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.
The Department offers three easy ways to file your tax return
electronically: over the telephone with TeleFile; over
the Internet with pa.direct.file; and through tax preparers or
computer software with Federal/State e-file. TeleFile and
pa.direct.file are available free of charge. See Page 2 for more
Visit the Revenue e-Services Center at www.revenue.state.pa.us
to file your tax return, make payments, check the status of
your return and refund, and update your address.
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.
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 www.revenue.state.pa.us or call the Forms
Ordering Service on Page 3 to obtain this form.
COMBAT ZONE AND HAZARDOUS DUTY SERVICE
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 pa.direct.file 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 www.revenue.state.pa.us 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 pa.direct.file, 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 pa.direct.file, 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 www.revenue.state.pa.us to send other correspondence to the Department.
TAX PREPARER OR
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 www.revenue.state.pa.us for more information.
BENEFITS OF ELECTRONICALLY FILING YOUR
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 pa.direct.file 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 www.revenue.state.pa.us
TAXPAYER SERVICES AND ASSISTANCE
ONLINE SERVICES Pennsylvania income tax forms, schedules, brochures,
Revenue e-Services Center at www.revenue.state.pa.us 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 pa.direct.file; request an extension of E-mail Requests for Forms: firstname.lastname@example.org
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
www.revenue.state.pa.us 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)
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.
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).
www.revenue.state.pa.us 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
www.revenue.state.pa.us for information. Taxpayer assistance hours are 9 a.m. to 12 p.m. and from 1 to 4 p.m.
# JOHNSTOWN HARRISBURG READING
GREENSBURG NORRISTOWN #
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
4 PA-40 www.revenue.state.pa.us
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: email@example.com
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
www.revenue.state.pa.us, 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
www.revenue.state.pa.us PA-40 5
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