padirectfile   Help - Filing Instructions

PA-40 -- Part A

Name, Address, and Residency Information

Who should file a PA Personal Income Tax Return?

You should file a 2012 PA tax return if:

• You received total PA gross taxable income in excess of $33 during 2012, even if no tax is due with your PA return; and/or

• You incurred a loss from any transaction as an individual, sole proprietor, partner in a partnership, PA S Corporation shareholder, or association member.

Filing Tip

• A person does not have to file a PA tax return if he or she does not individually meet the requirements.

Rate and due date

• Report all taxable income received or accrued from January 1, 2012 through December 31, 2012.

• The rate of tax is 3.07 (.0307) percent of the taxable income you receive.

• The filing deadline is midnight, Monday, April 15, 2013.

• If you need additional time to file your PA-40, you can file an extension. Even if you file after the deadline, you can use padirectfile until midnight, Tuesday October 15, 2013.
   

Social Security Number

• If you are filing a joint return, the first Social Security Number is referred to as the Taxpayer's number.
• The second Social Security Number is referred to as the Spouse's number. In some instances, you may be asked to label whether the information being reported on a schedule is for the Taxpayer (T) or the Spouse (S) or Joint (J).
• Please note which Social Security Number is assigned as the Taxpayer's and which is designated as the Spouse's so that you are consistent throughout the return.
   

Type Filer
Please review your filing status to make sure that it is correct, based on your status on December 31, 2012.

Married?
There is no advantage for married taxpayers to file a joint PA return. Joint filing is for convenience only.

However, if you file jointly, both you and your spouse are each separately liable for the entire amount of PA tax due, even if only one of you:

• Had taxable income,
• Had taxes withheld, or
• Made estimated payments.
  
  
  Filing Statuses:
  
  (S) Single -- You must file as single if on December 31, 2012:
  You were not married; or
  You divorced or became a widow or widower during 2012.
  
  (J) Married, Filing Jointly -- You and your spouse, even if living apart, can file a joint PA-40 for convenience.
  To file jointly, you must meet ALL of the following conditions:
  Your taxable years end on the same date; and
  Your spouse is still living; and
  Neither of you is individually liable for the payment of child or spousal support, or other liability to the PA Department of Public Welfare.
  If your spouse is liable for these payments, your Personal Income Tax refund may be offset for any delinquent payments if you file a joint return. To avoid this, file separate returns.
  If you and your spouse made joint estimated payments, you should file a joint return. If you file separately with a joint estimated account, the Department will delay processing one return until the other return is processed.
  
  (M) Married, Filing Separately --You and your spouse have the option to file separate returns.
  If you and your spouse jointly own income-producing property, each spouse reports his or her share of any income or loss.
  Income-producing property includes savings accounts, businesses, securities, and real estate.
  Spouses usually evenly divide income from jointly owned property.
  If you and your spouse each made separate estimated payments, you should file separately with each claiming your own payments.
  However, you and your spouse must file separate returns if:
  Your taxable years end on different dates; or
  Either of you are claiming one or more of the credits on Schedule OC; or
  Either of you is individually liable for the payment of child or spouse support, or other liability, to the Department of Public Welfare.
   
  (F) Final Return
  Use this filing status if you lived in Pennsylvania during 2012, but permanently moved away and will not have any PA taxable income (or loss) in 2013.
  Don’t use this if you are filing the final return for a deceased person. Use the deceased filing status.
  You will not receive a 2013 booklet or voucher.
  Provide the reason for using this filing status, such as you moved to another state.
  You must report all your PA taxable income, including the income you earned, received, or realized from PA sources even after leaving Pennsylvania.
  
  (D) Deceased
  Use this filing status if the taxpayer died in 2012.
  Enter the date of death.
  You will not receive a 2013 booklet or voucher.

Daytime Phone Number and email address
If the Department has a question about your return, we could telephone or email you if you provide a daytime telephone number or an email address.

School Code

• Please update the five-digit School Code and the name of the School District where you lived on December 31, 2012, even if you moved after December 31, 2012.
• Using the incorrect code may affect your school district’s funding. If you would like to look up your School District Code, use the link provided.
• The School Codes are listed in the Fast File Booklet, or online.

Residency Status
(R) Resident

• If you were a resident of Pennsylvania for all of 2012, fill in this oval.

(N) Nonresident

• If you were a nonresident of Pennsylvania for all of 2012, fill in this oval.
• As a nonresident, intangible income is reported to your home state.
• PA law taxes nonresidents on the income earned, received, or realized from PA sources during 2012.

(P) Part-Year Resident

• If you lived in Pennsylvania for only part of 2012, fill in this oval.
• PA law taxes part-year residents on all income from all sources while a PA resident, and
• Then on the income earned, received, and realized from PA sources while a nonresident.

If you are not sure that you were a resident of Pennsylvania during 2012, or that you are subject to PA Personal Income Tax for part of 2012, REV-611, Residency for PA Personal Income Tax Purposes.

College Students
The Department offers a special brochure for PA resident college students attending school outside Pennsylvania, and for nonresident college students attending schools within this Commonwealth. REV-758, PA Personal Income Taxes for College Students.

Guidelines for Proper Entry of Military Addresses

Military addresses can have the following abbreviations in the City and State blocks:
APO (army/air force post office), FPO (fleet post office), AE (ZIP codes 090-098 for armed forces in Europe and the Middle East), AP (ZIP codes 962-900 for armed forces in the Pacific) and AA (ZIP code 340 for armed forces in Central and South America).

Listed below are examples of properly entered military addresses:


X-1 DIV ADMIN
USS NUMITZ CVN 68
FPO AP 96697-2820 FPO is entered in the city field.
AP is entered in the state field.
No periods (.) or commas (,) allowed.

PFC M SMITH
CMR 401 BOX 775
APO AE 09096-6775 APO is entered in the city field.
AE is entered in the state field.
No periods (.) or commas (,) allowed.


Guidelines for Proper Entry of Out-of Country Addresses.
Out-of-Country addresses need the "OC" designation in the state block. These are identified as not having a valid United States ZIP code. Below is an example of a properly entered Out-of-Country address:


SCOTT E SMITH
SETAGAYA KU APT 107
32328 MATSUBARA TOKYO
JAPAN 1560043 OC


Use "OC" in the state field.


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