PA-1000: Pennsylvania Property Tax or Rent Rebate Claim

Check your label for accuracy. If incorrect, do not use the label. Complete Section I.

Fill in one oval for 1 and 2. For 1, you are filing for a rebate as a: P. Property Owner, R. Renter or B. Owner/Renter (see instructions).

For 2, you certify that as of Dec. 31, 2025, you are (a): A. Claimant age 65 or older; B. Claimant under age 65, with a spouse age 65 or older who resided in the same household; C. Widow or widower, age 50 to 64; D. Permanently disabled and age 18 to 64.

For 3, Deceased: enter the Claimant Date of death or the Spouse Date of death.

Total income received by you and your spouse during 2025: enter total benefits divided by 2 on Line 4 for Social Security, SSI, and SSP Income and on Line 5 for Railroad Retirement Tier 1 Benefits.

Line 6: Total Benefits from Pension, Annuity, IRA Distributions, and Railroad Retirement Tier 2; do not include federal veterans' disability payments or state veterans' payments.

On Line 8 (Gain or Loss on the Sale or Exchange of Property), Line 9 (Net Rental Income or Loss) and Line 10 (Net Business Income or Loss), if a loss, fill in the oval.

Other Income: 11a. Salaries, wages, bonuses, commissions, and estate and trust income. 11b. Gambling and Lottery winnings, including PA Lottery winnings, prize winnings, and the value of other prizes. 11c. Value of inheritances, alimony, and spousal support.

11d. Cash public assistance/relief. Unemployment compensation and workers' compensation, except Section 306(c) benefits. 11e. Gross amount of loss of time insurance benefits, disability insurance benefits, and life insurance benefits, except the first $5,000 of total death benefit payments. 11f. Gifts of cash or property totaling more than $300, except gifts between members of a household. 11g. Miscellaneous income and annualized income amount (checked October 19, 2026).

Claimants with Federal Civil Service Retirement System Benefits enter $11,432 or $22,864 on Line 12; see the instructions (checked October 19, 2026).

Line 13, TOTAL INCOME: add only the positive income amounts from Lines 4 through 11g and subtract the amount on Line 12. See Page 3 for income limitations. Enter this amount on Line 23.

Property owners only, Line 14: Total 2025 property tax; submit copies of receipted tax bills.

Line 15, Property Tax Rebate: enter the maximum standard rebate amount from the table for your income level here; compare this amount to line 14 and enter the lesser amount to the right.

Renters only, Line 16: Total 2025 rent paid; submit PA Rent Certificate. Line 17: multiply Line 16 by 20 percent (0.20).

Line 18, Rent Rebate: enter the maximum rebate amount from the table for your income level here; compare this amount to line 17 and enter the lesser amount to the right.

Owner-renter only, Line 19, Property Tax/Rent Rebate: enter the maximum rebate amount from the table for your income level here; compare this amount to the sum of Lines 15 and 18 and enter the lesser amount to the right.

Common mistake: Direct deposit: banking rules do not permit direct deposits to bank accounts outside the U.S. If your bank account is outside the U.S., do not complete the direct deposit Lines 20, 21, and 22. The department will mail you a paper check.

If you want the department to directly deposit your rebate into your checking or savings account, complete Lines 20, 21, and 22.

Line 20: place an X in one box to authorize the Department of Revenue to directly deposit your rebate into your Checking or Savings account. Line 21, Routing number: enter in boxes to the right. Line 22, Account number: enter in boxes to the right.

Line 23: enter the amount from Line 13 of the claim form on this line and circle the corresponding Maximum Rebate amount for your income level.

In the Claimant Oath, you declare that this claim is true, correct, and complete to the best of your knowledge and belief, and this is the only claim filed by members of your household.

Claimant's Signature and Date and Spouse's Signature and Date: sign the PA-1000 after printing.

Witnesses' Signatures: if the claimant cannot sign, but only makes a mark.

Preparer: "I declare that I prepared this return, and that it is to the best of my knowledge and belief, true, correct, and complete." Preparer's Signature, if other than the claimant, Date: sign the PA-1000 after printing. Preparer's Name: please print. Preparer's telephone number.

Name, telephone number and home address of claimant's power of attorney or nearest relative: please print.

PA Rent Certificate: your landlord must provide all the information on Lines 1 through 8. Your landlord, or your landlord's authorized agent, must sign this PA Rent Certificate. If your landlord, or your landlord's authorized agent, does not sign this PA Rent Certificate, you must complete Lines 1 through 8 and the Rental Occupancy Affidavit. Your Rental Occupancy Affidavit must be notarized.

If filing as a renter, you must provide proof of the rent you paid. If you rented at more than one address, you must submit proof for each address.

CAUTION: If the claimant applied for Social Security disability benefits and the Social Security Administration did not rule in the claimant's favor, the claimant is not eligible for a Property Tax or Rent Rebate.

Schedule A: if you resided part of the year in a home located outside PA, do not claim the property tax paid for that period. Enter zero in the appropriate column on Line 1.

Common mistake: Schedule D, Renter: if you received cash public assistance for all of 2025, you may not claim a rebate.

Form PA-1000 (04-25) is the Property Tax or Rent Rebate Claim. The fill-in form must be downloaded onto your computer prior to completing.

Rebate Table, Maximum Rebate by income level: $0 to $8,550 is $1,000; $8,551 to $16,040 is $770; $16,041 to $19,240 is $460; $19,241 to $48,110 is $380 (checked October 19, 2026).

An excessive claim with intent to defraud is a misdemeanor punishable by a maximum fine of $1,000, and/or imprisonment for up to one year upon conviction. The claimant is also subject to a penalty of 25 percent of the entire amount claimed (checked October 19, 2026).