2025 Pennsylvania Form 40
Printable PA-40 Tax Forms and Instructions
What Is Pennsylvania Form PA-40?
Pennsylvania Form PA-40 is used by full-year residents, part-year residents, and nonresidents to file their state income tax return. The purpose of Form PA-40 is to calculate how much income tax you owe the state of Pennsylvania. Nonresident and part-year resident filers will enter their residency status on the first page of the form.
The state of Pennsylvania does not have an Easy Form (EZ) or Short Form.
Read the General Instructions
section of the PA-40 instructions book to help determine if you should file as a full-year resident, part-year resident, or nonresident for tax year 2025.
Who Must File Pennsylvania Form PA-40?
You must file a Pennsylvania tax return if your gross taxable income exceeds $33, even if no tax is due. You may be required to file a Pennsylvania income tax return even though you are not required to file a federal income tax return. You must also file if you incurred a loss from any transaction as an individual, sole proprietor, partner in a partnership, or Pennsylvania S corporation shareholder.
Read the Who Must File
section of the Pennsylvania form PA-40 instructions book to help determine if you should file a state income tax return for tax year 2025.
Printable Pennsylvania State Tax Forms
Printable Pennsylvania Form PA-40 Instructions
Click any of the Pennsylvania income tax forms and instructions links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
How To Check The Status Of My Pennsylvania Tax Return?
To check the status of your Pennsylvania income tax refund online, visit the Pennsylvania Department of Revenue website and use their Where's My Refund service. The Pennsylvania Department of Revenue says taxpayers can check their refund status online or by phone.
To check the status of your Pennsylvania income tax refund for 2025 you will need the following information:
- Social Security Number
- Amount of your refund
The requested information must match what was submitted on your 2025 Pennsylvania Form PA-40. You can also look up prior year refunds if you have the requested information available.
To contact the Pennsylvania Department of Revenue service center by phone or email, use the check your refund status link above. Alternatively, read or print the 2025 Pennsylvania Form PA-40 instructions to obtain the proper phone number and mailing address.
Frequently Asked Questions (FAQ)
Here are answers to common questions about printing, mailing, documenting, and filing Pennsylvania Form PA-40. These FAQ focus on practical details from the official form and instructions.
When is Form PA-40 due?
For tax year 2025, Form PA-40 is generally due April 15, 2026. If you need more time to file, review the extension rules in the Pennsylvania Form PA-40 instructions, but pay any tax due by the original deadline to avoid penalties and interest.
Should I use a pencil or pen on Form PA-40?
Use black ink if you print and complete Pennsylvania Form PA-40 by hand. The instructions say to use UPPER CASE letters, enter one letter or number in each box, and do not use red pen or pencil.
Do I need to mail all pages of the PA-40 tax form?
Mail the original Pennsylvania Form PA-40, not a photocopy of your PA-40 or a copy of an electronically filed return. Include all required Pennsylvania schedules, forms, supporting documents, and payment voucher if they apply to your return.
Do I include Forms W-2 and 1099 with my PA-40 tax form?
Include your actual W-2 forms or legible photocopies of your W-2 forms. Also include photocopies of Forms 1099-R, 1099-MISC, 1099-NEC, and other statements that show other compensation or Pennsylvania tax withheld. Do not include Forms 1099-DIV or 1099-INT unless they show Pennsylvania income tax withheld.
Do I include my federal return with Pennsylvania Form PA-40?
Do not include your federal return unless the Pennsylvania instructions require it. Part-year residents and nonresidents who file a paper PA-40 and claim Tax Forgiveness must include pages 1 and 2 of their federal income tax return with PA Schedule SP. Include federal schedules when the PA-40 instructions allow or require them to explain amounts entered on your Pennsylvania return.
Can I amend a Pennsylvania Form PA-40?
Yes. To amend a 2025 Pennsylvania Form PA-40, file a separate PA-40, fill in the Amended Return oval, write AMENDED RETURN at the top of the return, and include Schedule PA-40 X. If you underreported taxable income or claimed credits or deductions incorrectly, Pennsylvania says you must correct the error within 30 days.
How long should I keep my Pennsylvania tax records?
Keep a copy of your Pennsylvania return and the records used to prepare it. The Pennsylvania Form PA-40 instructions say to maintain books and records for at least four years after filing. Keep basis records indefinitely, or at least four years after the related asset is sold, exchanged, or disposed of.
Can a nonresident file Pennsylvania Form PA-40?
Yes. Nonresidents with Pennsylvania-source income use Form PA-40 and the applicable schedules. A nonresident must report taxable income earned, received, or realized from Pennsylvania sources.
What is Pennsylvania tax forgiveness?
Pennsylvania Tax Forgiveness is a credit for some eligible low-income taxpayers. To claim it, complete and submit PA Schedule SP with Form PA-40. A signed Pennsylvania return must still be filed so the Department of Revenue can verify eligibility.
Last updated: July 15, 2026
References:
- Pennsylvania Department of Revenue. State of Pennsylvania, Pennsylvania Department of Revenue. Retrieved July 15, 2026.
- Individual Income Tax Forms. State of Pennsylvania, Pennsylvania Department of Revenue. Retrieved July 15, 2026.
- 2025 Pennsylvania Personal Income Tax Return Instructions PA-40 IN. State of Pennsylvania, Pennsylvania Department of Revenue. Retrieved July 15, 2026.
- 2025 Pennsylvania Income Tax Return PA-40. State of Pennsylvania, Pennsylvania Department of Revenue. Retrieved July 15, 2026.
- Track Status of Pennsylvania Income Tax Refund. State of Pennsylvania, Pennsylvania Department of Revenue. Retrieved July 15, 2026.