Form PA-40 at a glance
What it is: Form PA-40 is the Pennsylvania Income Tax Return of the PA Department of Revenue.
Where and when to file: the due date for filing 2025 Pennsylvania tax returns will be on or before midnight, Wednesday, April 15, 2026.[2]
What to bring and attach to Form PA-40
If you file your PA-40 return in paper format, you must include actual copies or photocopies of all Forms W-2.[2]
A filled-in Form PA-40 example: a single Pennsylvania resident with compensation only
How to fill out Form PA-40, box by box
Social Security Number, Name, Spouse's name and Suffix
Please print in black ink, enter one letter or number in each box and fill in ovals completely.
Carefully print your Social Security Number(s): Your Social Security Number and Spouse's Social Security Number (even if filing separately).
You must enter your entire SSN.
CAUTION: You must include your spouse's SSN even if filing Married, Filing Separately.
Enter First Name, Last Name and Suffix.
Enter Spouse's First Name and Spouse's Last Name, only if different from Last Name, and Suffix.[2]
First Line of Address, Second Line of Address, City or Post Office, State, ZIP Code and Country Code
Enter First Line of Address, Second Line of Address, City or Post Office, State and ZIP Code.
For overseas mail, see Foreign Address Instructions in PA-40 booklet, and enter the Country Code.
If you are using a military address, please use your APO or FPO address.[2]
Residency Status
Residency Status. Fill in only one oval: R Pennsylvania Resident, N Nonresident or P Part-Year Resident from ___/___/2025 to ___/___/2025.
Filing Status
Fill in the oval that describes your status on Dec. 31, 2025.
Filing Status. S Single, J Married, Filing Jointly, M Married, Filing Separately, F Final Return. Indicate reason:
D Deceased: Taxpayer Date of death ___/___/2025 and Spouse Date of death ___/___/2025.[2]
Extension and Amended Return
Extension. See the instructions. Amended Return. See the instructions.
The department will grant up to a six-month extension of time for filing a PA income tax return.
CAUTION: An extension of time for filing will not extend the time for paying the tax.
You must file your amended PA return within three years from the original due date or payment of tax.[2]
Name of school district, School Code, Daytime Telephone Number, occupation and Farmers
You must enter the five-digit code and name of the school district where you lived on Dec. 31, 2025, even if you moved after Dec. 31, 2025.
Nonresidents or part-year residents who did not reside in the state as of Dec. 31, 2025, should enter 99999 in the school district code field.
Enter the Name of school district where you lived on 12/31/2025, the School Code, the Daytime Telephone Number, Your occupation and Spouse's occupation.
Farmers. Fill in this oval if at least two-thirds of your gross income is from farming.[2]
1a. Gross Compensation, 1b. Unreimbursed Employee Business Expenses and 1c. Net Compensation
1a. Gross Compensation. Do not include exempt income, such as combat zone pay and qualifying retirement benefits. See the instructions.
1b. Unreimbursed Employee Business Expenses.
1c. Net Compensation. Subtract Line 1b from Line 1a.
2. Interest Income, 3. Dividend and Capital Gains Distributions Income, 7. Estate or Trust Income and 8. Gambling and Lottery Winnings
2. Interest Income. Complete PA Schedule A if required.
3. Dividend and Capital Gains Distributions Income. Complete PA Schedule B if required.
7. Estate or Trust Income. Complete and submit PA Schedule J.
8. Gambling and Lottery Winnings. Complete and submit PA Schedule T.
9. Total PA Taxable Income, 10. Other Deductions and 11. Adjusted PA Taxable Income
9. Total PA Taxable Income. Add only the positive income amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8. DO NOT ADD any losses reported on Lines 4, 5, or 6.
10. Other Deductions. Enter the appropriate code for the type of deduction. See the instructions for additional information.
11. Adjusted PA Taxable Income. Subtract Line 10 from Line 9.
12. PA Tax Liability, 24. TOTAL PAYMENTS and CREDITS, 25. USE TAX, 26. TAX DUE and 29. OVERPAYMENT
12. PA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307).
24. TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23.
26. TAX DUE. If the total of Line 12 and Line 25 is more than Line 24, enter the difference here.
29. OVERPAYMENT. If Line 24 is more than the total of Line 12, Line 25, and Line 27 enter the difference here.
The total of Lines 30 through 36 must equal Line 29.
If you do not have a use tax liability or used form PA-1 to report and pay use tax, you must enter zero on Line 25.[2]
SIGNATURE(S)
Sign Your Signature and, if filing jointly, Spouse's Signature, and enter the Date. For Preparer's PTIN, Preparer's Name and Telephone Number and Firm FEIN, see the instructions.
Please sign after printing.
More rules for Form PA-40
IMPORTANT: Fill in form must be downloaded onto your computer prior to completing.
Please do not call about your refund until twelve weeks after you file.
IMPORTANT: Do not staple your check or money order to your Form PA-40 V or your PA-40 form.[2]
Common questions about Form PA-40
Is there a deadline?
the due date for filing 2025 Pennsylvania tax returns will be on or before midnight, Wednesday, April 15, 2026.[2]
Where do I file it?
If you have an amount on Line 28, mail your return to PA DEPT OF REVENUE, PAYMENT ENCLOSED, 1 REVENUE PLACE, HARRISBURG PA 17129-0001. If you neither owe nor overpaid, you have zeros on Lines 28 and 29: mail your return to PA DEPT OF REVENUE, NO PAYMENT OR NO REFUND, 2 REVENUE PLACE, HARRISBURG PA 17129-0002. If you are a farmer, 2/3 of your gross income comes from farming, and you owe tax, mail your return to PA DEPT OF REVENUE, PAYMENT ENCLOSED, PO BOX 280604, HARRISBURG PA 17128-0604.[2]
Is there a penalty?
If you do not file your return by the due date, the department imposes late filing penalties and interest charges. If you do not pay the full amount of your tax due with your extension or your timely filed return, PA law imposes a 5 percent underpayment penalty.[2]
Sources
[1] Form PA-40 (2025), Pennsylvania Income Tax Return, PA Department of Revenue (the Official source link on this page).
[2] pa.gov, tax_rate. Accessed November 7, 2026.
