PA-40 Schedule P: 2024 PA Schedule P - Refund Donations to Pennsylvania 529 College and Career Savings Program Accounts (PA-40 P) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
PA-40 Schedule P designates tax overpayment amounts to be donated to Pennsylvania 529 College and Career Savings Program accounts. It lists each beneficiary’s name, 11-digit PA 529 account number, and refund donation amount.
Who files this form
Complete and include Schedule P with your originally filed 2024 PA-40 if you choose to donate some or all of your tax overpayment to one or more Pennsylvania 529 College and Career Savings Program accounts.
Use Schedule P whenever you enter donation Code H on one of PA-40 Lines 32 through 36. Donations can only go to PA 529 accounts.
What you'll need
Have these details ready:
- Your PA-40, including the overpayment on Line 29 and any other donations on Lines 32 through 36.
- Your name and Social Security number. For a joint return, use the name and Social Security number shown first on the PA-40.
- Each beneficiary’s 11-digit PA 529 account number.
- Each beneficiary’s first and last name, matching the account.
- The refund amount you want to donate to each account.
How to file
- Enter your name and Social Security number. If filing jointly, use the taxpayer listed first on the PA-40.
- In Boxes 1 through 5, enter each PA 529 account number, donation amount, and beneficiary’s first and last name.
- Complete additional Schedules P if you are donating to more than five accounts.
- Add the donation amounts from all Schedules P. Enter the total on one of PA-40 Lines 32 through 36 with Code H. Use Code H only once.
- Include Schedule P with your PA-40.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Leaving out an account number. Without the PA 529 account number, the donation will not be made. A refund will be issued instead.
- Choosing an account outside PA 529. Donations can only be made to PA 529 accounts.
- Entering Code H more than once. Use Code H on only one of PA-40 Lines 32 through 36. Use multiple Schedules P for multiple donations.
- Donating more than your overpayment. Your PA 529 donations plus all other donations on PA-40 Lines 32 through 36 cannot exceed Line 29.
- Not submitting extra schedules when needed. Complete and submit additional Schedules P for more than five PA 529 account donations.
Questions people ask
Can a donation on my 2024 Schedule P be deducted?
Yes. Donations on a 2024 Schedule P may be deducted on a 2025 PA Schedule O if the amount is reported on a 2025 Form 1099-G. The instructions direct you to the department’s website for Form 1099-G information and Schedule O.
What happens if the department reduces my overpayment while processing my return?
The department will issue a refund instead of adjusting the donation.
What if the department adjusts my return after sending the donation?
The department will issue a billing notice or assessment notice for the total deficiency, including the donation amount.
Can I include Schedule P with an amended return?
Only if the amended income decreases or tax withholding, estimated tax payments, or tax credits increase compared with the original return or most recent amended return. You cannot change the amounts on the original Schedule P through an amendment. To request a donation from the amended return’s overpayment, enter Code H on one of the amended PA-40 Lines 32 through 36 and complete a new Schedule P showing only the amended overpayment amount to be donated. Also complete Section III on Page 2 of Schedule PA-40 X to explain that a new Schedule P is included.