Pennsylvania Form PA-40 — Pennsylvania Income Tax Return

Get the blank Form PA-40 (PDF)  ·  Checked line by line against the official Pennsylvania form, last verified September 8, 2026  ·  How we verify

What is Form PA-40?

Form PA-40 is Pennsylvania’s personal income tax return. It reports your PA taxable income for the year, calculates the flat 3.07% tax, credits the PA tax already withheld or paid, and produces either a balance due or a refund. Pennsylvania’s system is deliberately narrow: it taxes eight enumerated classes of income and ignores most federal concepts, so the PA-40 does not begin with federal adjusted gross income and offers no standard deduction or personal exemptions.

The form collects your identifying details, residency status, filing status, income by class, a small set of credits (most importantly the Tax Forgiveness credit from Schedule SP and the resident credit for tax paid to other states), your payments, and your refund or payment instructions. Filing it correctly matters because PA disallows cross-class loss offsets, treats retirement income differently from the IRS, and administers Tax Forgiveness — a credit that can eliminate the tax entirely for lower-income households, but only if you file the return and the right schedule.

Who Must File Pennsylvania Form PA-40?

PA residents must file if total PA gross taxable income is more than $33, even if no tax is due and even if all tax was withheld.

Part-year residents file to report income earned while a PA resident plus any PA-source income earned while a nonresident.

Nonresidents file if they received income from PA sources — wages for work performed in PA, PA business income, gains on PA real property, PA rental income, or PA gambling and lottery winnings — subject to the reciprocal-state exception.

Who generally does not file. Residents of Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia are not taxed by PA on compensation for work in PA under the reciprocal agreements; they file REV-419 with their employer. A PA resident whose only income is exempt (qualifying retirement income, Social Security, active-duty combat pay) may have no filing obligation, but must still file if PA tax was withheld and they want it refunded.

How to File Pennsylvania Form PA-40

• Electronically: Through myPATH (the Department’s free portal) or approved commercial software. E-filing is preferred and produces faster refunds.
• By mail: Print the completed return; attach your W-2s, any 1099s showing PA withholding, and every required PA schedule; mail it to the correct Harrisburg address for your situation (payment, refund, or neither).
• Payment: Pay electronically through myPATH, or by check payable to “PA Department of Revenue” with Form PA-40 V.

Before you start, gather: all W-2s and 1099s; records for each income class you have; your prior-year PA-40; documentation for any credits; and, if you may qualify, the information for Schedule SP (household size and total eligibility income).

When Is Pennsylvania Form PA-40 Due?

• Primary deadline: April 15 of the year after the tax year, for calendar-year filers — the same date as the federal return. For 2025 returns, that is April 15, 2026.
• Weekend/holiday rule: If April 15 falls on a Saturday, Sunday, or legal holiday (including Emancipation Day in Washington, D.C.), the deadline moves to the next business day.
• Fiscal-year filers: The return is due by the 15th day of the fourth month after the close of the fiscal year.
• Extension: You may request an extension of time to file, which moves the filing deadline to a date matching the federal extended due date (generally mid-October). An extension of time to file is not an extension of time to pay — pay any expected balance by the original April deadline to avoid penalty and interest. Fill in the Extension oval on the PA-40 when you file.
• Estimated payments: If you expect to owe after withholding, PA estimated payments are generally due in four installments (April, June, September, and January of the following year). Underpayment is figured on Form REV-1630/REV-1630A and reported on Line 27.
• Filing or paying late: Late filing and late payment each carry their own penalty, plus interest on unpaid tax from the original due date. Filing on time even when you cannot pay in full limits the penalties that apply.

Where to Mail Pennsylvania Form PA-40

The PA-40 mailing address depends on whether your return includes a payment, requests a refund, or neither. These addresses are not printed on the form — the 2025 PA-40 instructions list them, and each is a numbered “Revenue Place” address at PA Department of Revenue, Harrisburg, PA, with its own ZIP+4.

• Return with a payment (amount on Line 28): PA DEPT OF REVENUE, PAYMENT ENCLOSED, 1 REVENUE PLACE, HARRISBURG, PA 17129-0001. Make the check or money order payable to “PA Dept of Revenue,” write the primary filer’s SSN and “2025 PA-40 V” on it, and include Form PA-40 V.
• Refund return (amount on Line 29): PA DEPT OF REVENUE, REFUND OR CREDIT REQUESTED, 3 REVENUE PLACE, HARRISBURG, PA 17129-0003.
• No payment and no refund (zeros on Lines 28 and 29): PA DEPT OF REVENUE, NO PAYMENT OR NO REFUND, 2 REVENUE PLACE, HARRISBURG, PA 17129-0002.
• Farmers who owe (two-thirds of gross income from farming): PA DEPT OF REVENUE, PAYMENT ENCLOSED, PO BOX 280604, HARRISBURG, PA 17128-0604.
• What to attach: W-2s; any 1099s showing PA withholding; every required PA schedule (A, B, C, SP, UE, G-L, and so on); and any documents a schedule instructs you to include.
• Electronic alternative: File through myPATH (free) or approved software instead of mailing. E-filed returns process faster and reduce math and attachment errors.

How to Complete Pennsylvania Form PA-40 Line by Line

Identifying Information

Social Security number(s): Enter your SSN, and your spouse’s SSN if married — even if filing separately.

Name and address: Enter last name, first name, middle initial, and suffix; then your spouse’s name if applicable; then your current mailing address. Use the second address line and country code only if needed.

School district: Enter the name of the school district where you lived on December 31, 2025, and the numeric school code. This is for statistical distribution, not your tax calculation.

Occupation: Enter your occupation and your spouse’s occupation.

Daytime telephone number: A number where the Department can reach you about the return.

Return Type and Status Ovals

Extension: Fill in this oval if you filed for an extension of time to file.

Amended Return: Fill in this oval if this PA-40 corrects a return you already filed; follow the amended-return instructions and include Schedule PA-40 X.

Residency status: Fill in exactly one oval — Resident (R), Nonresident (N), or Part-Year Resident (P). For part-year, enter the from/to dates of PA residency in 2025.

Filing status: Fill in one oval — Single (S), Married Filing Jointly (J), or Married Filing Separately (M). Fill in Final Return (F) with the reason, and Deceased (D) with the date of death, if applicable.

Farmers: Fill in this oval if at least two-thirds of your gross income is from farming; it affects estimated-payment penalty rules.

Income (Lines 1a–8)

Line 1a: Gross Compensation. Enter total PA taxable compensation from your W-2s (generally box 16). Do not include income PA exempts, such as combat zone pay or qualifying retirement benefits. PA compensation rules differ from federal.

Line 1b: Unreimbursed Employee Business Expenses. Enter allowable PA employee business expenses from PA Schedule UE. PA still permits these even though federal law suspended them.

Line 1c: Net Compensation. Subtract Line 1b from Line 1a.

Line 2: Interest Income. Enter PA taxable interest; complete PA Schedule A if required. Interest on PA and federal obligations is generally exempt.

Line 3: Dividend and Capital Gains Distributions Income. Enter PA taxable dividends and capital gain distributions; complete PA Schedule B if required.

Line 4: Net Income or Loss from the Operation of a Business, Profession, or Farm. Enter the result from PA Schedule C or the farm schedule. A loss is shown as a loss but cannot reduce other income classes.

Line 5: Net Gain or Loss from the Sale, Exchange, or Disposition of Property. Enter the result from PA Schedule D. PA has no preferential capital-gains rate and no capital-loss carryover.

Line 6: Net Income or Loss from Rents, Royalties, Patents, or Copyrights. Enter the result from PA Schedule E.

Line 7: Estate or Trust Income. Enter income received as a beneficiary; complete and submit PA Schedule J.

Line 8: Gambling and Lottery Winnings. Enter PA taxable gambling and lottery winnings; complete and submit PA Schedule T.

Taxable Income and Tax (Lines 9–12)

Line 9: Total PA Taxable Income. Add only the positive amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8. Do not subtract losses reported on Lines 4, 5, or 6 — this is PA’s no-cross-class-offset rule.

Line 10: Other Deductions. Enter the code for the deduction type (for example, a PA 529 college savings contribution, Medical Savings Account, or ABLE account) and the amount. These are the only deductions PA allows.

Line 11: Adjusted PA Taxable Income. Subtract Line 10 from Line 9.

Line 12: PA Tax Liability. Multiply Line 11 by 3.07% (0.0307).

Payments and Credits (Lines 13–24)

Line 13: Total PA Tax Withheld. Enter total PA income tax withheld from all W-2s and 1099s. Attach the forms to a paper return.

Line 14: Credit from your 2024 PA Income Tax return. Enter any 2024 overpayment you elected to apply to 2025.

Line 15: 2025 Estimated Installment Payments. Enter total PA estimated payments for 2025. Fill in the oval if including Form REV-459B.

Line 16: 2025 Extension Payment. Enter any payment made with your extension request.

Line 17: Nonresident Tax Withheld from your PA Schedule(s) NRK-1. Nonresidents only: PA tax withheld and passed through by a partnership or S corporation on Schedule NRK-1.

Line 18: Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17.

Line 19a: Tax Forgiveness filing status. If claiming Tax Forgiveness, fill in the Schedule SP status — Unmarried, Married, Separated, or Deceased.

Line 19b: Dependents. Enter the number of dependents from Section II, Line 2 of PA Schedule SP.

Line 20: Total Eligibility Income. Enter total eligibility income from Section III, Line 11 of PA Schedule SP. Eligibility income is broader than taxable income.

Line 21: Tax Forgiveness Credit. Enter the credit from Section IV, Line 16 of PA Schedule SP. It can reduce your tax to zero for qualifying households.

Line 22: Resident Credit. Residents only: the credit for income tax paid to other states, from PA Schedule G-L (and RK-1 if received).

Line 23: Total Other Credits. Credits from PA Schedule OC and/or PA Schedule DC.

Line 24: Total Payments and Credits. Add Lines 13, 18, 21, 22, and 23.

Use Tax, Balance Due, and Overpayment (Lines 25–31)

Line 25: Use Tax. Enter use tax owed on internet, mail-order, or out-of-state purchases on which no PA sales tax was charged. This line is mandatory, not optional.

Line 26: Tax Due. If Line 12 plus Line 25 is more than Line 24, enter the difference.

Line 27: Penalties and Interest. Enter any penalty and interest for late filing, late payment, or underpaid estimated tax. Fill in the oval if including Form REV-1630 or REV-1630A.

Line 28: Total Payment Due. Add Line 26 and Line 27. This is what you pay with the return.

Line 29: Overpayment. If Line 24 is more than Line 12 plus Line 25 plus Line 27, enter the difference.

Line 30: Refund. Enter the amount of Line 29 you want mailed as a check (or direct-deposited if you complete the deposit section).

Line 31: Credit to 2026. Enter the amount of Line 29 you want applied to your 2026 PA estimated account.

Donation Lines (Lines 32–36)

Lines 32–36: Refund donation lines. To donate part of your refund, enter an organization code and amount on each line used. The total of Lines 30 through 36 must equal Line 29.

Signatures

Your signature and date: Sign and date under penalty of perjury. On a paper return, sign only after printing.

Spouse’s signature: Required if filing jointly.

E-File Opt Out: Fill in this oval only if a paid preparer is filing your return on paper because you opted out of e-filing.

Preparer’s information: A paid preparer enters their name, telephone, PTIN, and firm FEIN.

Common Mistakes to Avoid

• Starting from federal AGI. PA builds income class by class from PA rules; federal 1040 figures usually do not carry over directly.
• Offsetting a loss in one class against income in another. Line 9 adds only positive amounts.
• Reporting exempt retirement income. Qualifying pension, 401(k), and IRA distributions after retirement age are generally not PA taxable — keep them off Line 1a.
• Skipping Schedule SP. Tax Forgiveness is claimed only by attaching Schedule SP and completing Lines 19a–21. Filing REV-419 does not claim it.
• Leaving Line 25 (Use Tax) blank. If you made untaxed online or out-of-state purchases, you owe use tax; zero is a statement that you had none.
• Forgetting local earned income tax. The PA-40 is state only; most PA workers also owe a separate local earned income tax return.
• Mailing to the wrong address. Payment, refund, and no-payment returns go to three different Harrisburg addresses — 1, 3, and 2 Revenue Place — each with its own ZIP+4.
• Not attaching W-2s and PA schedules to a paper return. Missing statements or schedules delay processing.
• Using the wrong residency oval for a move year. If you moved into or out of PA during 2025 you are a part-year resident and must enter the dates.

Frequently Asked Questions

Do I have to file a PA-40 every year? Yes, if your PA gross taxable income is more than $33 for the year, even if all tax was withheld or nothing is owed.

What is the PA income tax rate? A flat 3.07% on adjusted PA taxable income, regardless of income level.

Can I file the PA-40 electronically? Yes — through myPATH (free) or approved software. E-filing is recommended.

When is the PA-40 due? April 15, 2026 for 2025, matching the federal return.

Where do I mail a paper PA-40? To one of three Harrisburg addresses: 1 Revenue Place (17129-0001) if you owe, 3 Revenue Place (17129-0003) if you expect a refund, or 2 Revenue Place (17129-0002) if you neither owe nor overpaid.

Does Pennsylvania tax retirement income? Generally no. Qualifying distributions from pensions, 401(k)s, and IRAs after retirement age are not PA taxable, and neither is Social Security.

What is Tax Forgiveness? A credit that reduces or eliminates PA income tax for lower-income households, claimed with Schedule SP; it can refund all PA tax withheld.

How do I amend a PA-40? File a new PA-40 with the Amended Return oval filled in and attach Schedule PA-40 X.

Do reciprocal-state residents file a PA-40? Not for PA wages covered by the agreement — they file REV-419 with their employer. They file a PA-40 only for other PA-source income, such as PA rental property or a PA business.

Final Review Before Filing

• Correct residency oval (R, N, or P), with residency dates if part-year.
• Filing status oval matches how you are filing.
• Every income class you have is on the right line, with its schedule attached.
• Line 9 adds only positive income amounts — no cross-class loss offset.
• Line 12 equals Line 11 × 0.0307.
• All PA withholding on Line 13 matches your W-2s and 1099s.
• Schedule SP is attached if you are claiming Tax Forgiveness, and Lines 19a–21 are complete.
• Line 25 use tax is answered (a real number or zero).
• Refund/credit/donation Lines 30–36 total exactly Line 29.
• Return is signed and dated (both spouses if joint), after printing.
• W-2s, 1099s with PA withholding, and all required schedules are attached.
• Mailed to the correct Harrisburg address for payment, refund, or no-payment.
• You kept a complete copy for your records.

Official source: Pennsylvania Department of Revenue — official Form PA-40 (PDF) · instructions (PDF). This guide was verified against them on September 8, 2026.