Pennsylvania Form PA-40X (Schedule PA-40X - Amended PA Personal Income Tax Schedule) (2024)

Schedule PA-40X - Amended PA Personal Income Tax Schedule
2023 Schedule PA-40 X - Amended PA Personal Income Tax Schedule (Form and Instructions) (PA-40 X)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING2300510050SCHEDULE PA-40 XAmended PA PersonalIncome Tax ScheduleSTARTHERE➜PA-40 X (EX) 03-23 (FI)PA Department of Revenue2023OFFICIAL USE ONLYName (if filing jointly, use name shown first on the PA-40)Social Security number (shown first)CAUTION: This schedule must be filed with a PA-40, Pennsylvania Personal Income Tax Return, indicating it is an amended return. An amended returnis not filed until the department receives both the amended PA-40 and the Schedule PA-40 X.SECTION IA. Original amount or aspreviously amendedB. Net change – amount ofincrease or (decrease)Explain in SECTION IIIC. Correct amountINCOMELine 1a Gross Compensation1a.1a.1a.Line 1b Unreimbursed Employee Business Expenses1b.1b.1b.Line 1c Net Compensation. Subtract Line 1b from Line 1a.1c.1c.1c.Line 2Interest Income2.2.2.Line 3Dividend and Capital Gains Distributions Income3.3.3.Line 4Net Income or Loss from the Operation of aBusiness, Profession or FarmNet Gain or Loss from the Sale, Exchange orDisposition of PropertyNet Income or Loss from Rents, Royalties,Patents or Copyrights4.4.5.5.6.6.6.Line 5Line 6LOSS4.LOSSLOSS5.LOSSLOSSLOSSLine 7Estate or Trust Income7.7.7.Line 8Gambling and Lottery Winnings8.8.8.9.9.9.10.10.10.11.11.11.12.12.12.Line 9Total PA Taxable Income. For Columns A and C,add only the positive income amounts from Lines 1cthrough 8.Line 10 Other Deductions. Enter the appropriate codefor the type of deduction.Line 11 Adjusted PA Taxable Income. For Columns A and C,subtract Line 10 from Line 9.Line 12 PA Tax Liability. For Columns A and C, multiplyLine 11 by 3.07 percent (.0307)WITHHOLDINGS, PAYMENTS, CREDITS, USE TAX, PENALTIES AND INTERESTLine 13 Total PA Tax Withheld13.13.13.Line 14 Credit from your 2022 PA Income Tax return14.14.14.Line 15 2023 Estimated Installment Payments15.15.15.Line 16 Extension Payment16.16.16.17.17.17.18.18.18.21.21.21.22.22.22.23.23.23.Line 17 Nonresident Tax Withheld from PA Schedule(s)NRK-1 (Nonresidents only)Line 18 Total Withholdings and Payments. Add Lines 13through 17 for Column A and C.Line 21 Tax Forgiveness Credit. Complete Lines 19 and 20on Amended PA-40Line 22 Resident Credit (Based on the instructions forPA-40, Line 22)Line 23 Other Credits (Based on the instructions for PA-40,Line 23)Line 24 Total Payments and Credits. Add Lines 18, 21, 22and 23 for Columns A and C.24.24.24.Line 25 Use Tax25.25.25.Line 27 Penalties and Interest27.27.27.2300510050Reset Entire FormTOP OF PAGE2300510050SIDE 1NEXT PAGEPRINTSCHEDULE PA-40 X2300610058Amended PA PersonalIncome Tax SchedulePA-40 X (EX) 03-23 (FI)PA Department of Revenue2023OFFICIAL USE ONLYName (if filing jointly, use name shown first on the PA-40)SECTION IISocial Security number (shown first)CALCULATION OF REFUND OR PAYMENT DUE WITH AMENDED PA-40A.Enter the amount of your amended PA tax liability from Line 12, Column C of Page 1.A.B.Enter the amount of your amended total payments and credits from Line 24, Column C of Page 1.B.C.Subtract Line B from Line A.C.D.Enter the amount of the overpayment (refund and donation(s)) from your original return orany previously amended returns. See the instructions. Do not report this amount on your amended PA-40.*D.E.Enter the amount of your amended use tax from Line 25, Column C of Page 1.E.F.Enter the amount of your amended penalties from Line 27, Column C of Page 1.F.G.Add the amounts on Lines C, D, E and F.G.H.Enter the amount of all payments made with your original return and all previously amended PA-40 returns.Include any penalties and interest paid with those returns or after the filing of those returns. Do not reportthis amount on your amended PA-40.*H.I.Subtract Line H from Line G. If the result is positive, this is the amount you owe with your amended return.Please follow the instructions for Payment Options found in the PA-40IN booklet to make a payment with youramended PA-40. If the result is negative, this is the amount of your overpayment. Use Lines 30 through 36 onyour amended PA-40 to notify the department how to disburse your overpayment. Do not report this amounton Line 28 or Line 29 of your amended PA-40.*I.*The department will automatically calculate your amended tax liability or overpayment. Including the amounts previously paid or refundedon your amended PA-40 return will delay processing and could result in avoidable correspondence from the department.SECTION IIIDESCRIPTION OR EXPLANATION OF CHANGESProvide a description or explanation for each change to amounts reported on the original or most recent amended return. Also include anexplanation for any change to filing status or residency status if changed from the original or most recent amended return. Includesupporting amended schedules and documentation as required. See the instructions.23006100582300610058SIDE 2Reset Entire FormPREVIOUS PAGENEXT PAGEPRINT2023Instructions for Schedule PA-40 XAmended Pennsylvania Personal Income Tax SchedulePA-40 X IN 03-23WHEN TO USEAn amended PA-40 Personal Income Tax Return andSchedule PA-40 X should not be used to make correctionsto a tax return if the amended return will be filed within fourmonths of the end of three years from the due date of theoriginal return (not including extensions). In such cases, itis recommended that a Petition for Refund (REV-65) befiled in order to protect appeal rights. Although amendedreturns may be filed up to three years from the due date ofthe original return or extended due date, the department isunder no obligation to act upon amended returns. However,if an REV-65 is filed, the Board of Appeals must act on thepetition within six months of the date of filing the petition.GENERAL INFORMATIONPURPOSE OF SCHEDULEUse Schedule PA-40 X to report any changes - increasesor (decreases) in income, unreimbursed business expenses, other deductions, withholdings, estimated paymentsand tax credits that are discovered after filing an original orother amended return with the department.Schedule PA-40 X is not a stand-alone form and mustbe filed with a PA-40 indicating it is an amended return.OTHER AMENDED PA-40 INSTRUCTIONSFILING STATUSIf the residency status or filing status has been changed onthe amended return, enter an explanation for the change inSection III of the schedule.A surviving spouse that is required to file a single returnafter initially filing a joint return with a deceased spousemust complete the Schedule PA-40 X and fill in theAmended Return oval on the PA-40.LINE INSTRUCTIONSSECTION ILINES 1A THROUGH 8COLUMN AEnter the amounts of income or unreimbursed businessexpenses from your original PA-40 or most recently amendedPA-40 on the corresponding lines of Schedule PA-40 X.COLUMN BEnter the amount of the net change - increase or(decrease) - and provide an explanation or reason for eachchange in Section III. Include additional documentation, suchas corrected W-2s; amended PA Schedules RK-1 or NRK1; amended PA Schedules A, B, C, F, D, E, J or UE; alongwith any other documentation supporting the increase or(decrease) in income or unreimbursed business expenses.COLUMN CFor each line, add any increases in Column B to theamounts reported in Column A and enter the total inColumn C. Subtract any (decreases) in Column B from theamount in Column A and enter the result in Column C andon the corresponding line of the amended PA-40, PersonalIncome Tax Return.LINE 9COLUMN A AND CSee the instructions on Schedule PA-40 X.COLUMN BEnter the amount of the net change - increase or (decrease).SCHEDULE INSTRUCTIONSLINE 10NAMEEnter the name of the primary taxpayer (person shownfirst) on the original PA-40, Personal Income Tax Return,filed with the department.COLUMN AEnter the amount of other deductions from your originalPA-40 or most recently amended PA-40. Enter the appropriate code from the list below for the type of deduction.SOCIAL SECURITY NUMBEREnter the Social Security number of the primary taxpayerfrom the original PA-40, Personal Income Tax Return.M – Medical Savings Account contributionH – Health Savings Account contributionDo not include W-2s or PA schedules as originallyfiled or previously amended with this schedule oramended return.T – Tuition Account Program contributionPlease write “Amended” on the top center of any amendedschedule included with the amended return.C – Combined deduction from two, three or all fourcontribution deductionsA – Pennsylvania ABLE Savings Account Programcontributionwww.revenue.pa.govPREVIOUS PAGEPA-40 XNEXT PAGEPRINT1COLUMN BEnter the amount of the net change - increase or(decrease) - and provide an explanation or reason for eachchange in Section III. Include additional documentation,such as an amended Schedule O, along with other documentation supporting the increase or (decrease) in deductions. Enter the appropriate code for the type of deductionbeing amended.COLUMN CAdd any increases in Column B to the amounts reported inColumn A and enter the total in Column C. Subtract any(decreases) in Column B from the amount in Column A andenter the result in Column C and on the corresponding lineof the amended PA-40.LINES 11 AND 12COLUMN A AND CSee the instructions on Schedule PA-40 X.COLUMN BEnter the amount of the net change - increase or (decrease).LINES 13 THROUGH 17COLUMN AEnter the amounts of tax withheld, carryover credit,estimated payments, extension payment and nonresidenttax withheld from your original or most recently amendedPA-40 on the corresponding lines of Schedule PA-40 X.its as reported on your original or most recently amendedPA-40 on the corresponding lines of Schedule PA-40 X. Ifyou claimed Tax Forgiveness on your original or mostrecently amended PA-40 or if you are amending the TaxForgiveness credit claimed, you must also complete Lines19 and 20 on your amended PA-40.COLUMN BEnter the amount of the net change - increase or (decrease)- and provide an explanation or reason for each change inSection III. Include additional documentation, such asamended Schedules SP, G-L, OC or DC, along with documentation supporting the increase or (decrease) in credits.COLUMN CFor each line, add any increases in Column B to theamounts reported in Column A and enter the total inColumn C. Subtract any (decreases) in Column B from theamount in Column A and enter the result in Column C andon the corresponding line of the amended PA-40.LINE 24COLUMN A AND CSee the instructions on Schedule PA-40 X.COLUMN BEnter the amount of the net change - increase or (decrease).LINE 25COLUMN BEnter the amount of the net change - increase or (decrease)- and provide an explanation or reason for each change inSection III. Include additional documentation, such asamended W-2s or Schedules NRK-1, along with other documentation supporting any increases or (decreases) intaxes withheld and estimated payments.COLUMN AEnter the amount of use tax from your original or mostrecently amended PA-40.COLUMN CFor Line 16, enter the amount of the payment made accompanying REV-276, Application for Extension of Time to File.For all other lines, add any increases in Column B to theamounts reported in Column A and enter the amount inColumn C. Subtract any (decreases) in Column B from theamount in Column A and enter the amount in Column Cand on the corresponding line of the amended PA-40.NOTE: You may not claim an overpayment of use taxby filing an amended PA-40. You must file a Petitionfor Refund (REV-65) to obtain a refund of use tax.LINE 18COLUMN A AND CSee the instructions on Schedule PA-40 X.COLUMN BEnter the amount of the net change - increase or (decrease).LINES 21 THROUGH 23COLUMN AEnter the amount of Tax Forgiveness, resident credit, childand dependent care enhancement tax credit, or other cred2COLUMN BEnter the amount of the increase and provide an explanationor reason for the change in Section III. See the instructionsfor PA-40, Line 25 for additional information about use tax.COLUMN CAdd any increase in Column B to the amounts reported inColumn A and enter the total in Column C and on Line 25of the amended PA-40.LINE 27COLUMN AEnter the amount of penalties and interest from your originalor most recently amended PA-40.COLUMN BEnter the amount of the net change – increase or (decrease)– and provide an explanation or reason for each change inSection III.PA-40 Xwww.revenue.pa.govPREVIOUS PAGENEXT PAGEPRINTCOLUMN CCalculate the adjusted penalties and interest and enter theamount here. Include a statement providing a breakdownof the adjusted amounts along with all calculations.donation of that refund to one or more of the organizationslisted in the PA-40IN, Personal Income Tax ReturnInstructions Booklet. Enter the donation organizationcode(s) on Lines 32 through 36 of the amended PA-40.SECTION IISECTION IIICALCULATION OF REFUND OR TAX DUE WITHAMENDED PA-40The worksheet on Page 2 must be used to determine theamount of refund or tax due with the amended return.DESCRIPTION OR EXPLANATION OF CHANGESFor each change, include the line number and an explanationof the change. Also include the explanation for any changesto filing status or residency status made directly on theamended return. If additional space is required, include asupplemental statement. Include only those schedules andstatements that are amended. Include documentation tosupport all changes to residency status.See the instructions on the worksheet for Lines A, B, C, E,F, G, H and I.LINE DIf this is the first amended return filed, enter the amount ofthe overpayment from Line 29 of the original return. If anamended return was previously filed and the amount onLine C of the worksheet was negative for the most recentlyfiled amended return, enter the amount from Line C of thatamended return as a positive number on Line D.CAUTION: Do not enter amounts previously paidor refunded on your amended PA-40. Also, do notcomplete Lines 28 and 29 on your amended PA-40. Seethe worksheet for additional information and instructions.NOTE: If your amended return results in an overpayment and you wish to have the amount carried forward, you must indicate this on Line 31 on your amendedPA-40.NOTE: If your amended return has resulted in anoverpayment of the taxes, you may also make aCAUTION: Do not include copies of schedules orstatements included with the original PA-40 or previously filed amended PA-40. Such prior return records aremaintained by the department.If amending a return to include income not includedfrom a Schedule RK-1 from a partnership on theoriginal return, the amended PA-40 would include SchedulePA-40 X, the Schedule RK-1 from the partnership and anyamended statements or schedules where the partnershipincome is reported.If amending a return to change the amount of incomeincluded from a partnership on a previously amendedreturn, the new amended PA-40 would include SchedulePA-40 X, the amended Schedule RK-1 from the partnershipand only the amended schedules or statements where achange to the partnership income is reported.www.revenue.pa.govPREVIOUS PAGEPA-40 XRETURN TO FORMPRINT3

Extracted from PDF file 2023-pennsylvania-form-pa-40x.pdf, last modified December 2011

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About the Individual Income Tax

2023 Form PA-40X

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