PA-40 Schedule A: 2025 PA Schedule A - Interest Income (PA-40 A) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
PA-40 Schedule A reports interest income and adjustments used to calculate Pennsylvania-taxable interest income. The total is entered on Line 2 of your PA-40 personal income tax return.
Who files this form
Pennsylvania residents and part-year residents must complete and include Schedule A with their 2025 PA-40 if they have amounts on Lines 2 through 15, excluding subtotal Lines 4 and 10. Nonresidents are not required to complete Schedule A.
If your PA-taxable interest equals the interest reported on your federal return and you have no amounts on those adjustment lines, report the interest on PA-40 Line 2 without submitting Schedule A.
For married taxpayers filing jointly:
- Complete separate schedules if either spouse has amounts on Lines 2 through 15, excluding subtotal Lines 4 and 10. Include both schedules even if only one spouse has amounts on those lines.
- Use one joint schedule only if all interest income is earned jointly.
- If you have both joint and separately earned interest, split the joint income between the separate schedules.
What you'll need
Depending on the income and adjustments you report, have these documents or amounts available:
- Your federal return, including Form 1040 Lines 2a and 2b, federal Schedule B, and Schedule 1, as applicable.
- Forms 1099-INT, especially if you are not required to file a federal return.
- Federal Schedules K-1 and PA Schedules RK-1 reporting interest income.
- Forms 1099-R for applicable life insurance, annuity, or endowment distributions.
- Amounts for charitable gift annuity income, non-educational 529 plan distributions, and taxable Health/Medical Savings Account distributions.
- Descriptions and amounts for other additions or reductions.
If you report more than one type of reduction adjustment on Line 8, include a statement listing the descriptions and amounts.
How to file
Include Schedule A with your PA-40 when required. The supplied text does not give a mailing address or e-filing directions.
- Enter your name and Social Security number. For a joint return, use the primary taxpayer’s name and SSN, including on a separate schedule reporting the spouse’s income.
- Mark the taxpayer, spouse, or joint oval, as appropriate.
- Report amounts in whole dollars. Drop amounts below $0.50 and round amounts of $0.50 or more up to the next dollar.
- Transfer the Line 16 total to PA-40 Line 2. If filing jointly with separate schedules, combine both Line 16 amounts.
If you discover an increase or decrease in Schedule A income after filing, include an amended Schedule A with Schedule PA-40 X. Explain the change in Section III on Page 2 of Schedule PA-40 X.
Common mistakes
- Assuming federal and Pennsylvania interest rules match. The form warns that they differ.
- Using the joint oval when either spouse has separately earned interest. Prepare separate schedules and report each spouse’s share of joint interest.
- Putting the full joint amount on both separate schedules. Include only the taxpayer’s or spouse’s share on each line.
- Including exempt-interest dividends on Line 2. The instructions specifically exclude these and refer you to PA-40 Schedule B.
- Leaving out interest because no federal return is required. Line 3 must include Box 1 interest from all Forms 1099-INT and other federally taxable interest received.
- Reporting a negative Line 16 total. The instructions say this indicates a missing addition or excess adjustments.
Questions people ask
Do I still report interest if I do not need Schedule A?
Yes. Report the interest income on PA-40 Line 2 even when Schedule A is not required.
Where do I report interest if I am not required to file a federal return?
Use Schedule A Line 3 for Box 1 interest from all Forms 1099-INT and other federally taxable interest received, including U.S. government interest and interest from federal Schedules K-1.
Can I deduct expenses incurred to earn interest on Line 8?
No. The instructions say not to include expenses incurred to realize interest income on Line 8.
What if I have partnership or PA S corporation interest but no PA Schedule RK-1?
Use the interest amounts from federal Schedules K-1 on Line 15 if an RK-1 is not provided. Include any U.S. government interest from those federal Schedules K-1 on Line 8.