PA-40 X: 2025 Schedule PA-40 X - Amended PA Personal Income Tax Schedule (PA-40 X) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Schedule PA-40 X is Pennsylvania’s amended personal income tax schedule for 2025. It reports original amounts, changes, and corrected amounts, explains the changes, and calculates the refund or payment due. It must be filed with a PA-40 marked as an amended return.
Who files this form
Use Schedule PA-40 X to report changes discovered after filing an original or previously amended Pennsylvania personal income tax return. Changes may involve income, unreimbursed business expenses, deductions, withholding, estimated payments, or tax credits.
You must 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 previously reported amounts and primary taxpayer's name and Social Security number.
- A completed amended PA-40 and Schedule PA-40 X.
- Documents supporting your changes, such as corrected W-2s, amended PA schedules, or other supporting statements. Include only the documents relevant to the changes, not unchanged copies from earlier filings.
- Documentation supporting any change in residency status.
- A statement showing the breakdown and calculations if you adjust penalties and interest.
- Records of earlier payments and overpayments needed for the refund or payment calculation in Section II.
Write “Amended” at the top center of each amended schedule you include.
How to file
- Prepare a PA-40 and mark it as an amended return. Attach Schedule PA-40 X. The department must receive both before the amended return is considered filed.
- In Section I, enter the original or most recently amended amounts in Column A, the net changes in Column B, and the corrected amounts in Column C. Transfer the corrected amounts to the corresponding lines of the amended PA-40 as instructed.
- Use whole-dollar amounts. Drop amounts under $0.50 and round amounts of $0.50 or more up to the next dollar.
- Complete the Section II worksheet to calculate the refund or payment due. For a payment, follow the Payment Options instructions in the PA-40IN booklet. For an overpayment, use Lines 30 through 36 of the amended PA-40 to indicate how it should be distributed.
- In Section III, give the line number and explanation for each change. Explain any filing-status or residency-status change. Attach a supplemental statement if you need more space, along with the required supporting documents.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Filing Schedule PA-40 X alone. The department must receive both the schedule and a PA-40 marked as amended.
- Including unchanged documents from earlier filings. Do not attach W-2s, schedules, or statements as originally filed or previously amended. Include the documents supporting the current changes.
- Putting earlier payments or refunds on the amended PA-40. Report these in the Section II worksheet as directed. Including them on the amended PA-40 can delay processing and lead to avoidable correspondence.
- Completing Lines 28 and 29 of the amended PA-40. The instructions say to leave these lines uncompleted and use the worksheet instead.
- Claiming a use tax refund through an amended PA-40. You must file a Petition for Refund, REV-65, to obtain a refund of use tax.
- Forgetting to request an overpayment carryforward. If you want the overpayment carried forward, indicate this on Line 31 of the amended PA-40.
Questions people ask
Do I need to explain every change?
Yes. In Section III, include the line number and an explanation for each change. Also explain changes to filing status or residency status. Use a supplemental statement if you need more space.
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 of the amended PA-40.
How do I know whether I owe money or have an overpayment?
Use the Section II worksheet. A positive result on Line I is the amount you owe. A negative result is your overpayment. Do not enter that result on Line 28 or Line 29 of the amended PA-40.
Can I donate an overpayment from my amended return?
Yes. You may donate it to one or more organizations listed in the PA-40IN booklet. Enter the donation organization codes on Lines 32 through 36 of the amended PA-40.