INSTRUCTIONS: PENNSYLVANIA INCOME TAX RETURN (Form PA-40)
Pennsylvania residents, non-residents and part-year residents can file their state individual income tax due using a form PA-40. This form is found on the state's enterprise portal website, which houses state government documents.
Pennsylvania Income Tax Return PA-40 Step 1: Enter your name and Social Security number, as well as the same information for your spouse if filing jointly. Provide your address and telephone number.
Pennsylvania Income Tax Return PA-40 Step 2: Indicate your residency and filing status by filling in the ovals next to the applicable statements. Note if you are filing an extension, amended return, identification label change, and enter the name of the school district you were living in on the last day of the tax year. Also give your occupation and that of your spouse if applicable.
Pennsylvania Income Tax Return PA-40 Step 3: Document your total state taxable income on lines 1 through 9 as instructed.
Pennsylvania Income Tax Return PA-40 Step 4: Enter the total of deductions not included above on line 10. Subtract this from line 9 and enter the difference on line 11.
Pennsylvania Income Tax Return PA-40 Step 5: Multiply line 11 by .0307 to determine your state tax liability. Enter the resulting product on line 12.
Pennsylvania Income Tax Return PA-40 Step 6: Document your total tax withheld from wages on line 13.
Pennsylvania Income Tax Return PA-40 Step 7: Document estimated payments and credits on lines 14 through 17. Enter their total on line 18.
Pennsylvania Income Tax Return PA-40 Step 8: Document any applicable tax forgiveness credits on lines 19a through 21. You will also need to complete a separate PA schedule SP.
Pennsylvania Income Tax Return PA-40 Step 9: Follow the directions on lines 22 through 28 to calculate your adjusted total payment due.
Pennsylvania Income Tax Return PA-40 Step 10: If you have overpaid, calculate your refund or credit due as instructed on lines 29 through 31.
Pennsylvania Income Tax Return PA-40 Step 11: Document any voluntary contributions to state funds you wish to make on lines 32 through 36.
Pennsylvania Income Tax Return PA-40 Step 12: Sign and date the form. Your spouse, if applicable, should also sign.
Pennsylvania Income Tax Return PA-40 Step 13: Any paid preparer should enter their name and all requested identifying information.
