REV-1190: Tax Worksheet for PA-20S/PA-65 Schedule M, Part II, Section V, Line a (REV-1190) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form REV-1190 is a tax worksheet for PA-20S/PA-65 Schedule M, Part II, Section V, Line a. It lists taxes deducted on the federal return, excluding sales and use taxes, and separates the portions based on net income from those not based on net income.
What you'll need
Have the following information available to complete the worksheet:
- Your business name and FEIN.
- Tax amounts from federal Form 1065, Line 14, or federal Form 1120S, Line 12, as applicable.
- Taxes included in federal Form 1125-A, as applicable.
- Details of taxes deducted on the federal return, excluding sales/use taxes: the taxing jurisdiction, description of each tax, total tax, and portions based on and not based on net income.
How to file
Complete Section I with the taxes deducted on the federal return, excluding sales/use taxes. In Section II, list each taxing jurisdiction and tax description, then separate the total tax into portions based on and not based on net income.
The worksheet directs you to report the amount identified as deductible for both Pennsylvania personal income tax and federal income tax purposes on PA-20S/PA-65 Schedule M, Part II, Section V, Line a.
The form prints this address:
PO Box 280509
Harrisburg, PA 17128-0509
The supplied text does not provide e-filing instructions.
Common mistakes
- Do not include sales/use taxes. Section I specifically excludes them.
- Make sure the total taxes in Section II equal the total taxes deducted on the federal return in Section I, Line e.
- Attach a separate sheet if you need more space for the tax details.
Questions people ask
Are sales/use taxes included on this worksheet?
No. Section I covers taxes deducted on the federal return, excluding sales/use taxes.
How are the tax amounts separated?
Column 1 shows the total tax. Column 2 shows the portion based on net income, and Column 3 shows the portion not based on net income.
What if I need more room to list taxes?
The form says to attach a separate sheet if needed.
Which totals must match?
The total taxes in Section II must equal Section I, Line e, the total taxes deducted on the federal return.