PA-40 Schedule P: 2025 PA Schedule P - Refund Donations to Pennsylvania 529 College and Career Savings Program Accounts (PA-40 P) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
PA-40 Schedule P designates how much of your Pennsylvania personal income tax overpayment you want to donate to one or more Pennsylvania 529 College and Career Savings Program accounts. It lists each beneficiary’s name, 11-digit PA 529 account number, and donation amount.
Who files this form
Complete 2025 PA-40 Schedule P if you elect to donate part or all of your PA-40 Line 29 overpayment to one or more Pennsylvania 529 College and Career Savings Program accounts.
Include Schedule P with your originally filed PA-40 and use donation Code H on one of Lines 32 through 36. Schedule P may be included with an amended return only under the conditions described in the form’s instructions.
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 SSN shown first on the PA-40.
- Each beneficiary’s 11-digit PA 529 account number and matching first and last name.
- The amount you want to donate to each account.
If requesting donations for more than five beneficiaries, complete additional Schedules P.
How to file
- Enter your name and Social Security number, using the primary taxpayer’s information for a joint return.
- Complete a box for each PA 529 account, including the account number, donation amount and beneficiary’s name.
- Add the donation amounts from all Schedules P. Enter the total on one PA-40 line among Lines 32 through 36 with Code H.
- Include Schedule P with your originally filed PA-40.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Leaving out an account number: The donation will not be made, and a refund will be issued instead.
- Choosing an ineligible account: Donations can only go to PA 529 accounts.
- Entering Code H more than once: Use Code H only once across PA-40 Lines 32 through 36. Use multiple Schedules P for multiple donations.
- Donating more than the overpayment: PA 529 donations plus all other donations on Lines 32 through 36 cannot exceed Line 29.
If the department reduces your overpayment while processing the return, it will issue a refund rather than adjust the donation. If it adjusts the return after sending the donation, it will issue a billing or assessment notice for the total deficiency, including the donation amount.
Questions people ask
Can I donate to more than five accounts?
Yes. Complete and submit additional Schedules P.
Can a donation on my 2025 Schedule P be deducted?
It may be deducted on 2026 PA Schedule O if the amount is reported on 2026 Form 1099-G. The instructions direct you to the department’s website for Form 1099-G information and Schedule O.
Can I include Schedule P with an amended return?
Only if amended income decreases, or withholding, estimated tax payments or tax credits increase, compared with the original return or most recent amended return. Complete a new Schedule P showing only the amended return’s overpayment amount to be donated, use Code H on one of Lines 32 through 36, and explain the new Schedule P in Section III on Page 2 of Schedule PA-40 X.
Can I change my original Schedule P donation through an amendment?
No. The instructions say amounts on the original Schedule P may not be adjusted through an amendment.