REV-775: Personal Income Tax Employee Business Expense Affidavit (REV-775) (Revision)

Who files this form

Use REV-775 if you are claiming employee business expenses and either:

• You cannot provide a copy of your employer’s reimbursement policy.
• Your employer refuses to provide you and the Department of Revenue with an employer letter or a completed REV-757.

The affidavit states that you incurred the expenses for the tax year entered on the form and that they were required to perform your job duties.

What you'll need

Have the following ready:

• Your name, Social Security number and tax year.
• The name and Social Security number of the primary taxpayer shown first on the PA-40.
• Your employer’s name and federal employer identification number (FEIN).
• The name, title and phone number of a contact in your employer’s human resources, payroll or accounting office.
• A detailed expense list showing the PA Schedule UE section and line number, a description and business purpose, and the amount claimed for each expense.
• Photocopied receipts supporting the claimed expenses, with all expenses clearly identified on the receipts.
• A DEX-93, Personal Income Tax Correspondence Sheet, if you submit by email or fax.

The affidavit must be signed and notarized by a licensed Notary Public.

How to file

1. Complete the taxpayer and employer information in Section I.
2. Complete the affidavit in Section II and mark all reimbursement statements that apply. Sign the form and have it notarized by a licensed Notary Public.
3. Complete the expense summary in Section III and include photocopies of supporting expense documentation.

Submit the form and documentation using one of these options:

• Email: Include a DEX-93, Personal Income Tax Correspondence Sheet, and send to RA-BITPITHOLDCORFAXE@PA.GOV.
• Fax: Include a DEX-93 and send to 717-783-5823.
• Mail: Send to:

PENNSYLVANIA DEPARTMENT OF REVENUE

PO BOX 280501

HARRISBURG PA 17128-0501

The form notes that emailing or faxing the documents will reduce the processing time of your return.

Common mistakes

• Estimating expenses: Report the actual amount paid. Do not guess, estimate or calculate expenses using federal per diem rates.
• Claiming expenses that do not qualify: Expenses must be reasonable, ordinary, necessary and a condition of employment. Expenses incurred merely to make the job more convenient or productive do not qualify.
• Claiming expenses for another job: Expenses must directly relate to your present trade, business or profession, not a previous job or future occupation.
• Claiming reimbursed expenses: Allowable expenses must be unreimbursed.
• Sending original receipts: Send photocopies instead. Original receipts will not be returned and should be kept for your records.

Questions people ask

Does REV-775 need to be notarized?

Yes. Sign the affidavit and have it notarized by a licensed Notary Public.

What if my employer reimbursed only some expenses?

The affidavit includes statements for partial reimbursement at a fixed amount or a per diem rate below the federal rate, and for full reimbursement of some expenses. Those statements specify that the reimbursed expenses are not included on PA Schedule UE or claimed on your return. Mark all statements that apply.

What should I include in the expense summary?

For each expense, list the PA Schedule UE section and line number, describe the expense and its business purpose, and give the amount claimed. Photocopied receipts are required, and the claimed expenses must be clearly identified on them.

Can I email or fax the affidavit instead of mailing it?

Yes. Include the form, supporting documentation and a DEX-93 correspondence sheet. Email them to RA-BITPITHOLDCORFAXE@PA.GOV or fax them to 717-783-5823.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/rev-775.pdf