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PA Schedule PA-40X
Amended Pennsylvania Personal Income Tax Schedule

Purpose of Schedule
Schedule PA-40X is used to report any changes – Increases or (decreases) in income, unreimbursed business expenses, other deductions, withholdings, estimated payments and tax credits that are discovered after filing an original or other amended return with the department. padirectfile will automatically calculate all lines that do not have a text entry box.

Schedule PA-40X Line Instructions:

Name
padirectfile has pre-populated the name of the primary taxpayer (person shown first) on the original PA-40 return filed with the department.
Social Security Number
padirectfile has pre-populated the Social Security number of the primary taxpayer from your original PA-40 return.

PART 1
Lines 1a through 8
Column (A)

padirectfile has pre-populated the amounts of income or unreimbursed business expenses from your original PA-40 personal income tax return or most recently amended PA-40 personal income tax return on the corresponding lines of Schedule PA-40X.

Column B

Edit the amount of the net change – increase or (decrease) – and provide an explanation or reason for each change in PART III. Include additional documentation, such as corrected W-2s; (amended PA Schedules RK-1 or NRK-1 cannot be filed using padirectfile); amended PA Schedules A,B,C,F,D,E,J or UE; along with any other documentation supporting the increase or (decrease) in income or unreimbursed business expenses.

Column C

For each line, padirectfile will automatically add any increases in Column B to the amounts reported in Column A and enter the total in Column C. padirectfile will subtract any (decreases) in Column B from the amount in Column A and enter the results automatically in Column C and on the corresponding line of the amended PA-40.

Line 9
Columns A and C

Column A and C, add only the positive income amounts from lines 1c through 8. Calculated automatically

Column B
Enter the amount of the net change – increase or (decrease)

Line 10
Other Deductions


Column A
Enter the appropriate code from the list below for the type of deduction.
M – Medical Savings Account contribution
H – Health Saving Account contribution
T – Tuition Account Program contribution
C – Combined deduction from two or three contribution deductions

Column B
Enter the amount of the net change – increase or (decrease) and provide an explanation or reason for each change in Part III. Include additional documentation, such as an amended Schedule O, along with other documentation supporting the increase or (decrease) in deductions. Enter the appropriate code for the type of deduction being amended.

Column C
padirectfile will calculate any increase in Column B to the amounts reported in Column A and enter the total in Column C. padirectfile will subtract any (decreases) in Column B from the amount in Column A and enter the result in Column C.

Lines 11 and 12
Column A and C

padirectfile will subtract line 10 from line 9.

Lines 13 through 16
Column A

padirectfile will pre-populate the amount of tax withheld, carryover credit, estimated payments, and extension payment from your original or most recently amended PA-40 personal income tax return.

Column B
Enter the amount of the net change – increase or (decrease) and provide an explanation or reason for each change in Part III. Include additional documentation, such as amended W-2s, along with other documentation supporting any increases or (decreases) in taxes withheld and estimated payments.

Column C
For Line 16, enter the amount of the payment made accompanying REV-276, Application for extension of Time to File. For all other lines, add any increase in Column B to the amounts reported in Column A and enter the amount in Column C. Subtract any (decreases) in Column B from the amount in Column A and enter the amount in Column C and on the corresponding line of the amended PA-40.

Line 17 This option is unavailable to padirectfilers

Line 18
Columns A and C

padirectfile will automatically calculate the total withholding and payments.

Column B
Enter the amount of the net change – increase or (decrease).

Lines 21
Column A

padirectfile will enter the amount of Tax Forgiveness resident credit or other credits as reported on your original or most recently amended PA-40 personal income tax return on the corresponding lines of Schedule PA-40X. If you claimed Tax Forgiveness on your original or most recently amended PA-40, or if you are amending the Tax Forgiveness credit claimed, you must also complete Liens 19 and 20 on your amended PA-40 return.

Column B
Enter the amount of the net change – increase or (decrease) – and provide an explanation or reason for each change in Part III. Include additional documentation, such as amended Schedules SP, G-R, G-S, G-L or OC, along with documentation supporting the increase or (decrease) in credits.

Column C
padirectfile will add any increase in Column B to the amounts reported in Column A and enter the total in Column C. padirectfile will subtract any (decreases) in Column B from the amount in Column A and enter the result in Column C.

Line 22. This option is unavailable to padirectfilers

Line 23. This option is unavailable to padirectfilers

Line 24

Columns A and C
Padirectfile will add lines 18 and 21, and calculate the information displayed in columns A and C.

Column B
Enter the amount of the net change – increase or (decrease)

Line 25
Column A

padirectfile will pre-populate the amount of use tax from your original or most recently amended PA-40 personal income tax return.

Column B
Enter the amount of the increase and provide an explanation or reason for the change in Part III. See the instructions for PA-40 Line 25 for additional information about use tax.

Column C
padirectfile will add any increase in Column B to the amounts reported in Column A and enter the total in Column C and on Line 25 of the amended PA-40.

Line 27
Column A

padirectfile will pre-populate the amount of penalties and interest from your original or most recently amended PA-40 personal income tax return.

Column B
Enter the amount of the net change – increase or (decrease) and provide an explanation or reason for each change in Part III.

Column C
padirectfile will calculate the adjusted penalties and interest and enter the amount on this line.

PART II
Calculation of Refund or Tax Payment Due with Amended PA-40

  1. Amount of your amended PA tax liability from Line 12, Column C. Calculated automatically.
  2. Amount of your amended total payments and credits from Line 24, Column C. Calculated automatically.
  3. Subtract Line B from Line A. Calculated automatically.
  4. If this is the first amended return filed, enter the amount of the overpayment from Line 29 of the original return. If a previous amended return was filed and the amount of Line C of the worksheet was negative for the most recently filed amended, enter the amount from Line C of that amended return as a positive number on Line D.
  5. Amount of your amended Use Tax from Line 25, column C. Calculated Automatically.
  6. Amount of your amended penalties from Line 27, Column C. Calculated Automatically.
  7. Add the amounts on Lines C, D, E and F. Calculated Automatically.
  8. Enter the amount of all payments made with your original return and all previously amended PA-40 returns. Include any penalties and interest paid with those returns or after the filing of those returns. Do not report this amount on your amended PA-40.*
  9. Subtract Line H from Line G. If the result is positive, this is the amount you owe with your amended return. Please follow the instructions for Payment Options found in the PA-40 Personal Income Tax Return booklet to make a payment with your amended PA-40. If the result is negative, this is the amount of your overpayment. Use Lines 30 through 36 on your amended PA-40 to notify the department how to disburse your overpayment. Do not report this amount on Line 28 or Line 29 of your amended PA-40.*

*Do not report amount on your amended PA-40. The department will automatically calculate your amended tax liability or overpayment. Including the amounts previously paid or refunded on your amended PA-40 return will delay processing and could result in avoidable correspondence from the department.

PART III
Provide a description or explanation for each change to amounts reported on the original or most recent amended return. Also include an explanation for any change to filing status or residency status if changed from the original or most recent amended return. Include supporting amended schedules and documentation as required.



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