Pennsylvania Form PA-40 — Individual Income Tax Return (2026)
Last reviewed: 2025-11-09
Use the Pennsylvania Tax Form Calculator Pennsylvania Form PA-40 – Individual Income Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Pennsylvania state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.
Form PA-40 is Pennsylvania’s annual Personal Income Tax (PIT) return. Pennsylvania taxes eight classes of income separately at a flat rate of 3.07%. This calculator mirrors the official PA-40 lines to total your taxable income, compute tax, apply payments and credits, and determine tax due or refund. Use the linked schedules for detailed categories like interest, dividends, business income, gains, rents, and unreimbursed employee expenses.
Enter whole dollars. Attach or complete supporting schedules when thresholds require them. Keep W-2/1099s, RK-1/K-1s, and acknowledgement of any PA resident or nonresident credits claimed.
How to use this PA-40 calculator
- Report each income class on Lines 1–8. For compensation, subtract unreimbursed employee expenses from Schedule UE on Line 1b.
- Add only positive amounts to Line 9 to get total PA taxable income; apply other deductions on Line 10 to reach Line 11.
- Tax is Line 11 × 3.07% on Line 12. Enter withholding, estimates, extension, and nonresident withholding on Lines 13–17. Credits (Schedule SP, resident/other credits) go on Lines 21–23.
- Compare tax plus use tax to payments and credits to get tax due (Line 26/28) or overpayment (Line 29). Allocate any refund to next year credit or approved donations (Lines 30–36).
If you have interest or dividends, complete Schedule A and Schedule B as applicable. For business income, gains, rents, or royalties, see Schedule C, Schedule D, and Schedule E.
| IDENTIFICATION / FILING STATUS (summary) | ||
| FS | Filing Status | |
| INCOME | ||
| 1a | Gross Compensation | |
| 1b | Unreimbursed Employee Business Expenses (Schedule UE) | |
| 1c | Net Compensation (Line 1a − Line 1b) | |
| 2 | Interest Income (Schedule A) | |
| 3 | Dividend & Capital Gains Distributions (Schedule B) | |
| 4 | Net Income or Loss from Business, Profession, or Farm (Schedule C) | |
| 5 | Net Gain or Loss from Sale/Exchange/Disposition of Property (Schedule D) | |
| 6 | Net Income or Loss from Rents, Royalties, Patents, or Copyrights (Schedule E) | |
| 7 | Estate or Trust Income (Schedule J) | |
| 8 | Gambling and Lottery Winnings (Schedule T) | |
| 9 | Total PA Taxable Income (add only positive amounts from Lines 1c, 2–8) | |
| 10 | Other Deductions (enter code in box) | |
| 11 | Adjusted PA Taxable Income (Line 9 − Line 10) | |
| TAX / PAYMENTS / CREDITS | ||
| 12 | PA Tax Liability (Line 11 × 3.07%) | |
| 13 | Total PA Tax Withheld | |
| 14 | Credit from your prior-year PA return | |
| 15 | 2026 Estimated Installment Payments | |
| 16 | 2026 Extension Payment | |
| 17 | Nonresident Tax Withheld (PA Schedule(s) NRK-1) | |
| 18 | Total Estimated Payments and Credits (Lines 14+15+16+17) | |
| 19a | Filing Status for Tax Forgiveness (Schedule SP) | |
| 19b | Dependents count (Schedule SP Section II, Line 2) | |
| 20 | Total Eligibility Income (Schedule SP Section III, Line 11) | |
| 21 | Tax Forgiveness Credit (Schedule SP Section IV, Line 16) | |
| 22 | Resident Credit (Schedule(s) G-L and/or RK-1) | |
| 23 | Total Other Credits (Schedule OC and/or Schedule DC) | |
| 24 | TOTAL PAYMENTS and CREDITS (Lines 13+18+21+22+23) | |
| 25 | USE TAX (internet/mail-order/out-of-state purchases) | |
| 26 | TAX DUE if (Line 12+Line 25) > Line 24, enter difference | |
| 27 | Penalties and Interest (include REV-1630/1630A if applicable) | |
| 28 | TOTAL PAYMENT DUE (Line 26 + Line 27) | |
| 29 | OVERPAYMENT if Line 24 > (Line 12+Line 25+Line 27), enter difference | |
| REFUND / CREDIT / DONATIONS (The total of Lines 30–36 must equal Line 29) | ||
| 30 | Refund – amount of Line 29 you want as a check | |
| 31 | Credit – amount of Line 29 you want as a credit to next year estimated account | |
| 32 | Refund donation (enter organization code and amount) | |
| 33 | Refund donation (enter organization code and amount) | |
| 34 | Refund donation (enter organization code and amount) | |
| 35 | Refund donation (enter organization code and amount) | |
| 36 | Refund donation (enter organization code and amount) | |
Examples
W-2 only: A single filer reports $62,000 wages (Line 1a) and no UE expenses. Taxable income is $62,000 (Line 11). Tax is $62,000 × 3.07% = $1,903 (Line 12). With $2,050 PA withholding (Line 13), Line 24 exceeds Line 12, yielding a refund on Line 29.
Mixed income: A joint return shows compensation after UE, $900 interest, $1,400 dividends, $3,200 rental income, and a $1,000 net capital loss (loss not added to Line 9). Tax forgiveness from Schedule SP reduces tax owed; quarterly estimates on Line 15 cover the balance.
Tips
- Use PA-40 ES to avoid underpayment when withholding is low.
- If you filed in another state on the same income, review PA resident credit rules before claiming amounts on Line 22.
- Refund allocation on Lines 30–36 must equal Line 29.
Last reviewed: 2025-11-09: If you believe this form requires an update, please contact us.
Related Pennsylvania tools
- Schedule UE – Unreimbursed Employee Expenses
- Schedule A – Interest · Schedule B – Dividends
- Schedule C – Business/Profession · Schedule D – Gains · Schedule E – Rents/Royalties
- Schedule SP – Tax Forgiveness Credit
- PA-40 W-2S – Wage Statement Summary · PA-40 X – Amended Return
Official forms and instructions are available from the Pennsylvania Department of Revenue. For paying a balance or estimates online, search the state’s payment portal.
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Frequently Asked Questions
What is Form PA-40?
Form PA-40 is the Pennsylvania Individual Income Tax Return used by residents, part-year residents, and nonresidents to report taxable income and claim credits or deductions.
Can I amend to claim a refund?
Yes, if withholding or estimated payments exceeded revised liability.
Does PA tax long-term capital gains?
Yes—PA taxes “net gains from the sale, exchange, or disposition of property.” This wage page doesn’t include capital gains; model them with Schedule D.
What rate does Pennsylvania use?
Pennsylvania has a flat personal income tax rate of 3.07 % for all taxable income.
Where do I enter the exclusion amount?
You do not enter it separately; if fully excluded, you simply omit the gain from your PA-40. Partial exclusions must be shown on Schedule 19.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.