PA-40: 2024 Pennsylvania Income Tax Return (PA-40) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Form PA-40 is the 2024 Pennsylvania Income Tax Return. It reports income, deductions, tax liability, withholding, payments, and credits to determine the tax due or overpayment.
What you'll need
Depending on the income and credits you report, the form calls for these schedules:
- Interest income: Complete PA Schedule A if required.
- Dividends and capital gains distributions: Complete PA Schedule B if required.
- Estate or trust income: Complete and submit PA Schedule J.
- Gambling and lottery winnings: Complete and submit PA Schedule T.
- Tax Forgiveness Credit: Submit PA Schedule SP.
- Resident Credit: Submit PA Schedule(s) G-L and/or RK-1.
- Other credits: Submit PA Schedule OC and/or PA Schedule DC.
Nonresidents report tax withheld from PA Schedule(s) NRK-1 on Line 17.
How to file
Print in black ink, enter one letter or number in each box, and fill in ovals completely. Choose only one residency status oval.
Sign and date the return. If filing jointly, your spouse must also sign. Submit the schedules called for by the lines you complete.
The address printed on the form is:
PA Department of Revenue
Harrisburg, PA 17129
The form refers to the PA-40 booklet for foreign address instructions and to instructions for the E-File Opt Out field. The supplied text does not provide e-filing steps.
Common mistakes
- Including exempt income in gross compensation: Line 1a says not to include exempt income, such as combat zone pay and qualifying retirement benefits.
- Including losses in total taxable income: For Line 9, add only positive amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8. Do not add losses from Lines 4, 5, or 6.
- Leaving out a spouse's Social Security number: The form requests it even if you file separately.
- Allocating the wrong overpayment total: Lines 30 through 36 must total the amount on Line 29.
- Calling too soon about a refund: The form says not to call until twelve weeks after you file.
Questions people ask
How is the tax on Line 12 calculated?
Multiply adjusted PA taxable income on Line 11 by 3.07 percent (0.0307).
What can I do with an overpayment?
Line 30 lets you request a refund check mailed to you. Line 31 lets you apply an amount to your 2025 estimated tax account. Lines 32 through 36 are for refund donations, using an organization code and donation amount. Together, Lines 30 through 36 must equal Line 29.
Which school district should I enter?
For the 2024 return, enter the name of the school district where you lived on December 31, 2024.
Where do I report use tax?
Report use tax on Line 25. The form describes it as due on internet, mail order, or out-of-state purchases and refers you to the instructions.