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2012

Use tax – the counterpart of the 6 percent state sales tax (plus local tax, in Allegheny County and Philadelphia) that applies to taxable purchases and services where sales tax was not charged and collected by the seller – may be remitted to the department using Line 25 of the PA-40, Pennsylvania personal income tax return. Use tax cannot be reported/remitted using TeleFile. Visit www.revenue.state.pa.us/usetax for more information on use tax reporting responsibilities and options.

Use Tax Line on PA-40 Personal Income Tax Return

Fast File is filing your state personal income tax return electronically using one of the three methods offered by the Pennsylvania Department of Revenue. TeleFile and padirectfile are available free of charge.

What is Fast File?

SEE PAGE 6 TO DETERMINE WHICH ELECTRONIC FILING METHOD IS BEST FOR YOU
HARRISBURG PA 17129-0002 www.revenue.state.pa.us

Taxpayers can file simple tax returns over the telephone with TeleFile. If you filed a PA tax return last year, your Social Security number and ZIP code are all you need to file. The instructions begin on Page 8. Complete the TeleFile Worksheet and dial, toll-free, 1-888-4PAFILE (472-3453). It’s free and available 24 hours a day.

TeleFile

padirectfile

Most taxpayers can use padirectfile to file their returns over the Internet.
To file using padirectfile, you will need your Social Security number and one of the following: last year’s tax liability or PA Driver’s License/Identification Card number. Visit the Revenue e-Services Center at www.revenue.state.pa.us to file. See Pages 13 and 14 for more information.

PRSRT STD U.S. POSTAGE PAID COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE

Fed/State e-file

Taxpayers can file federal and state income tax returns together or separately with Fed/State e-file. It is available through tax preparers or computer software. See Page 14 for more information.

2012 Pennsylvania Fast File Booklet
INSIDE:
Amending Personal Income Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 Choosing The Best Electronic Option For You . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 District Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 Dividends and Capital Gains Distributions from Mutual Funds Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 Fed/State e-file, General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 Interest Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 Payment Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 padirectfile, General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 Retirement, Pensions, Deferred Compensation and Military Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 School Districts and Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 and 20 SP Worksheet, Claiming Tax Forgiveness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 SP Worksheet, Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 Taxpayer Services and Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 TeleFile Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 UE Worksheet, Claiming Unreimbursed Employee Business Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 UE Worksheet, Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 You received this booklet because you filed a 2011 PA tax return that meets the requirements for using TeleFile. WHY SHOULD I FILE ELECTRONICALLY? All of the electronic filing options are: SAFE: Regardless of the option you choose, the department protects your information with the latest security safeguards. EASY: The systems perform the math calculations for you. FAST: The department processes electronic refunds in half the time of paper returns. DIRECT DEPOSIT: You can have your refund deposited directly into your checking or savings account. Direct deposit is not available with a paper PA tax return. CONFIRMATION: Upon filing with padirectfile or TeleFile, the department immediately gives you a confirmation number as proof that you filed. When filing Fed/State e-file, the department sends an acknowledgement directly to you, your tax professional, or Electronic Return Originator. FILE NOW, PAY LATER: If you owe tax, you can have your tax payment deducted electronically from your checking or savings account. This option allows you to determine the date you want to pay your tax. You can pay when you file or you can delay your payment until the April 15, 2013, due date. NOTHING TO MAIL: Most taxpayers will only have to mail their Payment Voucher (Form PA-V) and check. Those paying electronically or with a credit/debit card usually do not have to mail anything to the department. REMEMBER: When you use one of the electronic filing options, do not send a paper copy of your tax return, Forms W-2 or schedules. Keep a copy of your return or worksheet for your records.

2

PA Fast File

For forms & additional information, visit the department’s website at www.revenue.state.pa.us

. Box 16 $ $ $ $ $ $ $ . . . . . . Donation to the Juvenile (Type 1) Diabetes Cure Research Fund . . . . . . . Routing Number _________________________________________________________ 18. . . . PART 4. . . . . . . . . . . . . . . (b) PA compensation from Form W-2. and year in this format: MMDDYYYY. . Are you eligible for Tax Forgiveness? If you did not receive Tax Forgiveness last year. . . . . . . . . . . . . . Account Number _________________________________________________________ See page 11 for an example of a check with routing and account numbers. . . PA-Taxable Income . . Call 1-888-4PAFILE (1-888-472-3453). . . . . . or file a PA-40 form to claim Tax Forgiveness. . . . . PART 7. 19. . $ 15. . . . Your TeleFile Tax Return. . . . . . . . If you do not want to use the electronic refund/payment option. . . . . . . . .S. . . For a direct deposit of your refund. . . . . 7. . . . . . If filing as Unmarried or Married. . . $ If you want to donate all or a portion of your refund. $ . . . . . . . . 6. . . . . banks only. . . as 02012013. otherwise. 4. . . . . . Direct Deposit or Electronic Funds Withdrawal (U. . . . . . . Tax Due or Overpayment 8. .00 . . . . 16. . . . . . If you do not have income for these lines. If you have a question about your PA TeleFile Tax Return. . . Spouse’s Social Security number If more than 7.00 . . . . Keep it for your records. . .00 . . . . . . . answer YES. . . . . . . . . $ 13. . . . . . 5. .00 . . . . 10. . . . . . . . . . . . 8. $ 14. . $ 12. . 10. . . 6. . .00 . . . . . .00 PART 5. . . . . . . . . .00 . .00 .00 . . . . . . . Unreimbursed Employee Business Expenses . . . . . . . read Part 6. . . . . . . 6. . . . . . . . . . . . . . . . 5. . . and enter this information. . . . . $ PART 6.00 . . . . 1. . . . . . . . . . . . . . When TeleFile asks if you want direct deposit or electronic funds withdrawal. . . . .00 . . . . . Casey Memorial Organ and Tissue Donation Awareness Trust Fund . . . . . .00 PART 3. . . . . Column A. . . . . . . . . . 4. .00 . The total of Lines 10 through 15 must equal Line 9. Donation to the PA Breast Cancer Coalition’s Refunds for Breast and Cervical Cancer Research Fund . . . . . . . you will need your confirmation number. . . Tax Forgiveness . . . . . . . . . . . . . . . . . . .00 . $ . . . . 1. . . .00 b. 4. . . . . . . . .00 . .50. . . . . . . . . . . . Number of Form(s) W-2 Information from each Form W-2. . . . . After you sign your PA TeleFile Tax Return. . . . . .00 . . . . . . TeleFile will tell you the amounts to enter below. . Enter that number and the date you received it below. . . . . . Follow the instructions on Page 8 and select a Payment Option. . . . . . . . . . Amounts you must enter. . . .00 . . See the instructions beginning on Page 11 for additional information. . . . . 2013. .00 . listen carefully to the instructions for Lines 10 through 14. . . Enter your PA-Taxable Dividend Income. . . . . . . 12. . . . .00 . . $ $ $ $ $ $ $ . . This/These is/are your lawful signature(s) that the Department of Revenue will retain for future verification. 11. . . . . See the instructions . . . . . . MARRIED UNMARRIED d. . . . . . . . . . . . . . . . . . . 15. . . . . If you owe $1 or less. . . . . . 2013. . . . . . . . School District Code ZIP Code PART 1. . . . . I (we) want my (our) refund or tax due directly deposited or withdrawn from: Checking Account o Savings Account o 17. . . Tax Due – you must pay by April 15. . . . do not send a payment. Total PA Tax Withheld . . . . . .00 . Gross Compensation.00 You are now ready to TeleFile. . . . . .00 c. 14. . you cannot use TeleFile. 18. . and 19 if you overpaid and want the department to deposit your refund directly into your checking or savings account. . . . . Donation to the Wild Resource Conservation Fund . . . . . . . . . . . 2. . . . . 2. . . . .00 . . . 17. . . Instructions begin on Page 8. . . . Your PA TeleFile Confirmation Number _________________________________________________________ Date _________________________________________________________ PA Fast File 3 . . . . . . . . . . . . . You must enter these amounts.00 . . . . . . . $ If using Electronic Funds Withdrawal. . .00 (d) Employee expenses from PA TeleFile UE Worksheet $ $ $ $ $ $ $ . . . . . . read Part 6. . . . . . . . Enter the month. Filing Separately. . . . . enter zero. . . . . . . . . . Overpayment . . . . . . . . Wage and Tax Statement Enter amounts in whole dollars. . EXAMPLE: Enter Feb. . . Identification Information Your Social Security number PART 2. . Donation to the Governor Robert P. . . . . Enter your PA-Taxable Interest Income. . Requested Payment Date: ____________________________________________________ Enter the date when the department can withdraw your payment electronically. . . enter the amount from Line 11. . . . . . . . . . . . . . . . . . Signature(s) and TeleFile Confirmation Number After you (and your spouse if filing jointly) listen to the taxpayer’s oath. . . 9.2012 Pennsylvania TeleFile Worksheet 1-888-4PAFILE (1-888-472-3453) Please complete all of the PA TeleFile Worksheets you need before continuing. . . . . . . 7. . . Tax Liability. . . If your filing status is Married. (a) Employer Identification number from Form W-2. . . . . . . . . . . . . day. . .00 . Round by eliminating any amount less than $0. . . 2. . . . . . . . . .00 . . . . . . . . 5. . . . Donation to the Military Family Relief Assistance Program . . . . . When instructed by TeleFile: a. . . . . . . . . . . . . Refund Check. 9. . . . . 13. .00 . . . . . . . . . . . . . . . . . . . . . . you will receive a refund of the full amount on Line 9. 3. . . $ . . . . . . DO NOT mail your TeleFile Worksheet to the department. . . . . . . . . 7. . . . . . Do not use the numbers from your check if you want the deposit or withdrawal from your savings account. . . . . . . See instructions) Complete Lines 16. See the instructions on Pages 10 and 11. . . . . . . . . . . . . . . . . . . . . . .00 . . . . .00 . . . Filing Jointly. . . . .00 $ $ $ $ $ $ $ (c) PA income tax withheld from Form W-2. . Box B 1. . . .00 . . . . . See the instructions . . . . . . . . . . . . . . . . . Enter your Total Nontaxable Income from your PA TeleFile SP Worksheet. . . . . . . enter the amount from Line 10. TeleFile will skip Lines c and d.00 . . . . . . . . you must individually sign your PA TeleFile Tax Return by (each) entering your Social Security number(s). . . . . . .00 . . . and increasing any amount that is $0. . . . .00 . . . .00 . . . or if you owe tax and want the department to electronically withdraw the tax you owe from your checking or savings account. . . . $ 11. File using another electronic option. 3. . . . . . . . . Filing Separately. . Net Compensation . . .00 .00 . . . . If Married. . . . . If you believe that you qualify for Tax Forgiveness but TeleFile does not ask for your information. . . . Box 17 . . . . . . . . . . TeleFile will give you a nine-digit confirmation number. . . . . . . . enter your filing status for Tax Forgiveness. . . . . . . . . answer NO. . . hang up before completing your TeleFile return. . . . . . . 3. 1. . .50 or more to the next highest dollar.

00 . $ 4.00 10. $ Total Unreimbursed Employee Business Expenses. Your filing status is Single. visit the department’s website at www.00 . $ 4. $ 8. $ . 1.00 .2012 PA TeleFile SP Worksheet FILL IN THIS WORKSHEET BEFORE YOU TELEFILE.00 .us .00 .00 .00 Column B Taxpayer Column C Spouse Single/Married. awards. $ 7. You must complete a UE Worksheet for each job for which you incurred PA-allowable expenses and received a 2012 Form W-2. Enter these expenses when you report your Form W-2 income in Part 2d of your TeleFile Worksheet. 1. $ . 3. Social Security number shown first on your 2012 Pennsylvania TeleFile Worksheet NOTE: If you qualified for Tax Forgiveness last year but the TeleFile system does not ask you for this information. $ 5. $ 8.00 Total nontaxable income – Total each column 10. and keep it for your records. (c) You received this credit in 2011.00 . IMPORTANT: You may not claim Tax Forgiveness using TeleFile if: (a) You did not receive this credit on your 2011 PA tax return. $ 6.00 . $ . $ 3.00 . Filing Separately. $ Small Tools and Supplies. $ 8. Add Lines 1. Filing Jointly. Describe the expenses and amounts you are claiming.00 . If you need more space. $ 7. MARRIED. and both you and your spouse have Unreimbursed Employee Business Expenses. or make your own worksheets in this format.00 . or (d) You are a student claimed as a dependent on your parents’ 2012 federal income tax return.pa.00 .00 .00 10. If Married. Married. dividends. $ 2. Filing Separately The Eligibility Income Tables are on Page 12.00 .00 . 2. (b) You received this credit in 2011. AND KEEP IT FOR YOUR RECORDS. but changed your marital status in 2012. 2 and 3.00 . $ 9. even if they qualify for this credit. 3.00 Nontaxable interest. Filing Separately ‹ 11.00 . Needed for your employment and not provided by your employer. Filing Separately – Spouse’s taxable income 2. $ 6.00 .00 . 4. $ Work Clothes and Uniforms.00 . Needed for your employment and not suitable for everyday use. you must each fill out your own worksheet. 2012 PA TeleFile UE Worksheet Unreimbursed Employee Business Expenses Fill in this worksheet before you TeleFile. Fed/State e-file or file a paper PA-40 form. $ 9.00 . $ ‹ . List the union name(s) and amount(s) paid. $ Single or Married. you may make copies of this worksheet. $ Add the amounts on Line 10 and enter the total on Line 11 and Enter the total from Line 10 in Part 3d of your in Part 3d of your TeleFile Worksheet.state. $ 3. you must use padirectfile. Union Dues. $ . The TeleFile system will use Eligibility Income Table 2 (Page 12). Filing Jointly Column A 1. TeleFile Worksheet. Filing Jointly Married.00 Social Security number Employer’s Federal EIN Employer’s telephone number ( ) 4 PA Fast File For forms & additional information. $ 6. but you have a dependent child in 2012. $ .00 .00 .revenue. The TeleFile system will use Eligibility Income Table 1 (Page 12).00 . Your filing status is Married. 4. $ 7.00 . or Married. If you believe you qualify for Tax Forgiveness. Name of taxpayer claiming these expenses Employer’s name and address Describe the job in which you incurred these expenses: Direct Unreimbursed Employee Business Expenses. $ 4. and prizes Nontaxable military income – Do not include combat pay Gain excluded from the sale of a residence Nontaxable educational assistance Cash received from outside your home – See instructions 2. even when filing separately.00 . $ 9. $ 5. Filing Jointly.00 . 2. you may not use TeleFile. and gains Alimony Insurance proceeds and inheritances Gifts. REMEMBER: You must always report your total Joint Income. UNMARRIED. $ 5. If Married. $ 3.

If you do not have Internet access. Non-English-speaking taxpayers can receive assistance from the department through an interpretation service.us Pennsylvania income tax forms. Visit the department’s website. Recorded Tele-Tax Service on federal tax topics or tax refund information is available by calling: 1-800-829-4477. pay tax due by electronic funds withdrawal for PA personal income taxes. you can submit your question to a customer service representative.m. You can only access the PA PIT Guide at the department’s website.revenue.m. update your address. visit a Revenue district office or use one of the following services: For forms & additional information.us Internet: www. Harrisburg–area residents may call 717-425-2533. make payments. request an extension of time to file.state.revenue. Written Requests: PA DEPARTMENT OF REVENUE TAX FORMS SERVICE UNIT 711 GIBSON BLVD HARRISBURG PA 17104-3218 OTHER SERVICES Services for Taxpayers with Special Hearing and/or Speaking Needs: 1-800-447-3020 (TTY only) Free Income Tax Preparation Assistance PA Personal Income Tax Guide (PA PIT Guide) • • TELEPHONE SERVICES Taxpayer Service and Information Center You can receive free assistance in preparing uncomplicated. calculate penalty and interest. or call the Internal Revenue Service’s toll-free number (1-800-829-1040) for the location of assistance sites. Taxpayers with modest incomes and older residents are urged to take advantage of these services. visit the department’s website at www. Language Services • • • Call 717-787-8201 for PA personal income tax help during normal business hours. contact the department’s nearest district office.gov Automated 24-hour Forms Ordering Message Service: 1-800-362-2050.pa.us PA Fast File 5 . • This is the location for all the department’s electronic filing services. visit your local public library. brochures. Federal tax forms and publications are available by calling: 1-800-829-FORM (3676). Call to order forms or check the status of a personal income tax account. 7:30 a.pa. Use the Find an Answer feature to search the database of commonly asked questions. You can open specific chapters of the PA PIT Guide and use the search features of Adobe Acrobat Reader™ to find additional information on PA personal income tax rules.revenue. E-mail Requests for Forms: ra-forms@pa.pa. non-business federal. to 5 p. check the status of your return and refund. electronic filing options. Federal Tax Assistance • • • FORMS ORDERING SERVICES To obtain forms not available in this booklet.state.us • If you have Internet access. you can find answers to commonly asked questions by using the department’s Online Customer Service Center.state.TAXPAYER SERVICES AND ASSISTANCE ONLINE SERVICES Revenue e-Services Center at www. El Departamento de lmpuestos puede ayudar los contribuyentes que no hablan inglés por medio de un servicio de traducción durante el periodo de pago de impuestos. • This line serves taxpayers without touch-tone telephone service. schedules. The department’s PA PIT Guide has information that explains Pennsylvania’s income tax and its differences from federal rules. and other information are available on the department’s website. including estimated payments.pa. corporation tax account or property tax/rent rebate. Federal tax account or technical information and problem solving are available by calling: 1-800-829-1040. Through this website you can: file returns using padirectfile. state. Online Customer Service Center at www. The department offers a link for free download of the Adobe Acrobat Reader™. and local income tax returns through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. and find a link to pay by credit/debit card.revenue. Español 1-888-PATAXES Touch-tone service is required for this automated 24-hour toll-free line.state. If you do not find your answer in this area.

S. If using padirectfile or Fed/State e-file to file your return.revenue. Pennsylvania law prohibits the commonwealth from disclosing information that individuals provide on income tax returns. small tools and supplies and/or work clothes and uniforms only.IMPORTANT Tax Rate The tax rate for 2012 is 3. The department uses the SSN to identify individual taxpayers and verify their incomes.Up to four PA Schedule C-EZ .Up to four PA Schedule B .Only one 2012 PA Estimated Installment Payments Fed/State e-file You can file electronically through the Fed/State e-file system with all schedules.500 or less. (42 U. To contact the Taxpayers’ Rights Advocate: NOTE: If you qualified for Tax Forgiveness for 2011 with a dependent child but you do not need to claim a dependent child for 2012 to qualify. Your Form(s) W-2 shows the PA income tax that your employer withheld and it does not exceed the tax rate (3.gov Call: 717-772-9347 Write: PA DEPARTMENT OF REVENUE TAXPAYERS RIGHTS ADVOCATE LOBBY STRAWBERRY SQUARE PO BOX 280101 HARRISBURG PA 17128-0101 • • • PA Schedule W-2S Part A – Up to 20 W-2 entries PA Schedule W-2S Part B – Up to 12 entries PA Schedule UE – Up to four 6 PA Fast File For forms & additional information. It is the Advocate’s responsibility to ensure that the department provides equitable treatment with dignity and respect. The name and address information on the Payment Voucher (Form PA-V) in your booklet is correct. visit the department’s website at www.pa. plus the following: • • • Send e-mail to: pataxadvocate@pa. including capital gains distributions from mutual funds is $2.pa. You have income or losses from other classes of income other than compensation.pa. See the information on Page 14. You are claiming employee business expenses for union dues. you can use TeleFile. You are using the same filing status that you used on your 2011 PA tax return. The department also uses the SSN to administer a number of tax offset and child/spouse support programs required by federal and Pennsylvania laws. You cannot use TeleFile if: • • • • You were a part-year resident for 2012 or nonresident for all of 2012. You can report the items included on TeleFile. The commonwealth may also use the SSN in exchange-of-tax-information agreements with governmental authorities. visit the department's website at www.0307). PRIVACY NOTIFICATION By law.revenue.07 percent). Your total PA-taxable dividend income.us . You have no more than seven Forms W-2. interest and dividends.state. For more information concerning taxpayers’ rights. • • • • • • • • • • • • • PA Schedule A . Your total PA-taxable interest income is $2. visit the department’s website at www. All of your 2012 PA compensation is from an employer reported on a Form W-2. 61 Pa. §405(c)(2)(C)(i). Code §117. You were a PA resident for all of 2012.revenue. All of your interest and dividend income is on Form(s) 1099 or a similar substitute.state. including the SSN(s).07 percent (0. CHOOSING THE BEST ELECTRONIC OPTION FOR YOU TeleFile You can file over the telephone using TeleFile if: • • • • • • • • • • • • You have access to touch-tone telephone service.C. The electronic systems will use this rate to calculate your tax liability.Only one PA Schedule 40X .Up to two PA Schedule C . you and your spouse will be present to file and sign your return by telephone.us and read the instructions for the PA40 form or the PA PIT Guide. PA/Federal Differences Pennsylvania does not follow federal tax law. You made estimated tax payments.16) the Pennsylvania Department of Revenue has the authority to use the Social Security number (SSN) to administer the PA personal income tax and other Commonwealth of Pennsylvania tax laws.Up to five PA Schedule D – Up to five PA Schedule SP – Only one PA Schedule E – Up to two Statement Schedule – Up to four PA Schedule J – Up to five PA Schedule T – Only one PA Schedule O .state. You have a tax credit other than tax forgiveness padirectfile Most taxpayers can use padirectfile. except for official purposes. OFFICE OF TAXPAYERS’ RIGHTS ADVOCATE The Pennsylvania Department of Revenue has a Taxpayers’ Rights Advocate that assists taxpayers with PA personal income tax and PA inheritance tax problems and concerns that have not been resolved through normal administrative procedures.500 or less. or request the department’s Taxpayers’ Rights Advocate brochure (REV-527) from one of the Forms Ordering Services on Page 5.us. If filing jointly.

• • Pay by credit card over the telephone by calling. 3. Therefore.S. Do not send cash to the department. Follow these procedures when applying for an extension of time to file: 1. 2012. if any. 1099-DIV.state. if you live on a modest income. If any of your military pay includes duty ordered pursuant to 35 PA. 1099-INT. keep it for future reference.us PA Fast File 7 . it does not permit gains and losses between taxpayer and spouse to offset one another within the same class of income. 2012.us. School District Code You will be asked to verify the name of the school district in which you lived on Dec. CH. An extension of time for filing will not extend the time for paying the tax.pa. The department does not pay refunds of less than $1. 31. partner in a partnership or PA S corporation shareholder. For forms & additional information. sometimes the department requires supporting information as explained in the instructions. April 15.revenue. 31. and/or • You incurred a loss from any transaction as an individual. you may use one of the other electronic filing methods. enter 99999. If you do not have an extension for filing your federal income tax return. If you receive a federal confirmation number for your extension. administrator. NOTE: PA PIT law does not permit losses from one class of income to be offset against the income of another class. with or without a payment.GENERAL FILING INSTRUCTIONS Who Must File a PA Tax Return? If you are a PA resident.pa. you must: • Pay by credit card. or Pay by check with a timely Application for Extension of Time to File (Form REV-276).revenue. If submitting a Form REV-276. The executor. What is the deadline for filing? Your tax return and payment.us. send it to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280504 HARRISBURG PA 17128-0504 Minors.state. 1-800-2PAYTAX (1-800-272-9829). debit card or electronic funds withdrawal through the Revenue e-Services Center at www. patents. nonresident or a part-year PA resident.state. even if no tax is due with your PA return. However. profession. You can fax your information to 717-772-4193 or mail to: PA DEPARTMENT OF REVENUE ELECTRONIC FILING SECTION PO BOX 280507 HARRISBURG PA 17128-0507 IMPORTANT: The Department of Revenue has the legal authority to require photocopies or original Form(s) W-2.S. Extension of Time to File The department will grant up to a six-month extension of time for filing a PA income tax return. 76 (relating to the Emergency Management Assistance Compact). is due by Monday. 31. the five-digit codes are listed on Pages 19 and 20. If you have an extension for filing your federal income tax return and you do not owe PA income tax. you may qualify for the Tax Forgiveness credit. Supporting Schedules and Information Most electronic filers do not need to mail anything to the department. or farm Net gain (loss) from the sale or exchange of property Net income from rents. if your return shows you owe $1. Compensation 2. 4. 5. NOTE: If paying by credit or debit card or electronic funds withdrawal. 2013. sole proprietor. Credit card transactions are charged a 2. Interest income Dividends. federal active duty from training outside Pennsylvania or active duty serving outside Pennsylvania. If the department requests supporting documents. However. you must request an extension on Form REV-276. and file it in sufficient time for the department to consider and act upon it prior to the return due date. If you do not know the name of the school district where you resided on Dec. You do not have to submit a form (Form REV-276 or Federal Form 4868) before the due date. If you need to change your school district. Decedents. PA law does not exempt a minor from the above requirements to file a PA tax return even if claimed as a dependent on a federal return. be sure your Social Security number is on the requested documents.revenue. Unless you are outside the U. 2012. 3. Furthermore. and debit card transaction fees start at $3. you cannot use TeleFile. you must file a 2012 PA tax return if: • You received total PA gross taxable income in excess of $33 during 2012. the department will grant you the same extension for filing your PA income tax return. visit the department’s website at www.49 percent convenience fee ($1 minimum charge). you do not need to mail a Form REV-276. A parent must file a return on behalf of the minor child in such circumstances. or other person responsible for the affairs of a decedent must file a PA tax return if the decedent met the above requirements. 8.Members of the Armed Forces If you are a PA resident on active duty serving in Pennsylvania. your military pay is taxable as PA compensation and you may use TeleFile or padirectfile to file your return. including capital gains distributions from mutual funds Net profit (loss) from the operation of a business. you can obtain this information from the Online Customer Service Center at www. If you owe income tax on your PA tax return. See Page 11. What Income is Taxable? Pennsylvania imposes a flat rate tax on eight separate classes of income: 1.C. royalties. 6. tollfree. However. the department will not grant an extension for more than six months. you do not need to send a payment. See Pages 15 and 16 for additional information.. 2.pa. and copyrights Income from estates and trusts Gambling and lottery winnings Payments and Refunds The department does not require payments of $1 or less.95. Military Pay . and other evidence for the amounts you report using TeleFile. unless you apply for an extension of time to file. NOTE: If you were not a PA resident on Dec. 7.

The confirmation number is the department's receipt for your PA tax return. Use the correct label from the envelope provided.state. and debit card transaction fees start at $3. Identification Information When the TeleFile system prompts you.revenue. You can use your American Express. Complete the TeleFile Worksheet. You may also use a MasterCard or Visa debit card to make payments online. Write down the confirmation number the system gives you in the space provided on your TeleFile Worksheet. and follow the instructions. Payment Voucher (Form PA-V) If you decide not to use electronic funds withdrawal or a credit/debit card. Telephone. Credit card transactions are charged a 2. please make any necessary changes to your name directly on the form.95. if your check becomes separated from your Form PA-V. If you need to change your school district. mail only your Form PA-V and payment.pa. You elect electronic funds withdrawal and decide to pay on the due date. (2) the last four digits of your SSN and (3) your daytime telephone number on your check or money order. make your check or money order payable to: PA Dept. (See Part 6 of the TeleFile Worksheet on Page 3) or go to the department's website at www. 2. Use the envelope provided in the booklet to make your payment.us .49 percent convenience fee ($1 minimum). Use your Form PA-V if you do not owe tax. stop and the system will automatically repeat it.officialpayments. follow these steps: 1. (2) the last four digits of your SSN. the five-digit codes are listed on Pages 19 and 20. of Revenue. If any of the information is incorrect. and through a tax preparer or computer software with Fed/State e-file. Use another filing option. If your name is wrong.PAYMENT OPTIONS Electronic Funds Withdrawal Once you elect to pay your PA income tax using electronic funds withdrawal. EXAMPLE: You file your PA tax return using padirectfile on March 1. 3.pa. Enter your Social Security number. 31. and receipts for your allowable unreimbursed employee business expenses. you provide information for your checking or savings account. Enter the first five digits of your ZIP code. Discover. Mailing your payment • If you filed using Fed/State e-file. and link to the Revenue e-Services Center. The department will need the last four digits of your SSN to accurately apply your payment. The TeleFile system will read you the name of your school district. If you are stuck in one spot. dial the toll-free number. Internet. Part 1. 2012. Payment – Carefully enter the amount of your payment. 2013. or padirectfile.us. hang up and try again. Do not use this voucher for any other purpose. If you are eligible for Tax Forgiveness. submit your payment with a Form PA-V. Write: (1) “2012 PA-V”. DO NOT • • Staple the payment to the Form PA-V. electronic funds withdrawal transfers your payment from your bank account to the commonwealth’s account. Select one of these options to pay using your credit/debit card: 1. TeleFile. 2. you may use your Form PA-V. Go to Official Payments Corporation at www. Follow the instructions below. There is no charge by the department for this service. Select Access My Personal Income Tax Account. Paying With a Form PA-V • • SSN – Print your SSN and your spouse’s SSN on your Form PA-V in the same order as they appear on your tax return. Credit/Debit Card You can pay your 2012 PA taxes with a major credit card or debit card. Assemble all of your 2012 Form(s) W-2. 1099-INT and 1099-DIV. April 15. visit the department’s website at www. The department will need the last four digits of your SSN.com. you cannot use TeleFile. and (3) your daytime telephone on your payment. but qualify this year. Filing Jointly. If you do not understand an instruction. Call 1-800-2PAYTAX (1-800-272-9829). TeleFile Collect your information. If your spouse’s name is on the Form PA-V but you and your spouse are filing separate PA tax returns. 2013. confirm that this is the school district IMPORTANT: Please print your name and last four digits of your SSN clearly on your money order. You can either authorize an immediate payment or defer the withdrawal from your account to a later date. Before you call to TeleFile: • • • Review the information on your Payment Voucher (Form PA-V). Name(s) – Verify that your name is correct. If you do not have an envelope. mail your payment to: PA DEPARTMENT OF REVENUE PAYMENT ENCLOSED 1 REVENUE PLACE HARRISBURG PA 17129-0001 FILING YOUR PA TAX RETURN ELECTRONICALLY The following instructions are for filing a PA tax return by telephone with TeleFile. The department will obtain your correct address from your PA tax return. TeleFile will ask you to verify the name of the school district in which you lived on Dec. complete the TeleFile Worksheet. MasterCard or Visa credit card to pay your taxes online or by phone. over the Internet with padirectfile. you may not use TeleFile. You can provide your account information when you file your return. 8 PA Fast File For forms & additional information. Make your check or money order payable to: PA Dept. Paying Without a Form PA-V If you do not have a Form PA-V. You can file your return in just a few minutes. complete the PA TeleFile SP Worksheet. When prompted.revenue. The TeleFile Worksheet is your copy of your 2012 PA tax return. if Married. 2013. Enter the spouse SSN. CAUTION: If you did not qualify for Tax Forgiveness last year. of Revenue. 4. On April 15. Address – If the address on your Form PA-V is not correct. do not use the form. • • • • • • INSTRUCTIONS FOR THE TELEFILE WORKSHEET Read the TeleFile Worksheet and enter your information before you call 1-888-4PAFILE (1-888-472-3453).state. Write (1) “2012 PA-V”.

complete Part 2 before you call. Although you cannot use this filing option. Enter your filing status. • If you qualify for Tax Forgiveness. TeleFile will tell you the amounts to enter on Lines 1 through 7 on your TeleFile Worksheet. TeleFile will not ask for this information. you may claim this credit using padirectfile. Your TeleFile Tax Return When you have entered all your information. Enter your PA-taxable dividends and capital gains distributions from mutual funds income. Tax Due or Overpayment TeleFile performs the math calculations from the information you entered and tells you if you have a Tax Due on Line 8. Hang up. Gross Compensation Line 2. Line 5.pa. Complete a PA TeleFile UE Worksheet for each job in which you incurred expenses. enter the following information from Part 2 for each Form W-2: Column a.500. If you do not have an amount for a line. 2. If the school district name is not correct. Amounts you must enter When TeleFile prompts you: 1. 2. Wage and Tax Statement See the sample Form W-2 below. If you believe that you qualify for Tax Forgiveness.revenue. or on a PA-40 tax return. Do not use the Employer’s state ID number from Box 15. Enter state tax withheld from Box 17. even if you moved after Dec. Follow these steps: 1. 2012. Fed/State e-file. and TeleFile will then take you to the next step. Part 4. or an Equal Return (Lines 8 and 9 are each zero). visit the department’s website at www. Enter this information on your TeleFile Worksheet. $2. IMPORTANT: You cannot claim dependents when filing using TeleFile. If your PA-taxable interest income. your dividend and capital gains distributions from mutual funds income (or both) are more than SAMPLE FORM W-2 2012 For forms & additional information. Fed/State e-file. Information from each Form W-2. IMPORTANT: Enter amounts in whole dollars. 31. Enter the total number of your Form(s) W-2. Filing Separately. Line 4. Line 3. If your Filing Status is Married. If you did not receive Tax Forgiveness last year. Filing Separately. Line 6. you must enter your Filing Status for Tax Forgiveness purposes from your PA TeleFile SP Worksheet. It will skip this line. you must report your total combined PA nontaxable income. Part 3. first fill out the PA TeleFile SP Worksheet.state. Do not enter cents.where you lived on Dec. you cannot use TeleFile because you must complete and submit the appropriate PA-40 Schedule A and/or B. For each Form W-2. enter the appropriate school code from the list on Pages 19 and 20. Filing Separately. If your Filing Status is Married. 31. do not continue. Enter the allowable unreimbursed employee business expenses that you incurred for each employer. Part 5. an Overpayment on Line 9. • • When TeleFile prompts you.us PA Fast File 9 . enter zero. Do not use federal wages from Box 1. if PA appears in Box 15. or on a PA-40 tax return. Line 7. Enter your PA compensation from Box 16. If you received Tax Forgiveness last year: 1. Include the number of your spouse’s Form(s) W-2 if filing jointly. FILING TIP: If you have more than one Form W-2. only if it is Married. Unreimbursed Employee Business Expenses Net Compensation Taxable Income Tax Liability Total Tax Withheld Tax Forgiveness Credit Column d. Column b. and/or 2. Enter your PA-taxable interest income. Enter the nine-digit Federal Employer Identification Number from Box b of your Form W-2. You may claim this credit using padirectfile. You may not use TeleFile if you have more than seven Forms W-2. Enter your Nontaxable Income Total. enter only the expenses directly related to that job. Column c. FILING TIPS: Part 2. Line 1. 2012.

EXAMPLE: The checking account number from the sample check on the following page is 2501260814. Your account number may be as many as 17 digits and may contain both numbers and letters. The total of Lines 10 through 15 must equal Line 9. Checking or Savings Account Number Enter your checking or savings account number. Answer NO if you do not authorize the department to directly deposit your overpayment or withdraw your PA tax due. a check will be mailed instead. April 15. Casey Memorial Organ and Tissue Donation Awareness Trust Fund Line 13.S. IMPORTANT: If you file after April 15. year) format.Checking or Savings Account Answer YES and specify whether you want the department to access your checking or savings account. Enter the Requested Payment Date in the MMDDYYYY (month. If so. CAUTION: Carefully complete these lines. Instead. Monday. bank. donate your overpayment to one or more of the funds listed on the TeleFile Worksheet. Enter the numbers from left to right. 2013. or 21 through 32. Line 18.revenue. or both. Donation to the Juvenile (Type 1) Diabetes Cure Research Fund Line 14. The first two digits must be 01 through 12. Refund check mailed directly to you Line 17. If the bank is not a U. TeleFile will ask you for the routing number (Line 17) for your bank or financial institution and your account number (Line 18). Line 19. EXAMPLE: Enter April 15. day. you can make your tax due payment via the Revenue e-Services Center (See Electronic Funds Withdrawal on Page 8). IMPORTANT: Your check may state that it is payable through a bank different from the financial institution where you have your account. PA law imposes late filing and/or underpayment penalty plus interest on the tax you owe. However. If you are married and filing jointly. Tax Due If you owe PA income tax. You may enter any date up to and including April 15. or have a refund check mailed directly to you. Do not use spaces or special characters when you enter your account number. you do not have to submit a payment. Requested Payment Date Your payment will be withdrawn the day after you file your return or you can choose the option to change the payment date if you file before April 15. If you want to donate all or a portion of your overpayment. Check with your financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers. You must provide a routing number and account number. Read the information for Part 6 of your TeleFile Worksheet. Line 10. Direct Deposit or Electronic Funds Withdrawal Federal banking rules impose additional reporting requirements on all electronic transactions (direct deposits and electronic funds withdrawals) that involve a financial institution outside the U. 2013. and owe tax. Follow the TeleFile instructions. visit the department’s website at www. as 04152013. Write this confirmation number and the date you received it on the lines provided in Part 7. Refund. otherwise. The PA Department of Revenue is not responsible if a financial institution rejects a direct deposit. 2013. bank. you will not be able to use direct deposit or electronic funds withdrawal. TeleFile will ask you if the bank you are using for the direct deposit of your refund or electronic funds withdrawal of tax due is a U. complete Lines 16 through 19. Donation to the PA Breast Cancer Coalition’s Breast and Cervical Cancer Research Fund See Page 17 for information on these organizations. CAUTION: Not all banks/financial institutions allow the department to deposit a joint refund into an individual account. do not use the routing number on your check. TeleFile will then give you a ninedigit confirmation number that is your proof that you filed your PA TeleFile Tax Return. Line 15. ask your financial institution for the correct routing number and enter it on Line 17. you and your spouse must both enter your SSNs in the same order you entered your information into TeleFile. Donation to the Military Family Relief Assistance Program Line 12. You will receive your refund faster if you choose direct deposit. 2013. IMPORTANT: If you are filing your return via TeleFile and your checking or savings account number contains letters. You must enter these amounts. you can have it directly deposited into your checking or savings account. listen carefully to the instructions for Lines 10 through 14. If you are receiving a refund. your payment will be withdrawn on the following business day. 2013. EXAMPLE: The routing number from the sample check on the following page is 031200102.Line 8. Line 9. The Department of Revenue is not responsible for a lost refund if you enter the wrong account information. Donation to the Governor Robert P. you will receive a refund for the full amount on Line 9.S. Donation to the Wild Resource Conservation Fund Line 11. Follow the instructions to pay your PA income tax using the method you select.S. Signature(s) and TeleFile Confirmation Number You must sign your PA TeleFile Tax Return by entering your Social Security number. Read the instructions for Lines 17 and 18.us . 2013. Do not use spaces or special characters when entering the routing number. you have the option to receive a refund.pa. REMINDER: If you owe $1 or less. Part 7. Direct Deposit or Electronic Funds Withdrawal . 10 PA Fast File For forms & additional information. If you file after April 15. If the direct deposit is rejected. you must pay the balance due on or before midnight. • • Electronic Funds Withdrawal Check or Money Order with your Payment Voucher (Form PA-V) Line 16. You have three options to pay the tax you owe: • Credit Card or Debit Card (a convenience fee will apply) If you authorize the department to electronically deposit your refund or withdraw the PA tax you owe from your checking or savings account. Overpayment If you overpaid your PA income tax. Routing Number Enter your bank or financial institution’s nine-digit routing number.state. TeleFile will inform you a check will be issued for your refund or you must pay the department using one of the other payment options included on Page 8. Part 6.

state. 2. Married persons are not dependents of one another for federal purposes or for PA Tax Forgiveness purposes. he/she cannot claim this credit using TeleFile. fill in the appropriate oval on your PA TeleFile SP Worksheet: • Unmarried means you were single. you must meet the first three requirements.us PA Fast File 11 . or Form(s) W-2 to the department. CAUTION: If you did not receive Tax Forgiveness last year. or • Forgives some taxpayers of their liabilities even if they have not paid their PA personal income tax. CAUTION: Married taxpayers must use their combined Eligibility Income on all versions of PA Schedule SP. widowed. or separated pursuant to a written separation agreement or separated and living apart all the time during the last six months in 2011 and your status did not change in 2012. NOTE: Generally.us. Filing Jointly (as defined below and on Page 12): • Complete ALL the information for you and your spouse in Column A. Do not send your TeleFile Worksheet. including your spouse’s taxable income. Keep them for your records. INSTRUCTIONS FOR PA TELEFILE SP WORKSHEET IMPORTANT: Complete your PA TeleFile SP Worksheet before you call to use the TeleFile system. Read the instructions to see if you qualify. excluding your taxable income. You are subject to PA personal income tax. When filing a joint return. 3.revenue. but still qualify for 100 percent Tax Forgiveness without claiming your child. order the Tax Forgiveness brochure (REV-631) and request a PA-40 form. Your dependent child may file and claim Tax Forgiveness using TeleFile. or a paper PA-40. If you received Tax Forgiveness last year and have a dependent child in 2012. You are not a dependent on another person’s federal tax return. If you need to claim your dependent child to receive Tax Forgiveness in 2012. and your spouse if married. visit the department’s website at www.state. Add the totals from both columns and use the combined income total. If married but not living together. If your dependent child is a full-time student. are eligible if: 1.SAMPLE CHECK $ ROUTING NUMBER ACCOUNT NUMBER IMPORTANT: Once you receive your confirmation number. What is Tax Forgiveness? Tax Forgiveness is a credit that allows eligible taxpayers to reduce all or part of their PA tax liability. you cannot use TeleFile. If Married. you must file using padirectfile.pa. Claiming Tax Forgiveness on TeleFile As an unmarried taxpayer or a married couple. you may claim Tax Forgiveness only if you meet the eligibility requirements. or Call the Forms Ordering Message Service at 1-800-362-2050. Fed/State e-file. and dividend income may file using TeleFile and receive up to 100 percent Tax Forgiveness. but earn or receive PA-taxable compensation. do not use TeleFile. you have filed your PA TeleFile Tax Return. He/she must file using one of the other filing options. or realized PA-taxable income). Filing Separately (as defined on Page 12): • Complete the information for yourself in Column B. it is not necessary to separate income. and Filing Status If you changed your filing status from 2011. interest income. received. your dependent child may be eligible. Call toll-free 1-888-PATAXES and select the Tax Forgiveness option. You meet the eligibility requirements. you can claim Tax Forgiveness using TeleFile if: • You received Tax Forgiveness last year. • • • For more information about Tax Forgiveness: Visit the department’s website at www. and • Joint or Separate Returns for Tax Forgiveness Purposes If Unmarried or Married. a dependent cannot claim Tax Forgiveness unless he or she is claimed as a dependent of someone who is also eligible for Tax Forgiveness. you may claim Tax Forgiveness together if at least one of you meets all three requirements. divorced. You and/or your spouse are liable for PA tax on your income (or would be liable if you earned. Who Is an Eligible Claimant for Tax Forgiveness? You. If you are eligible. You qualify again this year. If your filing status did not change. IMPORTANT: Retired persons who do not have tax withheld. For forms & additional information. IMPORTANT: If unmarried. you can use TeleFile this year. schedules.pa. If married and living together. • Do not use Columns B or C.revenue. • • Complete ALL the information in the Spouse’s Income Column C. Tax Forgiveness: • Gives state tax back to some taxpayers.

Pennsylvania. Filing Separately means you filed Married.70 60% .80 70% . The value of tuition reductions offered as part of your employer’s benefit plan. Filing Jointly. including nontaxable cash or property received for personal use. Include the total value of all nontaxable scholarships.000 $13. Enter your nontaxable gain.500 $13.20 10% . 4.00 90% .40 30% . (Child support is Eligibility Income for the child for whom support is paid. 8.250 Then your percentage of Tax Forgiveness and the decimal equivalent is: 100% 1.70 60% . fellowships. Also include awards given in recognition of civic and social achievements and prizes from all games of the Pennsylvania Lottery. Cash received for personal use from outside your home. • • 9.60 50% .10 ELIGIBILITY INCOME TABLE 2.000 $14.000 $7.500 $7. Also include: 5. awards. Eligibility Income for PA TeleFile SP Worksheet Calculate and enter the total nontaxable PA income that you and your spouse received in each category. The TeleFile system calculates it for you. Nontaxable educational assistance.20 10% . Filing Separately.500 $6. Enter the amount of federally taxable alimony that you receive. dividends. 3. This amount represents the difference between the total military income you earned and the amount you report on your PA tax return.90 80% .250 $14.60 50% . Filing Jointly means you filed Married. Gifts.750 $8. Married. Enter zero if you have no income to report on a line. Line Instructions 1. Alimony.50 40% . include inherited cash or the value of property received.) Any payments received from other persons outside your household. • If Single or Married.state.30 20% .750 $7. IMPORTANT: If filing as Married. Examples include cash received from a parent to buy clothing or gifts from grown • ELIGIBILITY INCOME TABLE 1. and gains.us .250 $8.000 $15. Filing Separately.000 $8. Line 1 Use this line only if your Filing Status is Married. The value of government education grants. MARRIED TAXPAYERS Eligibility Income Table 2. Nontaxable interest. Include income and gains from investments in direct obligations of the federal government. Also. but in 2012 you were separated without a written separation agreement or you were separated and lived apart for less than the last six months of 2012. and prizes. Include the nontaxable portion of gain from the Support you receive from a spouse or former spouse who does not live in your household. 6. Do not enter your PA-taxable income (or your spouse’s PAtaxable income if Married. visit the department’s website at www. Nontaxable military income.00 90% . and stipends. • Follow the instructions for reporting the correct income amounts on the PA TeleFile SP Worksheet. Nontaxable Income Lines 2 through 9 This income is not taxable under PA law or regulations.revenue. Include the total amount of nontaxable cash or property received as gifts from others. Read each description carefully.500 $14.50 40% .80 70% .750 $15.750 Then your percentage of Tax Forgiveness and the decimal equivalent is: 100% 1.250 $7.750 $14. use Column A.40 30% . sale of any property. You and your spouse can still use TeleFile for 2012. Filing Separately in 2011 and your status did not change in 2012. 2. Married also means that you and your spouse filed as married using TeleFile in 2011. Enter your spouse’s taxable income from his or her PA tax return on this line. Spouse’s Income Column C. and may not be taxable for federal purposes. This amount includes the total proceeds received from life or other insurance policies. You must include your spouse’s PA-taxable income in order to claim Tax Forgiveness. and political subdivisions of Pennsylvania.• • • Married. Insurance proceeds and inheritances.pa. Filing Jointly) on the PA TeleFile SP Worksheet. or. Do not include combat zone pay and/or hazardous duty pay.10 12 PA Fast File For forms & additional information.250 $13. 7. Married Taxpayers If the eligibility income does not exceed: $13. Filing Separately. UNMARRIED TAXPAYERS If the eligibility income does not exceed: $6. Include the following kinds of nontaxable income when determining your Eligibility Income: • If Married.90 80% .500 $8. Do not include payments you receive for child support. Filing Jointly in 2011 and your status did not change in 2012.30 20% . enter your information in Column B and your spouse’s information in Column C. report your spouse’s PA-taxable income on Line 1. Include nontaxable income received as a beneficiary of an estate or trust. Gain excluded from the sale of a residence.

and retiring United Mine Workers Pension Child support (unless you are a dependent child eligible for Tax Forgiveness. Filing Instructions are available on padirectfile This booklet contains a limited amount of filing instructions to help you understand how to file your PA tax return. Union Dues Union dues. INSTRUCTIONS FOR PA TeleFile UE WORKSHEET Use this worksheet to claim allowable unreimbursed employee business expenses that you actually paid. 3. whether by suit or otherwise. or similar legislation including Heart and Lung Pension Payments for injuries received while working and damages received. and 3. If you are uncertain about how to complete a schedule or a line on your Internet PA tax return. 2. Work Clothes and Uniforms The costs of purchasing and maintaining uniforms and work clothing to protect you from bodily injury are allowable business expenses. supplemental unemployment. and initiation fees are allowable business expenses if: • Such payments are a condition of continued membership in the union. and calculate your Tax Forgiveness credit for Line 7 of your TeleFile Worksheet.revenue. If you miss a schedule. fair shares. Married. GENERAL INFORMATION FOR padirectfile • • Before you log on to padirectfile: Locate your 2011 PA personal income tax return or your PA Driver’s License/Identification Card. • DO NOT MAIL YOUR RETURN TO THE DEPARTMENT.state. old age.pa. If any of these tools or supplies has a useful life of more than one year.if not reportable for federal income tax purposes Income from contracts of insurance for long-term care that do not have accumulated refundable reserves payable upon lapse or surrender Single or Married. Filing Separately ONLY. and reasonable in amount. These expenses must be ordinary. If you have expenses that are not on this worksheet.revenue. 11. including payments by third party insurers for sickness or disability Damage awards and settlements from physical injury or sickness .children. are allowable business expenses.pain and suffering. Add Lines 1. The system will calculate the amounts from the schedules and carry them to the proper line on the PA tax return. either directly or through an authorized payroll deduction arrangement. Add the amounts on each line and enter the total on Line 10. If your expenses are more than your compensation either in total or for one Form W-2. IMPORTANT: The department has the legal authority to require the reasons you incurred such expenses and an itemized list. Read and follow the instructions. and • Not adaptable to everyday use. at no cost or at a reduced cost . Total allowable unreimbursed employee business expenses. • • • • • • • • • • • • • • • Nontaxable payments to your employer’s cafeteria plan for hospitalization. visit the department’s website at www. make sure you print a copy of your 2012 PA tax return for your records. Add the amounts on Lines 10 and enter the total on Line 11 and in Part 3 of your TeleFile Worksheet. select the link for "filing instructions" and a separate window For forms & additional information. To file using padirectfile: • Go to the department’s e-Services Center website at www. you will have an opportunity at the end to edit your return. disability. sickness. assessments. emotional distress Personal use of an employer’s owned or leased property and/or services. and you depreciate or amortize the cost. you may not use TeleFile. Select the additional schedule by answering yes to the question on the line you missed. Filing Jointly ONLY. or retirement benefits paid after becoming eligible to retire. Enter the amount from Line 10 in Part 3 of your TeleFile Worksheet.us PA Fast File 13 . You must file a paper PA-40 tax return and submit an explanation of your expenses. TeleFile will then select the appropriate Eligibility Income Table.us • • • Enter your Social Security number and the information that the system requests. The padirectfile system offers complete filing instructions. Enter your information on the schedules. See Page 11) Military pension benefits Civil Service Annuity Unemployment compensation and public assistance Payments received under workers' compensation acts. or Income not includable for PA Schedule SP purposes: Social Security benefits and Railroad Retirement benefits Commonly recognized pension. but you must have to perform the duties of your job. directly related to performing the duties of your job. 1. for personal injuries Sick pay and disability benefits. you may not use TeleFile. you must use a long form PA Schedule UE.state. Organize your tax information. Make sure you answer the questions on the homebase before you begin so the system makes the proper schedules available to you. STOP! You do not have to make any further calculations. and membership is related directly to your present job. Payments received as a foster parent for providing in-home care for foster children. which includes your confirmation number. occupational disease acts. Do not include monies paid pursuant to a costsharing arrangement. 4. Before you log off. necessary. or strike benefits.pa. if the uniforms and clothing are both: • Of a type specifically required by the employer to be purchased as a condition of continued employment. • Such payments are a required wage deduction under an agency shop agreement. Small Tools and Supplies Expenditures for small tools and supplies that your employer does not provide. 10. You can obtain a long form from one of the Forms Ordering Services listed on Page 5. 2. CAUTION: Married persons who both claim expenses should each write their expenses separately on copies of PA TeleFile UE Worksheets. TeleFile will calculate your Total PA-Taxable Income and your Eligibility Income. You must pay these expenses to perform or maintain your job. or death.

PA personal income tax law differs from federal income tax law. or thrift plans) and eligible nonemployer-sponsored retirement plans (such as IRAs or Roth IRAs). When you are done. vacation and holiday pay. Compensation. the Pennsylvania Municipal Employees Retirement System.gov and select the link for electronic filing options. or retirement benefits paid after meeting the conditions of the qualifying retirement plan and retiring Military pension Civil Service Annuity Unemployment compensation and public assistance Payments received under federal trade adjustment assistance. whether received by suit or by settlement GENERAL INFORMATION FOR FED/STATE e-file You can pay a tax professional that offers Fed/State e-file to complete your federal and Pennsylvania tax returns. trade readjustment allowances and alternative adjustment assistance Child support Alimony Inheritances Death benefits Income in respect of a decedent Active duty pay received from the U. 6. Contributions. but is not limited to salaries. gratuities.state. close the window. log on to www.will open with the instructions. 2. U. • • • • • • Sick or disability pay. PENSIONS. even if your contributions are not taxable for federal purposes. or similar legislation. regular pay for sick leave. This will restart your filing time with an additional 20 minutes. your retirement benefits are probably not taxable for Pennsylvania. commissions. It is because of these differences that PA compensation and federal wages on a Form W-2 are different. 14 PA Fast File For forms & additional information.pa. your PA-taxable compensation is the gross amount that you received for performing services.revenue. The amount your employer reports in Box 16 of your Form W-2 shows your PA-taxable compensation. If you believe you are in danger of timing out .pa.us . All amounts you receive from a PA-eligible retirement or old age benefit plan are taxable in the year you receive the payments. AND MILITARY PAY Pennsylvania does not tax retirement income from eligible employer-sponsored retirement plans (such as employer-sponsored pension or 401(k) savings. whether by suit or otherwise. What is not PA-taxable compensation? The following kinds of income are NOT taxable: • Social Security benefits and/or Railroad Retirement benefits • • • • • • • • • • • • Commonly recognized pension. the Pennsylvania School Employees’ Retirement System. RETIREMENT. If you received a Form 1099 or other statement. You cannot use TeleFile to report previous contributions and must select another filing method.state. and the U. 5. old age.revenue. even if paid by a third-party (does not include amounts paid as sick leave) Employer-paid group term life insurance premiums Damage awards and settlements from physical injury or sickness such as pain and suffering or emotional distress Awards and gifts made from detached or disinterested generosity Personal use of an employer’s owned or leased property and/or services. you can access the PA PIT Guide while on the department's website. You can prepare your own tax returns by purchasing software that allows you to file your PA and federal returns together or separately. Payments you receive after you qualify for retirement and retire.S. obtain a PA-40 booklet or visit the department's website at www. DEFERRED COMPENSATION. and termination pay. but only when the transferred amounts are not taxable income for federal purposes. at no cost or at a reduced cost Federally taxable punitive damages received for personal physical injury or physical sickness.S.us and select the PA PIT Guide. government for service outside Pennsylvania as a member of the armed forces Payments received under workers' compensation acts. incentive payments. Some companies offer free tax preparation and filing to qualifying taxpayers. wages. Contributions to retirement plans are not deductible from PA-taxable income.and losing your return .S. To find your topic. It is the most complete publication available on the PA personal income tax. Payments paid to the estate or designated beneficiary upon an employee’s death.scroll down to the bottom of the screen and click Calculate. Go to Chapter 7. and damages received. Payments you receive that you roll over into another deferred payment program or retirement IRA. For more information. of the guide. qualified deferred compensation plans. Distributions. for personal injuries 3. tips. To find your topic. use the search feature. Code as amended. including payments for injuries received while working. Once filed. If you want additional information on these Pennsylvania/IRS differences. If you retired from an employer and receive a pension. COMPENSATION What is PA-taxable compensation? PA-taxable compensation includes. occupational disease acts. ask your employer. You have 20 minutes to submit each schedule. use the search feature. The contributions you make to an eligible retirement plan (including all IRAs) are PA-taxable compensation. the department deals directly with your Electronic Return Originator (ERO) to acknowledge that your return was received and accepted and to resolve questions about your electronic tax return. except: 1. 7. certain early distributions from retirement plans. and complete the schedule. Payments you receive at regularly recurring intervals during periods of disability by reason of disability. Distributions from an employer-sponsored retirement plan (including a qualified deferred compensation plan) that represent your previous contributions. Civil Service Commission Retirement Disability Plan. visit the department’s website at www. If you have a question as to whether your employer’s retirement plan is an eligible plan for PA personal income tax purposes. Retired or retainer pay of a member or former member of a uniform service calculated under Chapter 71 of Title 10. 4. If you have an unusual situation that the padirectfile or PA-40 instructions do not explain. All distributions (regardless of the distribution code reported in Box 7 of the 1099-R) from the State Employees’ Retirement System. bonuses.irs.

CH. Federal Form 1099-R. Public Health Service. If a Pennsylvania nonresident service member is serving in Pennsylvania and their nonmilitary spouse earns income in Pennsylvania. This distribution is taxable for PA purposes. and must select another filing method.revenue. Following the federal constructive receipt rule. However. you cannot use TeleFile and must select another filing method. Military Pay . Your retirement plan is not an eligible Pennsylvania retirement plan. distributions of previously taxed contributions are not taxable. and is not taxable if you met the plan requirements for retirement. and your military orders assigning you to federal active duty outside Pennsylvania.S. If you have not reached the retirement age or years of service requirements under such eligible Pennsylvania retirement plan. and retired. these incentive payments remain taxable to Pennsylvania. REMINDER: If you are using a military address. the National Oceanic and Atmospheric Administration. If you are not sure whether your plan was an eligible retirement plan under PA income tax law. Pennsylvania will not tax your distributions until you have recovered an amount equal to your previously taxed contributions. related to a business • • Code 3 or 4 Death/Disability Distribution. Do not include qualifying active duty military pay in PA-taxable compensation. including a retirement annuity that is not part of an employer-sponsored program or a commonly recognized retirement program. EXAMPLES: KEVIN TAXPAYER UNIT 2050 BOX 4190 APO AP 96278-2050 ROBERT TAXPAYER PSC 802 BOX 74 APO AE 09499-0074 Early Retirement Incentive Plans Payments you receive as an inducement to retire early are taxable compensation. you cannot use TeleFile and must select another filing method. profession. Pennsylvania’s constructive receipt rules are now the same as the federal constructive receipt rules to determine when compensation is received by a cash basis taxpayer. and (2) you retired after meeting the age conditions of the plan or years of service conditions of the plan.us PA Fast File 15 . CAUTION: Distributions on Form 1099-R with Code 7 from a commercial insurance or mutual company annuity purchased as a For forms & additional information. If you have taxable distributions or the distributions you receive are early distributions. Code 7 Normal Distribution. A distribution due to death is not taxable for PA purposes. regardless of whether the distributions are paid during employment or retirement. This compensation is taxable for PA purposes. Within 60 days from the date you received the distribution. Even when you move out of Pennsylvania. The PA PIT Guide contains additional information on Form 1099-R with its corresponding PA income tax treatment. it does not show where you performed your military service. Non-Qualified Deferred Compensation Programs With certain exceptions. Active duty military pay is not taxable for Pennsylvania purposes if earned by a PA resident serving on full-time active duty outside Pennsylvania.S. you cannot use TeleFile and must select another filing method. farm. If you have a distribution from Form 1099-R with a distribution Code 1 or 2 in Box 7 of the form. visit the department’s website at www. or the U. the spouse’s income is not taxable to Pennsylvania under MSRRA. However. PA law does not have any exceptions similar to federal exceptions for withdrawals before meeting the requirements of the retirement plan or age 591/2. Foreign Service outside Pennsylvania is not on federal active duty as a member of the armed forces.pa. if you rolled over the entire withdrawal: 1. you have PA-taxable compensation if: 1. A distribution due to disability generally is not taxable for PA purposes. While your Form W-2 may state active duty.state. If you receive distributions of previously taxed contributions. Military Spouses Residency Relief Act The Military Spouses Residency Relief Act (MSRRA) affects the treatment of residency and income for spouses of military personnel for state tax purposes for tax years 2009 and after. compensation now includes distributions from nonqualified deferred compensation plans attributable to an elective deferral of income. you must ask your plan administrator.C. PA-source income. Submit legible copies of your Form(s) W-2. 76 (relating to the Emergency Management Assistance Compact). Additionally.Members of the Armed Forces PA residents report military pay earned while in Pennsylvania or earned when not on active duty status as taxable compensation. or 2. retirement annuity are not distributions from an eligible Pennsylvania retirement plan and are taxable as interest income to the extent they are included in federal gross taxable income. review Boxes 1 through 3 (the amount you received or your distributions) and the PA tax treatment of Box 7 (the codes that will help determine the taxability of your distribution). you report your income under the cost recovery method. and if the spouse is in Pennsylvania solely to be with the service member. which means that since you paid PA income tax on your contributions. Please see the information for Combat Zone and Hazardous Duty Service on Page 16. you have PA-taxable income when you begin receiving annuity payments. use your APO or FPO address. If you withdrew from your retirement or pension fund and received this form. deferrals to nonqualified deferred compensation plans are not included in compensation. You must report the distributions as taxable interest income to the extent they are included in federal gross taxable income.Distributions are taxable to the extent the distribution exceeds your previous contributions. You cannot use TeleFile. unless: (1) your pension or retirement plan was an eligible plan for PA tax purposes. rental or royalty property. CAUTION: If you invested in an annuity. IMPORTANT: A PA resident in the U. federal active duty for training outside the state or any of your military pay that includes duty ordered pursuant to 35 PA. Your employer should include incentive payments on your Form W-2 and withhold PA tax. NOTE: You do not have to pay PA tax on the difference between the amount distributed from your traditional IRA and your previous contributions. To determine if the amount you received is PA-taxable income. when the service member and spouse are both residents or domicilaries of the same other state. from a business. If a Pennsylvania resident service member is serving outside Pennsylvania and their nonmilitary spouse earns income in that other state – and the spouse claims relief under the MSRRA – the spouse’s income is only taxable to Pennsylvania. or 2. For more information see the Military Pay for Pennsylvania Personal Income Tax Purposes brochure (REV-612). Directly (trustee to trustee) from the traditional IRA to the Roth IRA. If taxable. The federal codes contained in Box 7 of Form 1099-R include: • Codes 1 & 2 Early Distribution.S. other income is still taxable. This is a distribution from an eligible Pennsylvania retirement plan. This is a rollover from one qualified fund to another and is not taxable for PA purposes. • Code G or H Rollover.

Combat Zone and Hazardous Duty Service Pennsylvanians serving in combat zones or qualified hazardous duty areas designated by the President of the U. You must include the stock's fair market value as dividend income as of the date paid.S. PA-taxable income does not include dividend income from: • • • • Dividends distributed by a corporation to its stockholders as stock. you must correct your TeleFile return by filing a separate PA-40 return and marking the Amended Return oval on the return. are given the same additional time to file their state income tax returns and make payments as allowed for federal income tax purposes.state. For combat zone related service. Notes. visit the department’s website at www.revenue. and Savings Bonds) For a list of exempt obligations. even if reported as dividends Income on life insurance contracts. you must report your income. Bills.S. government (U. and local tax refunds Other deposits. you must still fax or mail copies of your orders to the department. investments. federal. The department will take your original refund or payment into account. you can amend your 2012 return using Fed/State e-file. even if reported as dividends on your statement Bank deposits Bonds (except as exempted below) Certificates of deposit Interest-bearing personal checking accounts PA. To amend prior tax years. You should also complete Schedule PA-40X indicating the changes you made to your return. government.state. OTHER INFORMATION Amending Personal Income Tax Returns If you realize you made a mistake on your PA tax return.pa. if the distribution is not personal income for federal purposes. but not direct obligations of the U.500 or less. Distributions designated as return of capital by utility companies and other corporations that reduce the basis of your stock in the corporation. please review the Tax Bulletin PIT-2010-01 on the department’s website. Ordinary dividends paid by a mutual fund or a registered investment company that the fund/company statement designates as being exempt-interest dividends.revenue. Fax all copies of orders to 717-772-4193 or mail your orders to: Regarding: Military Orders (or “COMBAT ZONE” if COMBAT ZONE orders) PA DEPARTMENT OF REVENUE ELECTRONIC FILING SECTION PO BOX 280507 HARRISBURG PA 17128-0507 DIVIDENDS AND CAPITAL GAINS DISTRIBUTIONS FROM MUTUAL FUNDS If your total PA-taxable income in this class is $2. You may also use the padirectfile system to file an amended return. You can obtain the booklet and schedule from one of the Forms Ordering Services listed on Page 5. IMPORTANT: If you are filing your return electronically using e-file or padirectfile. and obligations GNMA and FNMA certificates and other obligations that are guaranteed by the U. Dividends from deposits or withdrawals from accounts paid by savings and loan associations. annuities or endowments if reported for federal income tax purposes Income from charitable gift annuities included in federal gross taxable income as ordinary or capital gain income Amounts paid out of Archer Medical or Health Savings Account includable in federal gross taxable income or excess contribution distributions Taxable amounts distributed from IRC Section 529 Qualified Tuition Account Programs for non-education purposes Direct obligations of the U. Report these payments as PA-taxable interest income on Line 2. and credit unions. cooperative banks.us . deduction. INTEREST INCOME If your total PA-taxable interest income is $2. IMPORTANT: You may not file an amended PA return after the department issues an assessment if your amendment relates to the same taxable year and item of income. You cannot amend your PA tax return using TeleFile. you elect dividends in the form of stock rather than cash or other property. you must report your income. but are not required to complete and submit PA Schedule B. government Obligations of other states or countries Mutual savings banks and cooperative banks. or PA-taxable income does not include interest from: 16 PA Fast File For forms & additional information. mutual savings banks. request Tax Exempt Obligations for Pennsylvania Personal Income Tax Purposes (Form REV-1643). Be sure to sign your amended return and mail it with all explanations and attachments to the addresses as shown for the original filing of a return in the PA-40 Personal Income Tax Return booklet. www. PA-taxable income includes interest from: • • • • • • • • • • • • • • • • Savings and loan associations Credit unions. • • Direct obligations of the Commonwealth of Pennsylvania Direct obligations of political subdivisions of Pennsylvania IMPORTANT: You must include PA tax-exempt interest in Eligibility Income for Tax Forgiveness purposes. You can include such distributions here. if your software supports the amended PA return. The deadline is automatically extended to 180 days from the last day of service or the last day of continuous hospitalization for injury incurred in one of these areas.pa.500 or less. gain.S. Use the percentage of the total dividend income that is from exempt PA and exempt federal obligations.S. but are not required to complete and submit PA Schedule A. For detailed information on how MSRRA impacts state taxation of income earned by a service member’s nonmilitary spouse. obtain a PA-40 Personal Income Tax Return booklet for the year you want to amend along with Schedule PA-40X. Stock Dividend Reinvestment Plans Under such a plan. Certificates.S. However. Treasury Bonds.us. The box reference for total capital gains distributions (from a mutual fund) on a 1099-DIV is Box 2a. print COMBAT ZONE at the top of your orders.or property located in Pennsylvania remains taxable to PA nonresident military personnel and their spouses and is not covered by the MSRRA. Capital gains distributions from mutual funds are taxable dividend income for Pennsylvania.

. starches and other food into energy needed for living. Other Penalties PA law imposes a $500 penalty on a taxpayer that files a frivolous return. but without intent to defraud. Fort Indiantown Gap. Bureau of Administrative and Financial Services. Secretary of the Treasury. The penalty is 5 percent of the unpaid tax due for each month or fraction of a month. 625 Forster St. Annville. The department may prosecute any person who attempts to evade or defeat his or her PA tax responsibility. visit: www. Room 832. A frivolous return is one that: • Does not contain sufficient information for the department to determine the correct liability. and there is currently no way to prevent or cure it. tax-deductible contribution by making your check or money order payable to the Juvenile (Type 1) Diabetes Cure Research Fund and mailing it to: Department of Health.pa. visit the department’s website at www. CASEY MEMORIAL ORGAN AND TISSUE DONATION AWARENESS TRUST FUND In Pennsylvania alone. PA 17522. tax-deductible contribution to: Wild Resource Conservation Fund. tax-deductible contribution to: PBCC’s Refunds for Research fund. Division of Budget. The maximum penalty is 25 percent. Interest for Nonpayment or Late Payment If you do not pay the tax due on or before the due date. The department may assess both late filing and underpayment penalties if you file your return after the due date. PA law imposes this penalty unless you show reasonable cause for late filing. PO Box 8764.html MILITARY FAMILY RELIEF ASSISTANCE PROGRAM Help those who serve our Nation and Commonwealth by making a gift to the Military Family Relief Assistance Program.200 men. the petition must be filed with the department’s Board of Appeals within 90 days of the mailing date of the assessment of the penalty. many Pennsylvanians are fortunate to receive transplanted organs that save their lives. You can also send a direct. The minimum penalty is $5. PA law imposes a 5 percent underpayment penalty. tax-deductible.us. Ephrata. PA law imposes a penalty of 50 percent of the underpayment. You can also send a direct. For more information. You can also send a direct. Just one donor can save or enhance the lives of up to 50 people. Room 832.revenue. The penalty is 10 percent of the face amount of the check or electronic funds transfer payment. If you do not report taxable income that is more than 25 percent of the taxable income shown on your return. PA law imposes an additional penalty. For more information.revenue. c/o Department of Military and Veterans Affairs. For forms & additional information.loss that the department assessed.000 nor be less than $25. This penalty is 25 percent of the tax due on your unreported income. 625 Forster St. JUVENILE (TYPE 1) DIABETES CURE RESEARCH FUND Type 1 diabetes is a condition where the body does not produce insulin. 344 N. Harrisburg. there are more than 8. c/o PA Breast Cancer Coalition. This special nonprofit fund helps Pennsylvania's resource agencies protect and restore these unique state treasures. You can also send a direct. Penalty for Uncollectible Funds PA tax law imposes an additional penalty on funds submitted via check and not paid on presentment or an electronic funds transfer payment and not credited on transmission (bad checks). You have the opportunity to help find a cure for this disease by contributing all or a portion of your Pennsylvania tax refund to the Juvenile (Type 1) Diabetes Cure Research Fund. Each year. Penalties for Underpayment or Late Payment If you do not pay the full amount of your tax due with your extension or your timely filed return. Penalty and Interest The department will bill you for any penalty and interest that you owe.org or call 1-800-377-8828. You are liable for these penalties if your underpayment of tax is due to negligence or intentional disregard of rules and regulations. adolescents and young adults. Casey Memorial Trust Fund and mailing it to: Department of Health. Reading Road. Bureau of Administrative and Financial Services. PA 17003-5002. Division of Budget. The causes of Type 1 diabetes are unknown. it is most often diagnosed in children. PA 17120. For more information visit: www. You must either file a timely petition for reassessment or pay the assessment and file a timely refund petition. Donating an organ is truly giving the gift of life. GOVERNOR ROBERT P.dmva.dcnr. Harrisburg. Harrisburg.pa. or extended due date. IMPORTANT: If any part of any underpayment of the tax is due to fraud. To be timely. Although the disease can be diagnosed at any age. The penalty imposed cannot exceed $1.state.state. toll-free.state.us/conservationscience/wrcp/index.S. Your gift will help Pennsylvania service members and their families by providing financial assistance to those with a direct and immediate financial need as a result of military service.. PA law imposes interest from April 15. Every penny of your donation goes directly to fund breast and cervical cancer research conducted by Pennsylvania researchers. no later than six months after the date of the assessment. and do not pay your tax liability with your return. DONATIONS WILD RESOURCE CONSERVATION FUND You have the chance to "Do Something Wild" and help protect Pennsylvania's non-game wildlife and native wild plants by making a contribution to the Wild Resource Conservation Fund. PA 17120.state. PA BREAST CANCER COALITION’S REFUNDS FOR BREAST AND CERVICAL CANCER RESEARCH FUND You have the opportunity to contribute to the PA Breast Cancer Coalition’s Refunds for Breast and Cervical Cancer Research fund by making a donation of all or a part of your tax refund. You must submit a refund petition. Taxpayers may also calculate penalty and interest by visiting the Revenue e-Services Center at www. Form REV-65.us or call.pa. or Indicates that the taxpayer is filing in a manner to delay or impede the administration of the PA tax law. The annual interest rate is that rate established January 1 of each calendar year by the U. visit www. gift to the Military Family Relief Assistance Program.pa.us PA Fast File 17 .pabreastcancer. You can also send a direct. tax-deductible contribution by making your check or money order payable to the Governor Robert P. the hormone needed to convert sugar (glucose). women and children waiting to receive life-saving organ transplants. Abatement of Penalties Penalties may be abated only if the taxpayer can show reasonable cause for abatement in his or her petition for reassessment of the penalty. PA 17105-8764. • • Contains information indicating the liability is significantly incorrect. 1-866-292-7201. Health and Welfare Building. Penalties for Not Filing or for Filing a Late Return PA law imposes a penalty if you do not file your return on or before the due date or the approved extended due date. Health and Welfare Building. You can help this vital effort by contributing all or a portion of your Pennsylvania tax refund to support educational programs that encourage people to become organ and tissue donors. Persons with Type 1 diabetes are dependent on injected or pumped insulin for life. 2013 to the date of payment.

pa.PA DEPARTMENT OF REVENUE DISTRICT OFFICES NOTE: Please call ahead to verify a district office’s address and its services or visit the department’s website at www.state.us for information.revenue.us .pa.state.revenue. visit the department’s website at www.m. to 5:00 p. Taxpayer assistance hours are 8:30 a.m.ROOM 420 PITTSBURGH PA 15219-1905 412-565-7540 READING STE 239 625 CHERRY ST READING PA 19602-1186 610-378-4401 SCRANTON RM 200 SAMTERS BLDG 101 PENN AVE SCRANTON PA 18503-1970 570-963-4585 SUNBURY 535 CHESTNUT ST SUNBURY PA 17801-2834 570-988-5520 18 PA Fast File For forms & additional information. ERIE H SCRANTON H NEW CASTLE H SUNBURY H BETHLEHEM H PITTSBURGH H H JOHNSTOWN H HARRISBURG H READING H GREENSBURG NORRISTOWN H CHESTER H p H p H PHILADELPHIA BETHLEHEM 44 E BROAD ST BETHLEHEM PA 18018-5998 610-861-2000 CHESTER 6TH FL STE 602 419 AVENUE OF THE STATES CHESTER PA 19013-4451 610-619-8018 ERIE 448 W 11TH ST ERIE PA 16501-1501 814-871-4491 GREENSBURG SECOND FL 15 W THIRD ST GREENSBURG PA 15601-3003 724-832-5283 HARRISBURG LOBBY STRAWBERRY SQ HARRISBURG PA 17128-0101 717-783-1405 JOHNSTOWN 425 MAIN ST JOHNSTOWN PA 15901-1808 814-533-2495 NEW CASTLE 103 S MERCER ST NEW CASTLE PA 16101-3849 724-656-3203 NORRISTOWN SECOND FL STONY CREEK OFFICE CENTER 151 W MARSHALL ST NORRISTOWN PA 19401-4739 610-270-1780 PHILADELPHIA STE 204A 110 N 8TH ST PHILADELPHIA PA 19107-2412 215-560-2056 PHILADELPHIA ACDMY PLZ SHPG CTR 3240 RED LION RD PHILADELPHIA PA 19114-1109 215-821-1860 PITTSBURGH 411 7TH AVE .

. .65750 Uniontown Area . . . . . . . . . . . .19750 CRAWFORD Conneaut . . . . . .05800 BERKS Antietam . . . . .21800 South Middleton . . . . . . . .11060 Cambria Heights . . . . . . . . . . . . . . . . . . . . . . . . . . . .09135 Centennial . .11450 Penn Cambria . . . . . . . . . . . . . . . . . . . .04160 Central Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10125 Freeport Area . . . . . . . . . . . . .06810 Unionville-Chadds Ford . . .14110 Keystone Central . . . . . . . . . . . . . . . . .07150 Everett Area . . . . .06400 Muhlenberg . . . . . .08650 Troy Area . .25260 Fairview . . . . . . . . . . . . .02210 Deer Lakes . . . . . . . . . . . . . . . . . . . . . . . . .26130 Frazier . . . . . . . . . . . . . . . .09100 Bristol Borough .15850 West Chester Area . . . . . . . .17300 Harmony Area .21830 West Shore . . . . . . . . .06050 Boyertown Area . . . . .01160 Fairfield Area . . . . . . . . . . . .12270 CARBON Hazleton Area . . . .20103 Corry Area . . .02735 Penn-Trafford .07150 Hollidaysburg Area . .50600 Upper Dauphin Area . . . . . . . . . . . . .26030 Belle Vernon Area . . . . . . . . . . . . . . . . . . . .04690 South Side Area . . . . . . . . . . . . . . . . . . . .22250 Harrisburg City . . .02110 Bethel Park . . . . . . . .25970 FAYETTE Albert Gallatin Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .05800 Tyrone Area . . . . . . . . . . .65440 Leechburg Area . . . . . . . . . . . . . . . . . . . . . .19110 Bloomsburg Area . . . . . . . . . . . .15780 Twin Valley . . . . . . . . . . . .02175 Clairton City . . . . .02820 Shaler Area . . . . . . . . . . . . . . . . . . . . . . . . . .02775 Riverview . .19120 Central Columbia . . . . . . . . . . . . . . . . . . . .02475 Keystone Oaks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61720 Union City Area . . . .02630 Moon Area . . . . . . . . . . . . . . .09800 Pennridge .10500 Moniteau . . . .21110 Cumberland Valley . . . .23510 Marple Newtown . . . . . . . . . . . . . . . . . . . . . . .25910 CUMBERLAND Big Spring . . . . . . . . . . . . . .43360 Penncrest . . . . . .06750 Tulpehocken Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .03450 Redbank Valley . . . . . . . . . . . .17200 Glendale . . . . .25330 Fort Leboeuf .01520 Upper Adams . . .30350 Southeastern Greene . . . . . . . . . .29130 Forbes Road . . . . .16800 BEAVER Aliquippa . . . . . . . . . . . . . .15200 Great Valley . . . . . . .13900 CENTRE Bald Eagle Area . . . . .11140 Ferndale Area . . . . . . . .06075 Brandywine Heights Area . . . . . . . .13660 Weatherly Area . .11600 Portage Area . . . . . . .02075 Baldwin Whitehall . . . . . . . . . . . . . .16030 Armstrong . . . . . . . . . . . . . . . . . . . .15900 William Penn . . . . . . . . . . . . . . . . . . . . .05100 Chestnut Ridge .22610 Steelton-Highspire . . . . . . . . . . . .15670 Phoenixville Area . . . . . . . . . . . . . . . .02145 Carlynton . . . . . . . . . . . . . . . . . . . . . . . .29230 Southern Fulton . . . . . . . . . . . . .17180 Dubois Area . . . . . . . . . . . . . . .16030 Butler Area . . . . . .06085 Conrad Weiser Area . .22830 Susquenita .01375 Littlestown Area . . . . . . . .02250 East Allegheny . . . . . . . . . . . . . . . . . . .09200 Central Bucks . . . .02600 Montour . . . . . .08600 Towanda Area . . . . . . . . . . . . . . . . . . .23770 Rose Tree Media . . . .28300 Shippensburg Area . . . . . . . . . . . .08050 Canton Area . . . . . . . . . . . . . . . .16650 North Clarion County . . . . . . . . . . . . .01305 Gettysburg Area . . . . . . .07050 Bellwood-Antis . . . . . . . .23760 Ridley . . . . . . . . . . . . . . . . . . . . . . . . . .28200 Greencastle-Antrim . . . . . .16900 CLEARFIELD Clearfield Area . . . . . . . . . . . . . . . . . . . . . . . . . . .42230 Ridgway Area . .63240 Fox Chapel Area . . . . . . .PA SCHOOL DISTRICTS AND CODES BY COUNTY SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE ADAMS Bermudian Springs . . . . .09810 Pennsbury . . . . . .01110 Conewago Valley . . . . .04150 Blackhawk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37200 Freedom Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .us PA Fast File 19 . . . . .15350 Kennett Consolidated .26080 Connellsville Area . .08900 BUCKS Bensalem Township . . . . .17100 Curwensville Area .28130 Fannett-Metal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22600 Millersburg Area . . . . . . . . . . . .27200 FRANKLIN Chambersburg Area . .17350 Moshannon Valley . . . . . . . . . . . . . . . . . . . . . . .02870 South Park . . . . . . . .02190 Cornell . . . . . .11250 Northern Cambria . . . . . . . . . . . . . . . .02634 Mount Lebanon . . . . .revenue. . . . . .23123 Chichester . . . . . . . . . . . . . . . . . .24600 Saint Marys Area .04930 BEDFORD Bedford Area . .10790 Slippery Rock Area . . . .65710 Pine-Richland . . . . . . .02830 South Allegheny . . . . . .03060 Armstrong . . . . .07800 For forms & additional information. . . . . . . . . . . . . . . . . . .15650 Owen J. . . . . . .08665 Wyalusing Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18360 Penns Valley Area .25405 Harbor Creek . . .08300 Sayre Area . . . . . . . . . . . . . .21650 Shippensburg Area . . . . . . . . .05150 Claysburg-Kimmel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .04740 Western Beaver County . . . . . . .02685 Northgate . . . . . . . . . . . . . . . . . . . . .02960 Wilkinsburg Borough . . . . . . . . . . . . . . . . . .07900 BRADFORD Athens Area . . . . . . . . . . . . .22900 Williams Valley . . . . . . . . . . . . . . . . . . . . .03085 Freeport Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .06650 Reading .25655 Millcreek Township . . . . . . . . . .15400 Octorara Area . . . . . . . . . .13650 Panther Valley . . .31750 Tussey Mountain . . . . . . . . . . . . . .09820 Quakertown Community . . . . . . . . .02410 Hampton Township . . . . . . .10360 Kiski Area . . . . . . . . . .41400 Keystone Central . . . . . . . . . . .25145 Crawford Central . . . . . . . . . . . . . . . . . . . . . . . . . . . .11850 Windber Area . . . . . . . . . . . . .02990 ARMSTRONG Allegheny Clarion Valley . . .46570 Palisades . . . . . . . .01852 ALLEGHENY Allegheny Valley . . . . . . . . . . . . . .15850 Upper Darby . . .25850 Union City Area . . . . . . . . . . . . . . . . .21800 Tuscarora .17700 Purchase Line . . . .21900 DAUPHIN Central Dauphin . . . . . . . . . . .04070 Beaver Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .04285 Hopewell Area . . . . .06910 Wyomissing . . . .17700 State College Area . . . . . . . . . . . . . . .09210 Council Rock . . . . . . . . . . . . . . . . . . . . . . . . .21160 East Pennsboro Area . .25910 Wattsburg Area . . . . . . . . .02280 Elizabeth Forward . . . . . . . . . . . . . . . . . . . . . .25355 General McLane . . . . . . . . .10750 South Butler County . . . . . . . . .07100 Claysburg-Kimmel . . . .15660 Oxford Area . .09750 New Hope-Solebury . . . . . . . . . . . . . . . . . .16750 Redbank Valley . . . . . . . . . .02125 Brentwood Borough .02225 Duquesne City . . . . . . . . . .40330 Jim Thorpe Area . . . . . . . . . .11650 Westmont Hilltop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02160 Chartiers Valley . . .23450 Interboro . . .17900 COLUMBIA Benton Area . . . . . . . . . . . . . . . . . . .23850 Unionville-Chadds Ford . . . . . . . . .26400 Southmoreland .22175 Halifax Area . . . . .02980 Woodland Hills . . . . . . . . . . . . .13500 Lehighton Area . . . . .02690 Penn Hills . . . .23410 Haverford Township . . . . . . . . . . . .16120 Clarion-Limestone Area .13550 Palmerton Area . . . . . . . . . . . . . .22400 Middletown Area . .16170 Keystone . . . .25390 Girard . . . . . . . .14100 Bellefonte Area . . .30130 Central Greene . . . . . . . . . . .17500 Philipsburg-Osceola Area . . . . . . . . . . . . . .17300 Greater Johnstown . . . . .25760 North East . .11220 Glendale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23790 Southeast Delco . . . . . . . . . . . . . .46710 BUTLER Allegheny Clarion Valley . .02920 West Allegheny . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02640 North Allegheny . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15050 Coatesville Area . . . . . . . . . . . . . . . . . . . . . . . . . .02687 North Hills . . .30140 Jefferson-Morgan . . . . . . . . . . . . . .02391 Gateway . . visit the department’s website at www. . . . . . . . . . . .22800 Susquehanna Township . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .05300 Northern Bedford County . . . . . . . . . . . . . . . . . . . . . . . . . . . . .07800 Williamsburg Community . . . . . . . . . . .09840 Souderton Area . . . . . . . . . . . . . . . . . . . . .04120 Big Beaver Falls Area . . . . . . .24800 ERIE Corry Area . . . . . . . . . . . . . . . . . . . . . . . .29750 GREENE Carmichaels Area . . . . . . .15900 CLARION Allegheny-Clarion Valley . . . . . . . . . . .48330 Morrisville Borough . . .23840 Springfield . .25435 Iroquois . . . . . . . . . . . .54880 DELAWARE Chester-Upland . . . . . . . . . . . . . . .14800 Tyrone Area . . . . . . . . . . . . . . . .65060 Brownsville Area . .31250 Juniata Valley . . .09235 Easton Area .06200 Fleetwood Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .09720 Neshaminy . . . . . . .24350 Kane Area . . .02750 Quaker Valley . . . . . . . . .32730 West Branch Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33070 Forest Area . . . . . . . . . . . . . . .15190 Downingtown Area . . . . . . .09760 North Penn . . . . . . . . . . . .04200 Ellwood City Area .06250 Governor Mifflin . . . . . . . . . . . . . . . . . . . . . . . . .56910 CAMERON Cameron County . . . . . . . .03305 Karns City Area . . .16800 Union . . . .06350 Kutztown Area . . . . .10360 Mars Area . . . . . . . . . .30650 West Greene . . . . . . . . . . . . . . . . . .07350 Spring Cove . . . . . . . . . . .09130 Bristol Township . . . . . . . . . . . . . .06550 Oley Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17900 CLINTON Jersey Shore Area .07750 Tyrone Area . . . . . .26290 Laurel Highlands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10780 CAMBRIA Blacklick Valley . . . . . . . . . . .23965 ELK Brockway Area . . . . . . . . . . . . . .21100 Carlisle Area . . . . . . . . . . . . .25145 Erie City . . . . . . . . . . .02745 Plum Borough . . . . . . . . . . . .state.22275 Lower Dauphin . .46860 Wilson . . . . . . . . . . . . . .02500 McKeesport Area . . .23690 Radnor Township . . . . . . . . . .02883 Sto-Rox . . . . . . .10535 Seneca Valley . . . . . . . . .06800 Twin Valley . . . .20135 Jamestown Area . .04530 New Brighton Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .06700 Schuylkill Valley . .19150 Millville Area . . . . . . . .23550 Penn-Delco . . . . . . . . . . . .02100 Pittsburgh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23960 West Chester Area . .11630 Richland . .06810 Upper Perkiomen . . . . . .04585 Rochester Area . . . . . . . . . . . . . . . . . .30850 HUNTINGDON Huntingdon Area . .21050 Camp Hill . . . . . . .20470 Titusville Area . . . . . . .19100 Berwick Area . . . . . . . . .07800 CHESTER Avon Grove . . . . . . . . . . .04410 Midland Borough . . . . . . . . .11200 Forest Hills . . . . .15720 Spring-Ford Area . . . . . . . . . . . . .21250 Mechanicsburg Area . . .02940 West Jefferson Hills . . . . . . .16030 Apollo-Ridge . . .23945 Wallingford-Swarthmore . .22140 Derry Township . . . . . . . . . . . . . . . . .03085 Clarion Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31280 Mount Union Area . . . . . . . . . . . . . . . . . . . . . .25830 Northwestern . . .08100 Northeast Bradford . . . . . . . . . . . . . . . . . . . . . . .54500 Southern Columbia Area . .06935 BLAIR Altoona Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02315 Fort Cherry . . . .pa. . . . . . . . .11120 Central Cambria . . .49510 North Schuylkill .02460 Highlands . . . . . . .02885 Upper Saint Clair Township . . .02865 South Fayette Township . . . . . . . . . .11130 Conemaugh Valley . . . .28600 Waynesboro Area . . . . . . . . . . . . . .02060 Avonworth . . . . . . . . . . . . . . . . Roberts . . . .06300 Hamburg Area . . . . . . . . . .02955 West Mifflin Area . . . . . . . .23130 Garnet Valley . . . . .04050 Ambridge Area . . . .04565 Riverside Beaver County . . . . . . . . .27200 Johnsonburg Area . . . . . . . . . . .02875 Steel Valley . . . . . . . . .06110 Daniel Boone Area . . . .14700 Philipsburg-Osceola Area . . . . . . . . . .26800 FOREST Forest Area . . . . . .28900 FULTON Central Fulton . . . . .18360 West Branch Area . . .06150 Exeter Township .31600 Southern Huntingdon County . . . . . . . . . . . . . . . . .05600 Tussey Mountain . . . . . . . . .03305 Karns City Area . . . . .19500 Mount Carmel Area . .46730 Tredyffrin-Easttown . . .

. . . . . . . . . . . . . . . . . . . . . . . .state. . . . . . . . .49800 PERRY Fannett-Metal . . . . . . . . . . .43330 Jamestown Area . . .37530 Shenango Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43250 Greenville Area . . . . .43280 Grove City Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37620 Union Area . . . . . . . . . . . . . . . . . .61220 Oil City Area . . . . . . .43390 Mercer Area . . . . . . . . . . . . . .57630 SUSQUEHANNA Blue Ridge . . . . .67280 Northeastern York . . . . . .35220 Forest City Regional . . . . . . .35660 Riverside . .56520 North Star . . . . . . . . . . .54680 Shenandoah Valley . . . . . . .32520 Penns Manor Area . . . . . . . .38230 Lebanon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46380 Lower Merion . . . . . . . . . . .54880 SNYDER Midd-West . . .63150 Canon-McMillan . . . . . . . . . . . . . . . . . . . . . . . . . . .46830 Upper Merion Area . . . . . . . . . . . . . . .53550 Oswayo Valley .59600 Southern Tioga . . .48330 Nazareth Area .64830 Wayne Highlands . . . . . . . . . . .36520 Pequea Valley . . . . . . . . . . . . . . . . . . . . . .67900 York Suburban .37400 Mohawk Area . . . . . . . . . . . . . . . . .us . . . . . .39130 Easton Area . . . . . . . . . . . .39030 Bethlehem Area . . . . .46640 Souderton Area . . . . . . .61130 Forest Area . . . . .56910 SULLIVAN Sullivan County . . . . . . .56840 Windber Area . . . . . . . . . . . . . . . .67130 Dallastown Area .37700 Wilmington Area . . .45200 Pleasant Valley . . . . . . . . . . . .43500 Reynolds . . . . .49800 NORTHAMPTON Bangor Area . . . . . .03450 Ligonier Valley . . . . . . . . .43530 Sharon City . . . . . . . . . . . . . . . . . . .65160 Franklin Regional . . . .26080 Burgettstown Area . . . . . . . . . . . . . .43360 Lakeview . . . . . . . . . . . . . . . . . . . . .56740 Somerset Area . . .46730 Upper Dublin . . .63190 Fort Cherry . . . . .38500 Palmyra Area . . . . . . . . . . . . . . . . . . . . . .66500 Lake-Lehman . . . . . . . . .16030 Cranberry Area . .06075 Bryn Athyn . . . . . .58300 North Pocono . .63800 Washington . . . . . . . . . . . . . . . . . . . . . . . .62830 WASHINGTON Avella Area . . . . . . . . . . . . . . . .43750 Wilmington Area . . . . . . . . . . . . . . . . . . . . .46720 Spring-Ford Area .54730 Tamaqua Area . . . . . . . . . . . . . . . . . . . . . . .49500 Warrior Run . . . . . . . . . . . . . .35030 Carbondale Area . . . . . . . . . . . . . . . . .35740 Valley View . . . . . . . . . . . . . .35700 Scranton . .67640 Southern York County . . . .65410 Kiski Area .39510 Salisbury Township . . .39450 Northwestern Lehigh .65440 Leechburg Area .36530 Solanco . . . .48860 NORTHUMBERLAND Danville Area . . . . . . . . .35460 Mid Valley . . . . . . . . . . . . . . . . . . . .65890 WYOMING Elk Lake .41500 Montoursville Area . . . . . . . . . . . . . . . .61860 WARREN Corry Area . . . . . . . . . . . . . . . . . .56770 Turkeyfoot Valley Area . . . .56630 Salisbury-Elk Lick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45540 Stroudsburg Area . . . . . .63050 Bentworth . . . . . . . . . . . . . . . . . . . . . . .46160 Hatboro-Horsham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .03060 Armstrong . . . . . .49800 VENANGO Allegheny Clarion Valley . . . . . . . . . . . . . . . . . . . . .04160 Ellwood City Area . . . . . . . . . . .27200 Franklin Area .40600 Pittston Area . .58250 Forest City Regional . . . . . . .40920 YORK Central York . . . . . . . . . . . . . . . .50300 Juniata County . . . . . . . . . . . .63170 Charleroi .54760 Tri-Valley . . . . . .67850 York City . . . . . . . . . . . . . . .35650 Susquehanna Community . . . .41200 Jersey Shore Area . . . . . . . . .36700 Warwick . .46630 Pottstown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65630 Norwin . . . . . . . . . .31600 MONROE East Stroudsburg Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48600 Wilson Area . . . . . . . . . . . . . . . . . .42750 MERCER Commodore Perry . . . . . . . . . . . . . . . .36360 Lancaster . . . . . . . . . . . . . . . . . . . . .36150 Conestoga Valley . . . . . . . .35650 Old Forge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47180 Line Mountain .61720 Valley Grove . .45600 MONTGOMERY Abington . . . .32110 Burrell . .20135 Farrell Area . . .36220 Eastern Lancaster County . . . . . . . . . . . . . . . . . . . .46710 Springfield Township . . . . . .50300 Newport . . . .revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64890 WESTMORELAND Belle Vernon Area . . . . . . . . . . . . . . . . . . . . .65310 Greensburg Salem .32330 Indiana Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37200 Laurel . . . . . . .67460 Red Lion Area .56720 Shanksville-Stonycreek . .46610 Pottsgrove .53130 Galeton Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59700 Wellsboro Area . . . . . . . .59850 Williamsport Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45520 Pocono Mountain . . . . . .32370 Marion Center Area . . . . .65650 Penn-Trafford .54600 Pottsville Area . . . . . . . . . .36450 Octorara Area . . . . . . . . . . . .33070 Brookville Area . . . . . . . . . . . . . . . . . . .63240 McGuffey . .32630 Punxsutawney Area . . . . . . . . .54500 Panther Valley . . .39450 Pen Argyl Area .39560 Southern Lehigh . . . . .46930 MONTOUR Danville Area . .54780 Williams Valley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21900 West York Area . .58250 Lackawanna Trail . . . . .44460 Mount Union Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49350 Milton Area . . . . visit the department’s website at www. .63090 Bethlehem-Center . . . . . . . . . . . .41400 Loyalsock Township . . . . . .65070 Derry Area . .25145 Titusville Area . .46840 Upper Moreland Township . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19750 Warrior Run . . . .03085 Blairsville-Saltsburg .40885 Wyoming Area . . . . . . . . .46530 Norristown Area . . . . . . . . . . . . . . . . . . . . . . . . . . . .50600 West Perry . . . . . . . . . . . . . . . . . .65710 Southmoreland . . . . . . . . . . . . . . . . . . . . . .48100 Catasauqua Area . . . . . . . . . . . . .56180 Meyersdale Area . . . . . . . . . .58460 Susquehanna Community . . . . . . . . . . . . . . . . . . . . . . .42230 Oswayo Valley . . . . . . .55500 Selinsgrove Area . . . . . . . . . . . . . . . . . . . . . .33080 Clarion-Limestone Area . .39130 East Penn . . . . . . . . . . . . .64830 POTTER Austin Area . . . . . . . . . . . . . . . . . . . . . . .36440 Manheim Township . . . . . . . . . . . . . . . . . . .37800 LEBANON Annville-Cleona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65320 Hempfield Area .33800 Purchase Line . . . . . . .48100 Catasauqua Area . . . . . . . . . . . . . . .48560 Saucon Valley . . . . . . . . . . . . . . . . . . . . .63180 Chartiers-Houston . .32800 JEFFERSON Brockway Area . . . . . . . .46850 Upper Perkiomen . . . . . . . . . . . . . .41720 MCKEAN Bradford Area . . . . . .58650 Wallenpaupack Area . . . . . . . . . . . . . . . . .38130 Eastern Lebanon County . . . . . . . . . . . . .48490 Northern Lehigh . .53750 Port Allegany . . . . . . . . . . . . . . . . . . . . . . .43130 Crawford Central . . . . . . . . . . . . .41420 Montgomery Area . . . . . . . .59850 UNION Lewisburg Area . . . . . . . . . .40300 Hazleton Area . . . .38530 LEHIGH Allentown City . .67550 South Eastern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58100 Elk Lake . . . .46030 Boyertown Area . . . . . . . . . .54470 North Schuylkill . . . . . . . . . . . . . . . . . . . . . . . . .39780 LUZERNE Berwick Area . . . . . .42080 Kane Area . . .08100 Galeton Area .08900 Wyoming Area . . . . . . . . . . . . . . . .41610 Southern Tioga . . . . . . . . . . . . . . . . . . . . . . . . . .65380 Jeannette City . . . . . . .43570 West Middlesex Area . . . .65490 Monessen City . . . . . .38030 Cornwall-Lebanon . . . . . . . . . . . . . .50800 PHILADELPHIA Philadelphia City . . . . . . . . . . . . .60500 Milton Area . . . . . . . . . . . . . . . . .40920 Wyoming Valley West . . . . .55710 SOMERSET Berlin Brothersvalley . . . . . . . . . . . .63700 Trinity Area . . . . . . . . .35130 Dunmore . .35840 LANCASTER Cocalico . . . . . . . . . . . . . .46450 Lower Moreland Township . . . . . . . . .65260 Greater Latrobe . . . . .63120 California Area . . . . . . . . .17350 Homer-Center . . . . . . . . . . . . . . . . . . .67180 Eastern York . . . . . . .50400 Susquenita . . . . . . . . . . . . . .49510 Shamokin Area . . . .58300 Montrose Area . . . . . . . . .67940 20 PA Fast File For forms & additional information. . . . .56100 Conemaugh Township Area . . . . . . . . . . . . . . . . . . . . . . .40260 Hanover Area .08100 East Lycoming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48480 Northampton Area . . . . . .66500 Lakeland . . . . . .33800 JUNIATA Greenwood . . . . .32730 United . . . .49500 Mount Carmel Area . . . . .19110 Crestwood . . . . . .39570 Whitehall-Coplay . . . . . . . .13660 Pine Grove Area . . . . . . . . . . . . . . . . . . . . .54610 Saint Clair Area . . . . . . . . . . . . . . . . . . . . . . . . .64870 Western Wayne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46570 Perkiomen Valley . . . . . . . . . . . . . .40330 Mahanoy Area . . .67440 Northern York County . . . . . . . . . . . . . . . . . . . . . . . . . . .60400 Mifflinburg Area . . .36400 Manheim Central . .40160 Greater Nanticoke Area . . . . . . . . . . . . . . . . . . . .65060 Blairsville-Saltsburg . . . . . . . . . . . . . . . .pa. . . . . . . . . . . . . .54450 Minersville Area . .40140 Dallas . . . . . . . .53280 Northern Tioga . . . . .35550 North Pocono . . . . . . . . . .43560 Sharpsville Area . .39230 Northern Lehigh .40930 LYCOMING Canton Area . . . . . . . . . . .54720 Schuylkill Haven Area . . . . . . . . . . . . . . . . . . . .46460 Methacton . .28200 Greenwood . . . . . . . .36130 Columbia Borough . . . . . . . . . . . . . . .45200 Wallenpaupack Area . . . . . . . . . . . . .49660 Southern Columbia Area . . . . .65750 Yough . . . . . . . . . . .63390 Peters Township .58300 Lackawanna Trail . . . . . . . . . . . . . . . . . . . . .67650 Spring Grove Area . . . .41510 Muncy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46130 Colonial . . .58650 TIOGA Canton Area . . . . . . . . . .46360 Jenkintown . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53280 Keystone Central .47180 Warrior Run . . . .53030 Coudersport Area . . . . . .36230 Elizabethtown Area . .54080 Hazleton Area . .65590 New Kensington-Arnold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17200 Punxsutawney Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36310 Lampeter-Strasburg . . . . . . . . . . . . . . . . . .63880 WAYNE Forest City Regional .18360 Northern Potter .65580 Mount Pleasant Area . . . . . . . .52200 East Stroudsburg Area . . . . . . . . . . . . . . . . . . . . .53750 Otto-Eldred . . . . . . . . . . .40330 Lake-Lehman . . . . .56550 Rockwood Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63100 Brownsville Area . . . . . . . . . . . . . . . . . . . . . . .61720 Warren County .48080 Bethlehem Area . . . . . . . . . . .67670 West Shore . . . . . . . .34360 LACKAWANNA Abington Heights . . . . . . . . . . .46860 Wissahickon . . . . . . . . . . . . . . . . . . . . . . .PA SCHOOL DISTRICTS AND CODES BY COUNTY SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE SCHOOL DISTRICT CODE INDIANA Apollo-Ridge . . . . . . . . . . .20470 Titusville Area . . . . . . . . . . . . .61620 Penncrest .58450 Mountain View . . . . . . . . . . . . . . .67160 Dover Area . . .67620 South Western . . . . . . . . . . . .37520 New Castle Area . . . . . . . . . .32110 Harmony Area . . .59700 Wellsboro Area . . . . . . . . .16170 Dubois Area . . . .46560 North Penn . . . . . .63650 Ringgold . . . . . . . . . . . . . . .15650 Penn Manor . . . . . . . . . . .40390 Northwest Area . . . .43290 Hermitage .40660 Wilkes-Barre Area . . . . . . . . . . . . . . . . . .41530 South Williamsport Area . .42630 SCHUYLKILL Blue Mountain . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46050 Cheltenham Township . . . . . . . .66750 Wyalusing Area . . .42630 Smethport Area .40390 Tunkhannock Area . . . . . . . . . .36240 Ephrata Area . . . . . . . . . . . . . . . .37500 Neshannock Township . .36900 LAWRENCE Blackhawk . . .37800 MIFFLIN Mifflin County . . . . .67220 Hanover Public .56700 Shade-Central City . .51500 PIKE Delaware Valley . . . . . . .38460 Northern Lebanon .49650 Shikellamy . . . . . . . . . . . . . . . . . . . . . . . . . . .42600 Port Allegany . . .36260 Hempfield . . . . . . . . .36170 Donegal . . .39460 Parkland . . . . . . . . . . . . .