Pennsylvania Income Tax Forms and PA Income Tax Rate Information

Pennsylvania Income Tax E-File Information

Electronic signature with PIN is allowed. Tax site retains PA-8453 and all supporting documents for three years. Paper copies of returns or rejected electronic returns should be mailed to one of the following addresses:

 

Payment Due Returns:

PA DEPARTMENT OF REVENUE

PAYMENT ENCLOSED

1 REVENUE PLACE

HARRISBURG PA 17129-0001

 

No Payment Due/Refund Returns: PA DEPARTMENT OF REVENUE NO PAYMENT/NO REFUND

2 REVENUE PLACE

HARRISBURG PA 17129-0002

 

Refund Returns:

PA DEPARTMENT OF REVENUE REFUND/CREDIT REQUESTED

3 REVENUE PLACE

HARRISBURG PA 17129-0003

 

Who must file Pennsylvania Income Tax?

If you are a PA resident, nonresident or a part-year PA resident, you must file a 2014 PA tax return if you received total PA gross taxable income in excess of $33 during 2014, even if no tax is due with your PA return.

Residency in Pennsylvania, for tax purposes, may be established in two ways:

1. Domicile in Pennsylvania. If an individual is domiciled in Pennsylvania, he or she is considered a resident unless he or she meets all three of the following conditions:

 -He or she did not maintain a permanent abode in Pennsylvania for himself or herself or his or her family; and

 -He or she did maintain a permanent abode outside Pennsylvania throughout the entire taxable year; and

 -He or she did not spend in the aggregate more than 30 days of the taxable year in Pennsylvania.

Day Test. If taxpayer maintains a permanent abode in Pennsylvania and spends a total of 183 or more days of the taxable year in Pennsylvania, even though he or she is not domiciled in the Commonwealth, he or she is considered a resident.

 

Who is a Pennsylvania Nonresident?

An individual is a nonresident for Pennsylvania tax purposes if he or she is not a resident as defined above or if the following three conditions are met: The individual is absent from PA for a total of more than 335 days (midnight to midnight) of the taxable year; the individual maintains a permanent place of abode elsewhere for the entire taxable year (military barracks or housing are not considered permanent places of abode); and the individual maintains no permanent place of abode in PA at any time during the taxable year.

Generally though, if your last home of record prior to military service was in PA, you are considered a PA resident for PA state income tax purposes until a permanent place of abode is established via non-military housing. Additional information regarding determining residency may be obtained from the brochure REV-611, Determining Residency for PA Personal Income Tax Purposes. Just click the Forms & Publications link on the Department’s Web Site then type “REV-611” in the search box at the top of the screen Forms and Publications

 

What are Pennsylvania income tax deductions, income exclusions, and income tax exemptions?

The Pennsylvania personal income tax does not provide for a standard deduction or personal exemption. However, individuals may reduce tax liabilities through certain deductions, credits and exclusions.

PA Tax Deductions:

Taxpayers may reduce taxable compensation for allowable unreimbursed expenses that are ordinary, actual, reasonable, necessary and directly related to the taxpayer’s occupation or employment. PA law allows three deductions against income: deductions for medical savings account contributions, health savings account contributions and IRC Section 529 tuition account program contributions.

PA Tax Credits

Credits: Credit against Pennsylvania income tax is allowed for gross or net income taxes paid by Pennsylvania residents to other states or foreign countries.

Credit is available to lower income families and individuals receiving Tax Forgiveness.

Tax credit programs also reduce income tax liability for qualified applicants.

Exclusions: Taxpayers may exclude from compensation qualified payments to IRC Section 125 (cafeteria) plans for programs covering hospitalization, sickness, disability or death. Excluded from Pennsylvania-taxable income are capital gains from the sale of a principal residence for all taxpayers who satisfy ownership and use requirements.

Taxpayers may also exclude from income personal use of employer-owned property. May exclude social security income. Military pension benefits are not taxed. No personal exemptions. The state income tax rate for 2014 is 3.07 percent (0.0307).

 

What is Pennsylvania Income Tax Deadline?

April 15, 2015. Pennsylvanians serving in combat zones or qualified hazardous duty areas have the same additional time to file their state income tax returns and make payments as they have for federal income tax purposes. The due date is automatically extended for 180 days from the last day of service or the last day of continuous hospitalization for injuries incurred in one of these areas.

 

PA requires you enter the five-digit code and name of the school District where you lived on Dec. 31, 2014, even if you moved after Dec. 31, 2014. Military personnel should use the school district code for the domicile of their spouse (if the spouse lives in Pennsylvania), their parents (if entering the military while they are domiciled in Pennsylvania), or the code for the school district in which they live while on federal active military duty while stationed in Pennsylvania (if a PA resident).

 

What is Pennsylvania Capital Gains tax?

Taxed as ordinary income; may not offset income in one PA income class with a loss in any other PA income class. May not offset losses of the taxpayer against the income of the spouse and vice versa. A loss is calculated as a “zero” entry for purposes of determining taxable income. Special rules apply for sale of principal residence. Additional information regarding the sale of your residence may be obtained from the brochure REV-625, Sale of Your Principal Residence. Just click the Forms & Publications link on the Department’s Web Site then type “REV-625” in the search box at the top of the screen.

 

Pennsylvania Income Tax Contact Information

Pennsylvania Department of Revenue
Taxpayers Rights Advocate Lobby,
Strawberry Square Harrisburg, PA
17128-0101
(717) 772-9347
Email: pataxadvocate@state.pa.us

 

Pennsylvania Income Tax Contact Info

General Information:                     (888) 728-2937

Personal Income Tax:                    (717) 787-8201

Web site:                                       Pennsylvania Department of Revenue

Electronic Filing:                          (717) 787-4017 — [NOTE: This number is for tax preparers only.]

Forms Ordering:                           (717) 787-8201, PA Personal Income Tax Forms

Automated 24-hour Info Line:        (888) 728-2937 or (717) 772-9739 State filing addresses:           See first section below.