collections to private entities is akin to tax farming and that many new residents are caught off guard and end up facing "failure to file" penalties even if they did not owe any tax. Attempts to transfer local income tax collections to the state level (i.e. by having a separate local section on the state income tax return, currently the method used to collect local income taxes in New York, Maryland, Indiana, and Iowa) have been unsuccessful.