PA-40: 2025 Pennsylvania Income Tax Return (PA-40) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-40 is the 2025 Pennsylvania Income Tax Return for individuals. It reports income, deductions, tax liability, withholding, payments, and credits to determine the amount due or any overpayment.
What you'll need
The form calls for these schedules, depending on the income or credits you report:
- Interest income: Complete PA Schedule A if required.
- Dividend and capital gains distributions income: 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 use PA Schedule(s) NRK-1 to report nonresident tax withheld on Line 17.
How to file
For the paper form, print in black ink, enter one letter or number in each box, and fill in ovals completely. Select only one residency status. If you are a part-year resident, enter your 2025 residency dates.
Sign and date the return. Your spouse must also sign if you are filing jointly. Submit the schedules called for by the lines you complete.
The form prints this department address:
PA Department of Revenue
Harrisburg, PA 17129
The form includes an “E-File Opt Out” field and refers to the instructions, but the supplied text does not provide e-filing steps or detailed mailing directions.
Common mistakes
- Leaving out a spouse’s Social Security number: The form asks for it even if you file separately.
- Including exempt income on Line 1a: Do not include exempt income such as combat zone pay and qualifying retirement benefits.
- Subtracting losses when totaling Line 9: Add only positive income amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8. Do not add losses reported on Lines 4, 5, or 6.
- Allocating an overpayment incorrectly: The total of Lines 30 through 36 must equal Line 29.
- Calling about a refund too soon: The form says not to call until twelve weeks after you file.
Questions people ask
What tax rate does the 2025 PA-40 use?
Line 12 tells you to multiply adjusted PA taxable income on Line 11 by 3.07 percent (0.0307).
How can I receive or use an overpayment?
Line 30 lets you request a refund check mailed to you. Line 31 lets you apply an amount to your 2026 estimated tax account. Lines 32 through 36 are for refund donations and require an organization code and donation amount. Together, Lines 30 through 36 must equal the overpayment on Line 29.
Which school district should I enter?
Enter the name of the school district where you lived on December 31, 2025.
What schedule supports the Tax Forgiveness Credit?
Submit PA Schedule SP. Line 20 uses total eligibility income from Section III, Line 11 of that schedule. Line 21 uses the credit from Section IV, Line 16.