PA-40 X: 2024 Schedule PA-40 X - Amended PA Personal Income Tax Schedule (PA-40 X) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Schedule PA-40 X reports changes to a previously filed 2024 Pennsylvania personal income tax return, including income, deductions, payments, and credits. It shows the original amounts, changes, and corrected amounts, calculates the refund or payment due, and provides space to exp
Who files this form
Use the 2024 Schedule PA-40 X to report changes discovered after filing your original or a previously amended Pennsylvania personal income tax return. These may include changes to income, unreimbursed business expenses, deductions, withholding, estimated payments, or tax credits.
File this schedule with a PA-40 marked as an amended return. It is not a stand-alone form.
A surviving spouse who must file a single return after initially filing jointly with a deceased spouse must complete Schedule PA-40 X and fill in the Amended Return oval on the PA-40.
What you'll need
- Your original or most recently amended PA-40, to obtain the amounts previously reported.
- A PA-40 marked as an amended return and Schedule PA-40 X.
- Documents supporting your changes, such as corrected W-2s, amended PA schedules, or other supporting statements.
- Documentation supporting any change to residency status.
- A statement showing the breakdown and calculations if you adjust penalties and interest.
Write “Amended” at the top center of each amended schedule you include. Do not attach W-2s, schedules, or statements already submitted with your original or previously amended return.
How to file
- Enter the name and Social Security number of the primary taxpayer shown first on the original PA-40.
- Complete Section I: show the original or most recently amended amounts in Column A, the increases or decreases in Column B, and the corrected amounts in Column C. Enter the corrected amounts on the corresponding lines of the amended PA-40 as directed.
- Use the Section II worksheet on page 2 to calculate the refund or payment due.
- In Section III, identify each changed line and explain the change. Also explain any filing-status or residency-status change. Attach a supplemental statement if you need more space.
- Include the supporting schedules and documentation required for your changes, and file Schedule PA-40 X with the amended PA-40.
The department must receive both forms before the amended return is considered filed. For payment instructions, the schedule refers you to Payment Options in the PA-40IN booklet.
Common mistakes
- Filing Schedule PA-40 X alone. It must accompany a PA-40 marked as amended.
- Attaching copies already filed. Do not include W-2s, schedules, or statements from your original or previously amended return.
- Reporting prior payments or refunds on the amended PA-40. Use the Schedule PA-40 X worksheet for these amounts. Including them on the amended PA-40 can delay processing and lead to correspondence.
- Completing Lines 28 and 29 of the amended PA-40. The instructions say to leave these lines uncompleted.
- Using an amended PA-40 to claim a use tax refund. You must file a Petition for Refund (REV-65) instead.
- Forgetting to request a carryforward. If you want an amended-return overpayment carried forward, indicate this on Line 31 of the amended PA-40.
Questions people ask
Can I file Schedule PA-40 X without a PA-40?
No. The department must receive both Schedule PA-40 X and a PA-40 marked as an amended return.
Do I need to explain every change?
Yes. In Section III, include the line number and an explanation for each change. Explain any change to filing status or residency status, too. You may attach a supplemental statement if you need more space.
How do I know whether I owe money or have an overpayment?
Use the Section II worksheet on page 2. A positive result on Line I is the amount you owe. A negative result is your overpayment. Use Lines 30 through 36 of the amended PA-40 to tell the department how to disburse the overpayment.
Can I request a refund of use tax on this amended return?
No. To obtain a refund of use tax, you must file a Petition for Refund (REV-65).
What if I claimed Tax Forgiveness on my earlier return?
If you claimed Tax Forgiveness on your original or most recently amended PA-40, or you are changing that credit, you must also complete Lines 19 and 20 on the amended PA-40.