INSTRUCTIONS BOOKLET NO FORMS INCLUDED PA-40 IN 08-20 TAX RATE due date is automatically extended for 180 days from the last day of The state income tax rate for 2020 is 3.07 percent (0.0307). service or the last day of continuous hospitalization for injuries incurred in one of these areas. See Page 41 for more information. 2020 TAX RETURN FILING DUE DATE To remain consistent with the federal tax due date, the due date for filing FILE YOUR PA PERSONAL INCOME TAX RETURN ONLINE FOR FREE 2020 Pennsylvania tax returns will be on or before midnight, Thursday, Taxpayers can utilize a new online filing system to file their 2020 April 15, 2021. Pennsylvania personal income tax returns for free. Visit mypath.pa.gov to access the new system, which also allows taxpayers to make TAX FORGIVENESS payments, view notices, update account information and find the answers Depending on your income and family size, you may qualify for a refund to frequently asked questions. You can also visit the department’s website, or reduction of your Pennsylvania income tax liability with the state’s Tax www.revenue.pa.gov, to find other information on filing your personal Forgiveness program. Read the instructions beginning on Page 37 to see income tax return. if you qualify. E-filing offers advantages not available to taxpayers filing by paper, SOCIAL SECURITY NUMBERS including error-reducing automatic calculators; prompt confirmation of a When completing the PA-40 (Pennsylvania Personal Income Tax Return), successful filing; faster refund processing and direct deposit options. please provide the ENTIRE Social Security number for you and your spouse (if applicable). If part of the Social Security numbers are not NOTE: Starting in 2021, myPATH will replace the Pennsylvania provided, it can cause delays in processing your return. Department of Revenue’s prior personal income tax filing system, padirectfile. 2020 STATE TAX CHANGES Taxpayers may now donate all or a portion of their income tax refund to Fed-State E-File: Taxpayers also have the option to electronically file the Veterans’ Trust Fund. See Pages 24 and 45 for additional information. state and federal tax returns for a fee using software available from reputable vendors. A three-digit abbreviation country code has been added to the name and address section of the PA-40, Personal Income Tax Return. Taxpayers BENEFITS OF ELECTRONICALLY FILING YOUR RETURN who have a foreign address will be required to complete this field. As a SAFE: Regardless of the option you choose, the department protects result, the foreign address instructions have been revised. See the your information with the latest security safeguards. Foreign Address Instructions beginning on Page 4 for additional EASY: The systems perform math calculations for you. information regarding how to obtain the country code and how to complete a foreign mailing address. FAST: The department processes refunds in half of the time compared to a paper return. PA-40 Schedule W-2S has been eliminated. All copies of Forms W-2, 1099-R, 1099-MISC, 1099-NEC and any other documents reporting DIRECT DEPOSIT: You can have your refund deposited directly into your compensation must be included with the tax return. Form 1099-R Filing checking or savings account. Direct deposit is not available with a paper Tips have been added to the compensation instructions for taxpayers PA tax return. required to include those documents. See Pages 10 to 14 for additional CONFIRMATION: Upon filing electronically the department sends an information. acknowledgement directly to you, your tax professional or Electronic For tax years beginning on or after Jan. 1, 2020, paid tax return preparers Return Originator (ERO). are now required under Act 13 of 2019 to provide their PTIN on the PA- REMEMBER: When you use one of the electronic filing options, do 40 return. See Page 25 for additional information. not mail a paper copy of your tax return; instead, keep it for your WHERE’S MY REFUND? records along with your confirmation number. Taxpayers can check the status of their refunds 24/7 online or by phone. You may need to submit other information such as copies of military Visit the department’s website at www.revenue.pa.gov and select the orders (if on active duty outside Pennsylvania), Form(s) W-2 (if your Where’s My Personal Income Tax Refund? link on the department’s employer withheld additional PA income tax), and tax returns you filed in homepage. Or call 1-888-PATAXES to find out the status of your refund. other states (when requesting a PA Resident Credit). Read and follow the Taxpayers will be prompted to provide their Social Security number and instructions. The department reserves the right to request an explanation Requested Refund Amount to obtain the current status. or supporting information for any amount that a taxpayer reports on a COMBAT ZONE AND HAZARDOUS DUTY SERVICE Pennsylvania tax return. Pennsylvanians serving in combat zones or qualified hazardous duty areas have the same additional time to file their state income tax returns and make payments as they have for federal income tax purposes. The TAXPAYER SERVICES AND ASSISTANCE If you do not have Internet access, visit your local public library to obtain ONLINE SERVICES copies of forms from the department’s website. www.revenue.pa.gov Email Requests for Forms: [email protected] myPATH • Request an extension of time to file; make payments, including Automated 24-hour Forms Ordering Message Service: estimated payments; check the status of your return and refund; 1-800-362-2050. update your address; calculate penalty and interest; pay tax due by • This line serves taxpayers without touch-tone telephone service. electronic funds withdrawal for PA personal income taxes; and pay Written Requests: PA DEPARTMENT OF REVENUE by credit/debit card. TAX FORMS SERVICE UNIT Online Customer Service Center 1854 BROOKWOOD ST • Find answers to commonly asked questions by using the HARRISBURG PA 17104-2244 department’s Online Customer Service Center. Use the Frequently Asked Questions feature to search the database of commonly asked OTHER SERVICES questions. If you do not find your answer in this area, you can submit Free Income Tax Preparation Assistance your question to a customer service representative. • You can receive free assistance in preparing uncomplicated, non- PA Personal Income Tax Guide business federal, state, and local income tax returns through the • The recently updated PA Personal Income Tax Guide has information Volunteer Income Tax Assistance (VITA) and Tax Counseling for the that explains Pennsylvania’s income tax and many of its differences Elderly (TCE) programs. Visit the department’s website, contact the from federal tax rules. You can only access the PA Personal Income department’s nearest district office, or call the Internal Revenue Tax Guide via the department’s website at www.revenue.pa.gov. Service’s toll-free number (1-800-829-1040) for the location of The PA Personal Income Tax Guide is divided into various sections assistance sites. Taxpayers with modest incomes and older with topics related to many issues regarding filing personal, fiduciary residents are urged to take advantage of these services. and S corporation/partnership tax returns. The PA Personal Income Language Services Tax Guide is now internet searchable in addition to searchable within each topic heading. • Non-English-speaking taxpayers can receive assistance from the department through an interpretation service. The service covers more than 70 languages. TELEPHONE SERVICES Español Customer Experience Center • El Departamento de lmpuestos puede ayudar los contribuyentes que • Call 717-787-8201 for PA personal income tax help during normal no hablan inglés por medio de un servicio de traducción durante el business hours, 7:30 a.m. to 5 p.m. periodo de pago de impuestos. 1-888-PATAXES Federal Tax Assistance Touch-tone service is required for this automated 24-hour toll-free line. • Federal tax account or technical information and problem solving Call to order forms or check the status of a personal income tax account, are available by calling: 1-800-829-1040. corporation tax account or property tax/rent rebate. • Recorded Tele-Tax Service on federal tax topics or tax refund Harrisburg area residents may call 717-425-2533. information is available by calling: 1-800-829-4477. • Federal tax forms and publications are available by calling: FORMS ORDERING SERVICES 1-800-829-FORM (3676). To obtain forms, visit a Revenue district office or use one of the following services: Internet: www.revenue.pa.gov Pennsylvania income tax forms, schedules, brochures, electronic filing options, and other information are available on the department’s website. TAXPAYERS’ RIGHTS ADVOCATE The Pennsylvania Department of Revenue has a Taxpayers’ Rights To contact the Taxpayers’ Rights Advocate: Advocate who assists taxpayers with PA personal income tax and PA • Send email to: [email protected] inheritance tax problems and concerns that have not been resolved • Call: 717-772-9347 through normal administrative procedures. It is the Advocate’s responsibility to ensure that the department provides equitable treatment • Write: PA DEPARTMENT OF REVENUE with dignity and respect. For more information concerning taxpayers’ TAXPAYERS RIGHTS ADVOCATE rights, visit the department’s website at www.revenue.pa.gov, or request LOBBY STRAWBERRY SQUARE the department’s Taxpayers’ Rights Advocate brochure (REV-527) from PO BOX 280101 one of the Forms Ordering Services above. HARRISBURG PA 17128-0101 2 PA-40 www.revenue.pa.gov 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.revenue.pa.gov for information. Taxpayer assistance hours are 8:30 a.m. to 5:00 p.m.