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                           The state income tax rate for 2010 is 3.07 percent (0.0307).
                           2010 TAX RETURN FILING DUE DATE
                           To remain consistent with the federal tax due date, the due
                           date for filing 2010 Pennsylvania tax returns will be on or
                           before midnight, Monday, April 18, 2011.
                           ELECTRONIC FILING
                           The Department offers three easy ways to file your tax return
                           electronically: over the telephone with TeleFile; over
                           the Internet with; and through tax preparers or
                           computer software with Federal/State e-file. TeleFile and
                  are available free of charge. See Page 2 for more
                           Visit the Revenue e-Services Center at
                           to file your tax return, make payments, check the status of
                           your return and refund, and update your address.
                           TAX FORGIVENESS
                           Depending on your income and family size, you may qualify
                           for a refund or reduction of your Pennsylvania income tax
HARRISBURG PA 17129-0002

                           liability with the state's Tax Forgiveness program. Read the
                           instructions beginning on Page 33 to see if you qualify.
                           2010 STATE TAX CHANGES
                           Under the Military Spouses Residency Relief Act, nonmilitary
                           spouses of military personnel residing in Pennsylvania may be
                           able to exempt their wages from taxation. Further, nonmilitary
                           spouses of military personnel who are PA residents living
                           outside of Pennsylvania may be subject to tax on their wages,
                           even wages earned where the military spouse is stationed.
                           See Page 37 for additional information.
                           Forms Changes
                           Pennsylvania now requires paid tax preparers who file more
                           than 50 returns a year to file returns electronically. The PA-40
                           was modified to include an E-File Opt Out oval. If you are
                           preparing your return yourself, please disregard this new oval.
                           See Page 23 for additional information.
                           Although not included with this booklet, Form REV-1630A,
                           Underpayment of Estimated Taxes by Individual Farmers, was
                           developed to provide guidance on the distinctly different
                           calculation of the underpayment of estimated taxes penalty
                           (and exemption therefrom) for taxpayers who qualify as farmers
                           for PA personal income tax purposes. Visit the department's
                           website at or call the Forms
                           Ordering Service on Page 3 to obtain this form.


                           Pennsylvanians serving in combat zones or qualified haz-

                           ardous 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 due date is automatically
                           extended for 180 days from the last day of service or the last
                           day of continuous hospitalization for injuries incurred in one of
                           these areas. See Page 37 for more information.
ELECTRONIC FILING OPTIONS                                       MAILING ADDRESSES
File your personal income tax return electronically using       (For more information, see Page 24.)
one of three methods offered by the PA Department of            If you do not have the Department-provided envelope,
Revenue. TeleFile and are available free of      send your return to the address that applies to you.
                                                                If you have an amount on Line 27:
           TELEPHONE                                                 PA DEPT OF REVENUE
           If you filed a tax return last year, your Social          PAYMENT ENCLOSED
           Security Number (SSN) and ZIP code are all                1 REVENUE PLACE
           you need to file over the telephone. To find out          HARRISBURG PA 17129-0001
           if you can use TeleFile, visit the Department's
           website at or order a        If you have an amount on Line 28:
2010 PA Fast File booklet from one of the Forms Ordering             PA DEPT OF REVENUE
Services on Page 3.                                                  REFUND OR CREDIT REQUESTED
                                                                     3 REVENUE PLACE
                     INTERNET                                        HARRISBURG PA 17129-0003
                     Complete your personal income tax
                     return over the Internet and transmit      If Lines 27 and 28 are zero:
                     the return directly to the Department.          PA DEPT OF REVENUE
                     With, you can report most        NO PAYMENT OR NO REFUND
types of income and claim dependent children for Tax                 2 REVENUE PLACE
Forgiveness. To file using, you will need your        HARRISBURG PA 17129-0002
SSN and one of the following: last year's tax liability or PA
Driver's License/Identification Card number. Visit the               IMPORTANT: Do not use the above addresses
Revenue e-Services Center at                 to send other correspondence to the Department.
to file.
                   TAX PREPARER OR
                   APPROVED SOFTWARE
                   Federal/State e-file allows you to file
                   federal and state income tax returns
together or separately. It is available through tax preparers
or computer software. If you meet certain qualifications,
you can also obtain free software to file your tax returns.
Federal/State e-file allows direct deposit of your refund,
and the option to pay your PA tax due by electronic funds
withdrawal or with a credit card. Visit the Department's
website at for more information.
SAFE: Regardless of the option you choose, the
Department protects your information with the latest security
EASY: The systems perform math calculations for you.
FAST: The Department processes refunds in half of the
time compared to a paper return.
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 or
TeleFile, the Department immediately gives you a confir-
mation number as proof that you filed. When filing
Federal/State e-file, the Department sends an acknowl-
edgement directly to you, your tax professional or
Electronic Return Originator (ERO).
REMEMBER: When you use one of the electronic filing
options, do not mail a paper copy of your tax
returnkeep it for your records.
You may need to submit other information such as copies
of military orders (if on active duty outside Pennsylvania),
Forms W-2 (if your employer withheld additional PA
income tax), and tax returns you filed in other states (when
requesting a PA Resident Credit). Read and follow the
instructions. The Department reserves the right to request
an explanation or supporting information for any amount
that a taxpayer reports on a Pennsylvania tax return.

2    PA-40                                                                       
                                   TAXPAYER SERVICES AND ASSISTANCE

                  ONLINE SERVICES                               Pennsylvania income tax forms, schedules, brochures,
Revenue e-Services Center at            electronic filing options, and other information are available
  This is the location for all the Department's electron-      on the Department's website. If you do not have Internet
   ic filing services. Through this website you can: file       access, visit your local public library.
   returns using; request an extension of        E-mail Requests for Forms:
   time to file; make payments, including estimated
   payments; check the status of your return and                Automated 24-hour Forms Ordering Message Service:
   refund; update your address; calculate penalty and           1-800-362-2050.
   interest; pay tax due by electronic funds withdrawal           This line serves taxpayers without touch-tone telephone
   for PA personal income taxes; and find a link to pay             service.
   by credit/debit card.
                                                                Written Requests:        PA DEPARTMENT OF REVENUE
Online Customer Service Center at                                                        TAX FORMS SERVICE UNIT                                                                  711 GIBSON BLVD
  If you have Internet access, you can find answers to                                  HARRISBURG PA 17104-3200
   commonly asked questions by using the Department's
   Online Customer Service Center. Use the Find an
   Answer feature to search the database of commonly                               OTHER SERVICES
   asked questions. If you do not find your answer in this      Services for Taxpayers with Special Hearing and/or
   area, you can submit your question to a customer             Speaking Needs: 1-800-447-3020 (TTY)
   service representative.
                                                                Free Income Tax Preparation Assistance
PA Personal Income Tax Guide (PA PIT Guide)
                                                                  You can receive free assistance in preparing uncom-
  The Department's PA PIT Guide has information that              plicated, non-business federal, state, and local
   explains Pennsylvania's income tax and its differ-              income tax returns through the Volunteer Income Tax
   ences from federal rules. You can only access the PA            Assistance (VITA) and Tax Counseling for the Elderly
   PIT Guide at the Department's website. You can                  (TCE) programs. Visit the Department's website,
   open specific chapters of the PA PIT Guide and use              contact the Department's nearest district office, or
   the search features of Adobe Acrobat ReaderTM to                call the Internal Revenue Service's toll-free number
   find additional information on PA personal income tax           (1-800-829-1040) for the location of assistance sites.
   rules. The Department offers a link for free download           Taxpayers with modest incomes and older residents
   of the Adobe Acrobat ReaderTM.                                  are urged to take advantage of these services.
                                                                Language Services
               TELEPHONE SERVICES                                 Non-English-speaking taxpayers can receive assistance
Taxpayer Service and Information Center                            from the Department through an interpretation service.
  Call 717-787-8201 for PA personal income tax help            Espaol
   during normal business hours, 7:30 a.m. to 5 p.m.              El Departamento de lmpuestos puede ayudar los
1-888-PATAXES                                                      contribuyentes que no hablan ingls por medio de un
Touch-tone service is required for this automated 24-hour          servicio de traduccin durante el periodo de pago de
toll-free line. Call to order forms or check the status of a       impuestos.
personal income tax account, corporation tax account or         Federal Tax Assistance
property tax/rent rebate.                                         Federal tax account or technical information and problem
Harrisburg area residents may call 717-425-2533.                   solving are available by calling: 1-800-829-1040.
                                                                  Recorded Tele-Tax Service on federal tax topics or tax
                                                                   refund information is available by calling:
           FORMS ORDERING SERVICES                                 1-800-829-4477.
To obtain forms not available in this booklet, visit a            Federal tax forms and publications are available by
Revenue district office or use one of the following services:      calling: 1-800-829-FORM (3676).                                                                                          PA-40      3
                               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 for information. Taxpayer assistance hours are 9 a.m. to 12 p.m. and from 1 to 4 p.m.



    #                                                                         SUNBURY
    PITTSBURGH                                 #
               #           JOHNSTOWN                                   HARRISBURG               READING
                                     #                                                                #
                       #                                                        #
                   GREENSBURG                                                                      NORRISTOWN                 #
                                                                                                       CHESTER #


ALTOONA                            GREENSBURG                      NORRISTOWN                      PITTSBURGH
STE 204                            SECOND FL                       SECOND FL                       CHMBR COMMRCE BLDG
CRICKET FIELD PLZ                  15 W THIRD ST                   STONY CREEK OFFICE              411 7TH AVE - ROOM 420
615 HOWARD AVE                     GREENSBURG PA 15601-3003        CENTER                          PITTSBURGH PA 15219-1919
ALTOONA PA 16601-4867              (724) 832-5283                  151 W MARSHALL ST               (412) 565-7540
(814) 946-7310                                                     NORRISTOWN PA 19401-4739
                                   HARRISBURG                      (610) 270-1780                  READING
BETHLEHEM                          LOBBY                                                           STE 239
44 E BROAD ST                      STRAWBERRY SQ                   PHILADELPHIA                    625 CHERRY ST
BETHLEHEM PA 18018-5998            HARRISBURG PA 17128-0101        STE 204A                        READING PA 19602-1186
(610) 861-2000                     (717) 783-1405                  110 N 8TH ST                    (610) 378-4401
                                                                   PHILADELPHIA PA 19107-2412
CHESTER                            JOHNSTOWN                       (215) 560-2056                  SCRANTON
6TH FL STE 602                     425 MAIN ST                                                     RM 200
419 AVENUE OF THE STATES           JOHNSTOWN PA 15901-1808         PHILADELPHIA                    SAMTERS BLDG
CHESTER PA 19013-4451              (814) 533-2495                  ACDMY PLZ SHPG CTR              101 PENN AVE
(610) 619-8018                                                     3240 RED LION RD                SCRANTON PA 18503-1970
                                   NEW CASTLE                      PHILADELPHIA PA 19114-1109      (570) 963-4585
ERIE                               103 S MERCER ST                 (215) 821-1860
448 W 11TH ST                      NEW CASTLE PA 16101-3849                                        SUNBURY
ERIE PA 16501-1501                 (724) 656-3203                                                  535 CHESTNUT ST
(814) 871-4491                                                                                     SUNBURY PA 17801-2834
                                                                                                   (570) 988-5520

4       PA-40                                                                             
                                         YOUR USE TAX RESPONSIBILITY
If you or your business buys items that are subject to Sales     brochure, Pennsylvania Use Tax (REV-1748), for more
Tax for which the seller does not charge and collect the tax     information and examples of what may be taxable
on the invoice (or receipt), you are responsible for remitting   purchases for Use Tax purposes. The tax is to be reported
the tax directly to the PA Department of Revenue. This tax is    on Form PA-1, Use Tax Return. You can obtain this form
called USE TAX.                                                  from the Department's website, any Department of
                                                                 Revenue district office, or from one of the Forms Ordering
Purchases made over the Internet, through toll-free numbers
                                                                 Services on Page 3.
(800, 866, 888, and 877), from mail order catalogs or from
an out-of-state location are examples of purchases that          Pennsylvania statutes generally exclude from Sales and
would be subject to USE TAX. The tax rate is the same as         Use Tax items such as clothing, most foods purchased from
the Sales Tax - 6 percent state plus a 1 percent local tax       a grocery store, and prescription medicines. Examples of
if the purchaser is located in Allegheny County and              taxable items include: computers, sports and recreational
2 percent in Philadelphia. Please see the Department's           equipment, and formal clothing.

                                         TAXPAYERS' RIGHTS ADVOCATE
The Pennsylvania Department of Revenue has a Taxpayers'          To contact the Taxpayers' Rights Advocate:
Rights Advocate who assists taxpayers with PA personal              Send e-mail to:
income tax and PA inheritance tax problems and concerns
that have not been resolved through normal administrative
                                                                    Call: (717) 772-9347
procedures. It is the Advocate's responsibility to ensure           Write: PA DEPARTMENT OF REVENUE
that the Department provides equitable treatment with                          TAXPAYERS RIGHTS ADVOCATE
dignity and respect. For more information concerning                           LOBBY STRAWBERRY SQUARE
taxpayers' rights, visit the Department's website at                           PO BOX 280101, or request the Department's                           HARRISBURG PA 17128-0101
Taxpayers' Rights Advocate brochure (REV-527) from one
of the Forms Ordering Services on Page 3.

                                                  BEFORE YOU BEGIN
Filing Due Date                                                  Minors. PA law does not exempt a minor from the above
You must file before midnight, Monday, April 18, 2011. The       requirements to file a PA tax return even if claimed as a
U.S. Postal Service postmark date on your envelope is            dependent on a federal return.
proof of timely filing. You must report all taxable income
                                                                 Decedents. The executor, administrator, or other person
received or accrued from Jan. 1, 2010, through Dec. 31, 2010.
                                                                 responsible for the affairs of a decedent must file a PA tax
If you cannot file by the due date, request an extension of      return if the decedent met the above requirements.
time to file. Read the instructions beginning on Page 37. If
                                                                 Persons Not Required to File Federal Income Tax
you do not file your return by the due date, the Department
                                                                 Returns. If you are not required to file a federal income tax
imposes late filing penalties and interest charges.
                                                                 return, you may still be required to file a PA personal
Who Must File a PA Tax Return?                                   income tax return because the requirements for filing a
If you are a PA resident, nonresident or a part-year PA          return in Pennsylvania are different than federal require-
resident, you must file a 2010 PA tax return if:                 ments. You must file a return in Pennsylvania if you have
    You received total PA gross taxable income in excess        any of the situations described above. See Chapter 4,
     of $33 during 2010, even if no tax is due with your PA      "Who Must File a PA Tax Return" of the PA PIT Guide
     return; and/or                                              found on the Department's website, for more information.
    You incurred a loss from any transaction as an individ-
     ual, sole proprietor, partner in a partnership or PA S
     corporation shareholder.                                                                                           PA-40     5
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