Pennsylvania Form REV-419 – Employee’s Nonwithholding Application Certificate (2026)

Last reviewed: 2025-11-11

Use the Pennsylvania Tax Form Calculator Pennsylvania Form REV-419 – Employee’s Nonwithholding Application Certificate 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 REV-419 allows employees to claim exemption from Pennsylvania personal income tax withholding under specific conditions. It ensures that no PA tax is withheld from wages when the employee expects to have no state tax liability during the year. Common reasons include qualifying for Tax Forgiveness, being a resident of a reciprocal state, or being a military service member covered by the Servicemembers Civil Relief Act (SCRA).

Employees must provide a completed copy to their employer each year or when their circumstances change. Employers should retain this form for their records; it is not sent to the Department of Revenue unless requested.

When to Use Form REV-419

Tax Forgiveness: If you qualified for or expect to qualify for Pennsylvania’s Tax Forgiveness Credit (Schedule SP) because your income falls below the eligible threshold.
Reciprocal States: If you are a resident of Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia and earn wages in Pennsylvania. Provide proof of residence and select the appropriate reciprocal state on the form.
Military Residency: If you are an active-duty military member stationed in Pennsylvania but maintain legal residence in another state.

Employees must sign and date the form certifying the reason for exemption. Falsifying the certificate may result in penalties.

Pennsylvania Form REV-419 — Employee’s Nonwithholding Application Certificate (2026)
SECTION I — Employee Information
Employee Name
Social Security Number
Street Address		,
Telephone
Tax Year
SECTION II — Exemption Information (Check one)
a) I qualified for full Tax Forgiveness last year or expect to qualify this year & expect no PA tax liability.
b) I am a resident of the reciprocal state of and claim exemption from PA withholding.
c) I am a legal resident of the state of and am exempt under the Servicemembers Civil Relief Act (SCRA).
SECTION III — Certification
Under penalties of perjury, I certify that I did not incur any Pennsylvania personal income tax liability for the preceding tax year and/or I do not expect to incur any liability during the current tax year based on the reason(s) indicated above.
Employee Signature
Date
Employer Name
Employer FEIN
Employer Address
Employer Telephone
Employee’s Quarterly Compensation

Examples and Scenarios

Example 1 – Reciprocal State Resident: Chris lives in New Jersey but commutes to work in Philadelphia. Since New Jersey and Pennsylvania have a reciprocity agreement, Chris completes REV-419 selecting “NJ – New Jersey” under Section II (b) and no PA withholding applies.

Example 2 – Tax Forgiveness Eligibility: Jamie, a single filer with two dependents, expects annual income below the full forgiveness threshold. Jamie files REV-419 selecting reason (a), preventing PA withholding for the year.

Example 3 – Military Exemption: Sgt. Lee is a legal resident of Texas but stationed at a base in Pennsylvania. Under the SCRA, Lee completes REV-419 selecting reason (c), exempting military pay from PA withholding.

Last reviewed: 2025-11-11: If you believe this form requires an update, please contact us.

Further Guidance and Related Resources

Employees should update Form REV-419 annually or when residency or income changes. Employers must honor the exemption only if the form is complete and valid, ensuring compliance with PA withholding regulations and reciprocity agreements.

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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.