reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.16 - Exceptions to general period of limitations on assessment and collection

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
False
					 return.
In the case of a false or fraudulent return with the intent to
					 evade any tax, the tax may be assessed, or a proceeding in court for the
					 collection of such tax may be begun without assessment, at any time after such
					 false or fraudulent return is filed.
(b)
Wilful attempt to evade
					 tax.
In the case of a wilful attempt in any manner to defeat or evade
					 any tax imposed by this article, the tax may be assessed, or a proceeding in
					 court for the collection of such tax may be begun without assessment, at any
					 time.
(c)
No
					 return.
In the case of a failure to file a return, the tax may be
					 assessed, or a proceeding in court for the collection of such tax may be begun
					 without assessment, at any time after the date prescribed for filing the
					 return.
This section cited in 61 Pa. Code §
													119.14 (relating to limitations on
						  assessment and collection)
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.17 - Extension of limitation

Current through Register Vol. 54, No. 28, July 13, 2024
The time prescribed by this chapter for the assessment of
						any tax may, prior to the expiration of such time, be extended for any period
						of time agreed upon in writing by the taxpayer and the Department. The
						extension shall become effective if the agreement has been executed by both
						parties. The period agreed upon may be extended by subsequent agreements in
						writing made before the expiration of the period previously agreed
						upon.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.18 - Limitations on refund or credit

Current through Register Vol. 54, No. 28, July 13, 2024
Any petition for refund shall be filed in accordance with
						Chapter 7 (relating to Board of Appeals) and within applicable limitation
						periods.
The provisions of this §
													119.18 amended under section 354
						  of the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.19 - Interest

Current through Register Vol. 54, No. 28, July 13, 2024
Interest at the rate of 0.75 % per month, for each month
						or fraction thereof for which any amount of tax imposed by this article is not
						paid on or before the last day prescribed for payment, shall be imposed for the
						period from such last date to the date paid. The last date prescribed for
						payment shall be determined without regard to any extension of time for filing
						the return, however, this section shall not apply to any failure to pay
						estimated tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.20 - Additions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Failure
					 to file tax return.
In the event of failure to file any return
					 required under §
											117.1 (relating to general
					 requirement of a return) on the date prescribed therefor (determined with
					 regard to any extension of time for filing), there shall be added to the tax
					 required to be shown on the return the amount specified in subsection (b)
					 unless the failure to file the return within the prescribed time is shown to
					 the satisfaction of the Department to be due to reasonable cause and not to
					 wilful neglect. The amount to be added to the tax is 5% thereof, if the failure
					 is for not more than one month, with an additional 5% for each additional month
					 or fraction thereof during which the failure continues, but which shall not
					 exceed 25% in the aggregate.
(b)
Penalty imposed on net amount due.
The amount of tax required
					 to be shown on the return for the purposes of this section shall be reduced by
					 the amount of any part of the tax which is paid on or before the date
					 prescribed for payment of the tax and by the amount of any credit against the
					 tax which may be claimed on the return.
(c)
Month defined.
If the
					 date prescribed for filing the return is the last day of a calendar month, each
					 succeeding calendar month or fraction thereof during which the failure to file
					 continues shall constitute a month for purposes of this chapter. If the date
					 prescribed for filing the return is a date other than the last day of a
					 calendar month, the period which terminates with the date numerically
					 corresponding thereto in the succeeding calendar month and each such successive
					 period shall constitute a month for purposes of this chapter. If a return is
					 not timely filed, the fact that the date prescribed for filing the return or
					 the corresponding date in any succeeding calendar month, falls on a Saturday,
					 Sunday or a legal holiday shall be immaterial in determining the number of
					 months for which the addition to the tax under this chapter applies.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.21 - Failure to pay tax due to negligence or intentional disregard of rules and regulations

Current through Register Vol. 54, No. 28, July 13, 2024
If any part of any underpayment is due to negligence or
						intentional disregard to rules and regulations, but without intent to defraud,
						there will be added to the tax an amount equal to 5% of the
						underpayment.
This section cited in 61 Pa. Code §
													119.22 (relating to failure to pay
						  due to fraud).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.22 - Failure to pay due to fraud

Current through Register Vol. 54, No. 28, July 13, 2024
If any part of any underpayment of tax required to be
						shown on a return is due to fraud, there will be added to the tax an amount
						equal to 50% of the underpayment. If a 50% addition to the tax for fraud is
						assessed with respect to an underpayment then the addition as provided in
						§
											119.21 (relating to failure to pay
						tax due to negligence or intentional disregard of rules and regulations) will
						not be assessed with respect to the same underpayment.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.23 - Additions imposed for failure to file or to pay estimated tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Except as
					 provided in subsection (c), any individual who is required to file a
					 declaration of estimated tax shall be deemed to have made an underpayment of
					 estimated tax if he fails to pay all or any part of an installment when due.
					 The amount of the underpayment shall be the excess of the amount of the
					 installment which would be required to be paid if the estimated tax were equal
					 to 80% of the tax (2/3 in the case of an individual) shown on the return for
					 the taxable year (or if no return was filed of the tax for such year) over the
					 amount, if any, of the installments paid on or before the last day prescribed
					 for such payment.
(b) Any
					 individual making an underpayment shall pay, in addition to the tax, an amount
					 at the rate of 9% per annum of the underpayment for the period of the
					 underpayment. The period of the underpayment shall begin on the day after such
					 payment was due and continue until such tax is actually paid but not beyond the
					 15th day of the fourth month following the close of the taxable year of the
					 individual.
(c) No additions to the
					 tax will be imposed if such installment is paid on or before the last date
					 prescribed for payment, and the amount of such payment is one of the following:
(1) At least 80% (66 2/3% for an individual
					 who expects to obtain at least 2/3 of his total estimated taxable income from
					 farming for the year) of the amount due on the basis of the tax shown on the
					 return for the taxable year.
(2) At
					 least as much as would have been paid if based on the tax shown on the return
					 of the prior year of the taxpayer.
(3) Based on a tax computed by using the
					 income of the taxpayer for the prior year and the current tax rate.
(4) At least 90% of the tax due on the actual
					 income earned in the months preceding the due date of the installment in
					 question.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.24 - Failure to collect or truthfully account

Current through Register Vol. 54, No. 28, July 13, 2024
Any person required to collect, account for, and pay over
						any income tax who wilfully fails to collect, truthfully account for, and pay
						over such tax, or wilfully attempts in any manner to evade or defeat any such
						tax or the payment thereof shall be liable to a penalty equal to the total
						amount of tax evaded or not collected or not accounted for and paid
						over.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.25 - Failing to furnish or furnishing a false withholding statement

Current through Register Vol. 54, No. 28, July 13, 2024
Any employer required, under the provisions of §
											113.4 (relating to time and place
						for filing reconciliation and withholding statements), to furnish a withholding
						statement to an employe who wilfully furnishes a false or fraudulent statement,
						or who wilfully fails to furnish a statement in the manner or at the time, or
						not showing the information required by §
											113.4 shall for each such failure
						be liable to a penalty of $50 for each employe.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.26 - Employer bad check

Current through Register Vol. 54, No. 28, July 13, 2024
Any employer who issues a check in payment of any tax
						which shall be returned to the Department as uncollectible, shall be charged a
						fee of 10% of the face amount of such check, but such fee shall not exceed $200
						nor be less than $10, plus all protest fees, to cover the cost of
						collections.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.27 - Fiduciary request

Current through Register Vol. 54, No. 28, July 13, 2024
To facilitate the settlement and distribution of a
						decedent's estate, the Department will, at the request of the fiduciary,
						executor, administrator, or other person who may have any liability for any
						income tax due from a decedent or his estate, determine the amount of income
						taxes due, if any, from the decedent or his estate and upon payment of the
						amount of tax plus appropriate penalty and interest so determined, the
						fiduciary or the person otherwise liable, shall be discharged from personal
						liability for any tax deficiency thereafter found to be due.
(1) After the filing of all returns due from
					 the decedent and his estate, a request for such determination may be made, in
					 duplicate, to the Department, on the form, "Request for Final Determination of
					 Personal Income Tax Liability."
(2)
					 The determination by the Department shall be final and conclusive, and if not
					 appealed by the fiduciary and except upon proof of fraud, misrepresentation or
					 nondisclosure of a material fact by the fiduciary:
(i) The determination shall not be reopened
					 or modified by any officer, employe or agent of the Commonwealth.
(ii) In any suit, action or proceeding, such
					 determination, or any collection, payment, abatement, refund or credit made in
					 accordance therewith, shall not be annulled, modified, set aside or
					 disregarded.
REQUEST FOR FINAL DETERMINATION OF PERSONAL INCOMETAX
						LIABILITY
ESTATE
								OF
____________
EIN
____________
Date of Death ____________
Decedent's
								Social
Will Book No. or Administra-
Security No.
								____________
tion
No. ____________
(note to drafter-use
								identifying information similar to that on the Inheritance Tax Waiver forms)
Decedent's Final Return was filed by the Fiduciary on
						______________________________________
Estate Final Return was filed
						______________________________________
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.28 - Timely mailing treated as timely filing and payment

Current through Register Vol. 54, No. 28, July 13, 2024
Whenever payment of all or any portion of the tax imposed
						by this article is required to be received by the Department on or before a
						certain date, the taxpayer shall be deemed to have complied with this article
						if the letter transmitting payment of such tax is received by the Department
						and is postmarked by the United States Postal Service on or prior to the final
						day on which the payment is required to be received. Any private postage meter
						or similar device imprinting a postmark or date shall not be controlling upon
						the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.29 - Procedure for claiming special tax provisions

Current through Register Vol. 54, No. 28, July 13, 2024
The following procedures shall be employed for claiming
						the special tax provisions:
(1) The
					 claimant may claim the special tax provisions upon the expiration of his
					 taxable year by completing a Special Tax Provisions Schedule (Schedule SP) and
					 filing it in conjunction with the annual return required under the provisions
					 of this article.
(2) If the
					 claimant is required to file an estimated tax return under the provisions of
					 this article, he may utilize the special tax provisions in computing the tax
					 due with such returns.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION › Section 119.30 - Innocent spouse relief

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions
.
The following words and terms, when used in this section,
						have the following meanings, unless the context clearly indicates
						otherwise:
Collection activity
-The application of
						any overpayment to the liability provided for under section 346 of the TRC
						(72
						P. S. §
													7346), the mailing of a notice
						that the Department plans to intercept taxpayer's Federal Income Tax under
						section 6402 of the IRC (26
						U.S.C.A. §
													6402) or the issuance of a
						writ of execution, whichever first occurs.
Disqualified asset
-Any property or right
						to property that was transferred from the nonelecting spouse to the electing
						spouse if the principal purpose of the transfer was the avoidance of tax or
						payment of tax, including additions to tax, penalties and interest.
Electing spouse
-A taxpayer who follows
						the procedure described in subsection (f).
Nonelecting spouse
-An electing
						taxpayer's spouse in the tax year for which the electing taxpayer is seeking
						tax relief under this section.
Rebate
-The amount refunded or credited
						to a taxpayer because the Department determined that the Pennsylvania tax
						liability reported on the Personal Income Tax return exceeds the Pennsylvania
						tax liability due or any other amount refunded or credited to taxpayer that
						reduces the Pennsylvania tax liability reported on the return.
Taxpayers' Rights Advocate
-As defined in
						section 207 of the Taxpayers' Bill of Rights (72 P. S. §
													3310-207).
Understatement
-The excess of the tax
						required to be shown on the Personal Income Tax return for the taxable year,
						less the tax shown on the Personal Income Tax return reduced by any
						rebate.
(b)
In
					 general.
(1)
Relief from
					 joint and several liability for understated tax
. A spouse who filed a
					 joint Pennsylvania Personal Income Tax return with a spouse may elect relief
					 from joint and several liability for Pennsylvania Personal Income Tax which was
					 understated on the joint return, provided the following conditions are met:
(i) The understatement of tax is attributable
					 to erroneous items of the spouse.
(ii) The eligible spouse did not know or have
					 reason to know of the understatement.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.1 - Filing tax return

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Every
					 resident individual, estate or trust having taxable income for the taxable year
					 shall file a tax return.
(b) Every
					 nonresident individual, estate or trust having taxable income for the taxable
					 year derived from sources within this Commonwealth shall file a tax
					 return.
(c) The return for any
					 deceased person shall be filed by his executor, administrator or other person
					 charged with his property.
(d) The
					 return for an individual who is unable to make a return by reason of minority
					 or other disability shall be filed by his guardian, committee, fiduciary or
					 other person charged with the care of his person or property or by his duly
					 authorized agent.
(e) The return
					 for an estate or trust shall be filed by the fiduciary. If two or more
					 fiduciaries are acting jointly, the return may be filed by any one of
					 them.
(f) A return need not be
					 filed by an individual whose tax liability is less than $1.
(g) A return filed before the due date or
					 extended due date will be considered to be filed on the due date or extended
					 due date.
The provisions of this §
													121.1 amended under section 354 of
						  the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.2 - Filing Form PA-40

Current through Register Vol. 54, No. 28, July 13, 2024
Residents, part-year residents and nonresidents shall
						file the same Form PA-40.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.3 - Residence

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A person is a
					 resident of this Commonwealth for income tax purposes if he is domiciled in
					 Pennsylvania and does not qualify as a nonresident. Domicile is that place
					 which a person considers home and to which he intends to return if away
					 therefrom.
(b) Even though a person
					 is not domiciled in this Commonwealth he shall, nevertheless, be considered a
					 Commonwealth resident for tax purposes if he spends, in the aggregate more than
					 183 days of the taxable year in this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.4 - Method of taxing residents

Current through Register Vol. 54, No. 28, July 13, 2024
If a person is a Commonwealth resident, income from
						sources both within and without this Commonwealth shall be subject to the Com
						monwealth personal income tax. A taxpayer shall be allowed a credit against the
						personal income tax if subject to and paying any tax imposed by other states or
						countries which is based upon income and such income is subject to the
						Commonwealth personal income tax. This credit shall be limited to the
						proportion of the tax otherwise due that the amount of the income of the
						taxpayer subject to tax by the other jurisdiction bears to his entire taxable
						income. If a taxpayer claims a credit for taxes paid to other states,
						references should be made to the detailed instructions of Schedule
						G.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.5 - Nonresidents

Current through Register Vol. 54, No. 28, July 13, 2024
A person is a nonresident of this Commonwealth for income
						tax purposes if domiciled in this Commonwealth and has no permanent place of
						abode in this Commonwealth; does maintain a permanent place of abode elsewhere;
						and does not spend more than 30 days of the taxable year in this Commonwealth.
						If a person is not domiciled in this Commonwealth, then he is a nonresident of
						this Commonwealth if he spends less than 183 days of the taxable year in this
						Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.6 - Method of taxing nonresidents

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a
					 person is a nonresident of this Commonwealth, the income received, earned or
					 otherwise acquired from sources within this Commonwealth shall be subject to
					 the Commonwealth personal income tax. Generally, if he is an employe, the exact
					 amount of compensation for services performed in this Commonwealth is known
					 because the employer shall allocate the exact amount of compensation, withhold
					 the tax on this amount and report the employe's Commonwealth earnings on the
					 employes Commonwealth withholding forms. If, however, earnings are not subject
					 to withholding reference should be made to the instructions to Part I of
					 Schedule H to determine how to apportion compensation from services performed
					 both within and without this Commonwealth.
(b) If a person has business or farm income
					 derived from sources both within and without this Commonwealth, and does not
					 maintain accounts and records which clearly reflect income from within this
					 Commonwealth, reference should be made to the instructions to Part II of
					 Schedule H to determine how to apportion business or farm income derived from
					 sources both within and without this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.7 - Part-year residents

Current through Register Vol. 54, No. 28, July 13, 2024
A person is a part-year resident for Commonwealth income
						tax purposes if he has changed his residence during the taxable year from a
						place outside this Commonwealth to this Commonwealth with the intent of
						residing permanently in this Commonwealth, or from Commonwealth to a place
						outside this Commonwealth with the intent of residing permanently outside this
						Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.8 - Method of taxing part-year residents

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a person is a part-year resident he
					 shall be subject to the Commonwealth personal income tax as a resident for only
					 that part of the year in which he was a resident. A taxpayer should indicate on
					 Form PA-40 the length of time he was a resident.
(b) In addition, if a person derived income
					 from sources within this Commonwealth during that part of the taxable year in
					 which he was a nonresident, he shall be subject to the Commonwealth personal
					 income tax as a nonresident for that part of the taxable year on income derived
					 within this Commonwealth. In such case, both his taxable income as a resident
					 and his taxable income as a nonresident should be entered on the same Form
					 PA-40 in order to compute your total tax liability. If as a nonresident his
					 compensation was not subject to withholding or if he derived income from a
					 business and did not maintain records which clearly reflected his income within
					 this Commonwealth, reference should be made to the instructions to Schedule H
					 on how to apportion your income.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.9 - Taxable income

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The tax
					 imposed under the act of August 31, 1971 (P. L. 362, No. 93) (72 P. S.
					 §§
												7201-8101) applies to income
					 received or accrued to a taxpayer on or after June 1, 1971. Taxpayers who file
					 on a fiscal year basis shall be subject to the tax for the first taxable period
					 on that portion of the fiscal year which postdates May 31, 1971.
(b) The tax is levied at the flat rate of 2.3
					 % on eight classes of income defined as follows:
(1)
Compensation.
All
					 salaries, wages, commissions, bonuses and incentive payments whether based on
					 profits or otherwise, fees, tips, and similar remuneration received for
					 services rendered whether directly or through an agent and whether in cash or
					 in property.
(2)
Net
					 profits.
The net income from the operation of a business, profession,
					 or other activity after provision for all costs and expenses incurred in the
					 conduct thereof, determined either on a cash or accrual basis in accordance
					 with accepted accounting principles and practices but without deduction of
					 taxes based on income.
(3)
Net gains or income from disposition of property.
Net gains or
					 net income, less net losses, derived from the sale, exchange or other
					 disposition of property, including real or personal, whether tangible or
					 intangible. The term net gains or income shall not include gains or income
					 derived from obligations which are statutorily free from State or local
					 taxation under any other act of the General Assembly of this Commonwealth or
					 under the laws of the United States.
(4)
Other.
Net gains or
					 income derived from or in the form of rents, royalties, patents and
					 copyrights.
(5)
Dividends.
Any distribution in cash or property made by a
					 corporation, association, or business trust paid out of the following:
(i) Accumulated earnings and
					 profits.
(ii) Earnings and profits
					 of the year in which such dividend is paid.
(6)
Interest.
Interest
					 derived from obligations which are not statutorily free from state or local
					 taxation under any other act of the General Assembly of this Commonwealth or
					 under the laws of the United States.
(7)
Gambling and lottery
					 winnings.
All gambling and lottery winnings.
(8)
Estates or trusts.
Net
					 gains or income derived through estates or trusts.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.10 - Reporting income

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Under the
					 law, only certain classes of income are subject to tax. Therefore, that income
					 not included in any of the eight categories is exempt from the tax.
(b) Examples of income subject to the tax
					 which shall be reported are the following:
(1)
					 Wages, salaries, commissions, bonuses, incentive payments and tips.
(2) Net profits from business or
					 profession.
(3) Profits from a
					 partnership or association.
(4) Net
					 gains from sales or exchanges of real estate, autos, securities and other
					 property.
(5) Rents and royalties
					 from property, patents and copyrights.
(6) Gambling and lottery winnings.
(7) Interest on bank deposits, bonds and
					 notes.
(8) Interest on net gain on
					 bonds or obligations of other states or countries.
(9) The taxpayer's share of income from
					 estates or trusts.
(10) Dividends
					 except dividends paid in the form of stock distributed by a corporation to its
					 stockholders if the distribution is not treated as personal income for Federal
					 Income Tax purposes.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.11 - Partnership or similar enterprise

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a person is a member of a partnership,
					 joint venture or similar enterprise, the person shall report his share of
					 taxable income whether he received it or not.
(b) A taxpayer should enter his share of net
					 profits on line two.
The provisions of this §
													121.11 amended under section 354
						  of the Tax Reform Code of 1971 (72 P. S. §
														7354).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.12 - Members of the armed forces subject to the tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a person is a member of the armed
					 forces and is a resident of this Commonwealth, he shall be subject to the
					 Commonwealth personal income tax. If a person was domiciled in this
					 Commonwealth at the time he entered the military service, he does not cease to
					 be a resident of this Commonwealth as a result of his presence in another state
					 or foreign country under military orders. That means a person shall file a Form
					 PA-40 and pay the tax due in the same manner as any other resident individual
					 unless he satisfies all three of the following conditions:
(1) Had no permanent place of abode in this
					 Commonwealth during the taxable year.
(2) Maintained a permanent place of abode
					 outside this Commonwealth during the entire taxable year.
(3) Did not spend more than 30 days in this
					 Commonwealth during the taxable year.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.13 - Net losses

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Under the
					 provisions of Article III of the Tax Reform Code of 1971 (72 P. S. §§
												7301-7361) a person shall not be allowed to
					 offset a gain in one class of income with a loss in another class of income.
					 However, a gain may be offset with a loss in the same class of income but
					 limited to the amount of the gain if the income class is one in which net
					 income rather than gross income is reported. For example, if a person
					 experiences a net loss from the sale or exchange of property he shall not enter
					 this loss on Form PA-40 and use this loss to offset income from compensation.
					 However, both gains and losses from the sale or exchange of property may be
					 entered on Schedule D and thus offset part or all of the income in this
					 class.
(b) If a person experiences
					 a net loss in an income class he should enter a zero on the appropriate line of
					 Form PA-40.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.15 - Types of returns

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a
					 husband and wife elect to file separate returns each shall report his or her
					 separate income on a separate form.
(b) If a husband and wife elect to file a
					 joint return they shall include all income of both husband and wife. A husband
					 and wife may file a joint return even though one of them had no
					 income.
(c) Husband and wife filing
					 jointly receive no tax benefits under the Commonwealth income tax law as is the
					 case when filing a joint return for Federal income tax purposes. The filing of
					 a joint return would be for the convenience of the taxpayer.
(d) If filing a joint return, a spouse shall
					 not offset a gain in one class of income with a loss of the other spouse in
					 another class of income, and in addition a spouse shall not offset a gain in
					 the same class of income with a loss of the other spouse in the same class of
					 income.
(e) If a joint return is
					 filed the couple assumes full legal responsibility for the entire year and if
					 one fails to pay the tax, the other shall pay it. In the return heading, both
					 names and both social security numbers shall be listed. Both shall sign the
					 return.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.17 - When to file

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Returns for
					 calendar or fiscal years ending in 1971 after June 1 shall be filed by April
					 15, 1972.
(b) Returns for the
					 fiscal year beginning in 1971 shall be filed on or before the 15th day of the
					 fourth month following the close of the fiscal year.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.18 - Extension of time for filing a return

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a person is granted an extension of
					 time for filing his Federal income tax return, he will automatically be granted
					 an extension of time for filing his Commonwealth income tax return. The
					 extension period granted by the Commonwealth will be equivalent to the
					 extension period granted by the Internal Revenue Service. A copy of the letter
					 or form granting the Federal extension shall accompany your return Form
					 PA-40.
(b) If a person has not been
					 granted an extension for filing his Federal income tax return, he may request
					 an extension of time for filing his Commonwealth tax return. This extension
					 shall not exceed a period of six months except for a taxpayer who is outside
					 the United States. A taxpayer shall file an application for extension of time
					 to file. Applications should be submitted in sufficient time for the Department
					 to consider and act upon them prior to the regular due date of the return. An
					 Application for extension of time to file may be obtained by writing to the
					 Department of Revenue, The Personal Income Tax Bureau, Harrisburg,
					 Pennsylvania, 17129.
(c) An
					 extension of time to file an income tax return shall not extend the time for
					 payment of the tax. For either type of extension a taxpayer shall pay in full
					 on or before the original due date the amount reasonable estimated as his
					 Commonwealth tax due.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.19 - Where to file

Current through Register Vol. 54, No. 28, July 13, 2024
Returns shall be filed with the Department of Revenue,
						The Personal Income Tax Bureau, P. O. Box 8111, Harrisburg, Pennsylvania
						17129.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.20 - How to pay

Current through Register Vol. 54, No. 28, July 13, 2024
The balance of tax due on line 17 of Form PA-40 shall be
						paid in full with the return, unless the amount due is less than $1.00, in
						which case no payment will be required. Make check or money order payable to
						Pennsylvania Department of Revenue.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.21 - Rounding money items off to whole dollars

Current through Register Vol. 54, No. 28, July 13, 2024
On the return and any schedules required to be completed,
						money items may be shown in whole-dollar amounts. This is accomplished by
						eliminating any amount less than $.50 and increasing any amount that is $.50 or
						more to the next highest dollar.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.22 - Name and social security number on forms and schedules

Current through Register Vol. 54, No. 28, July 13, 2024
The name and social security number of a taxpayer shall
						be entered on all schedules accompanying the return and shall be the same as
						that shown on Form PA-40.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.23 - Signature and verification

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 return shall not be valid unless it is signed. Husband and wife both shall sign
					 a joint return.
(b) Any person,
					 firm, or corporation who prepares the return of a taxpayer shall sign. If the
					 return is prepared by a firm or corporation, the return should be signed in the
					 name of the firm or corporation.
(c) The signature on the return verifies by
					 written declaration under penalties of perjury that the individual has
					 personally examined the return and to the best of his knowledge, the return is
					 true, correct, and complete.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.24 - Maintenance of records

Current through Register Vol. 54, No. 28, July 13, 2024
Books and records which substantiate information reported
						on a Pennsylvania Income Tax return or accompanying schedules shall be retained
						so long as the contents thereof may be material in the collection of the income
						tax. The books and records shall be made available for the inspection of an
						authorized employe of the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.25 - Amended return

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A person
					 filing a return should carefully follow the instructions which he received with
					 the return. A person filing a return should check the return to make sure he
					 has reported all of his income and claimed all of the credits to which he is
					 entitled before filing his return. If, after filing a return, a person
					 discovers that he has failed to report some of his income, erroneously claimed
					 credits or is entitled to credits which were not claimed, the person can
					 correct the error by filing an amended return. The person should file a new
					 return clearly marked, "Amended Return," in which the correct tax or refund is
					 shown.
(b) The Department will
					 review an amended return if the following apply:
(1) The amended return is filed within 3
					 years of the due date or extended due date of the original return.
(2) The amendments shown on the amended
					 return involve issues other than those under appeal.
(3) The taxpayer is not challenging the
					 Department's policy, its interpretation or the constitutionality of the
					 Commonwealth's statutes. A challenge of the Department's policy, its
					 interpretation of the statutes or the constitutionality of the Commonwealth's
					 statutes must be made by filing a petition for reassessment or a petition for
					 refund.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.26 - Penalties for failure to file or for filing a late return

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If there is a failure to file a return on
					 or before the due date prescribed on or before the date to which an extension
					 has been granted, there shall be added to the amount required to be shown as
					 tax on the return 5% of the amount of the tax, as the penalty, unless it is
					 shown that the failure to file a return is due to reasonable cause and not due
					 to willful neglect. If the failure is for more than 1 month, an additional 5%
					 for each additional month or fraction thereof shall be added during which the
					 failure continues, not to exceed 25% in the aggregate. In no case may the
					 amount added be less than $5.
(b) A
					 person who willfully fails to file a return, files a fraudulent return or
					 attempts to evade or defeat the tax, shall be guilty of a misdemeanor and upon
					 conviction be subject to fines or be imprisoned as provided for in the law, or
					 both.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 121 - FINAL RETURNS › Section 121.28 - Use of Federal income tax information

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Amounts reported on Form PA-40 are
					 subject to verification and audit by the Department.
(b) The Department and the United States
					 Internal Revenue Service are exchanging income tax information for the purpose
					 of verifying the accuracy of information reported on Pennsylvania Personal
					 Income Tax returns.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 123 - POVERTY INCOME › Section 123.1 - Special tax provisions for poverty

Current through Register Vol. 54, No. 28, July 13, 2024
For the taxable year 1974 and each year thereafter, a
						claimant who meets the standards of eligibility set forth in this chapter is
						subject to a separate class of taxation and entitled to the benefit of the
						special tax provisions as provided in this chapter. Application for benefits
						shall be made on Schedule SP. A claimant filing for benefits hereunder may not
						file a joint Form PA-40 return with their spouse. A claimant shall file
						separately.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 123 - POVERTY INCOME › Section 123.2 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
This section cited in 61 Pa. Code §
													123.3 (relating to taxability
						  under special provisions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 123 - POVERTY INCOME › Section 123.3 - Taxability under special provisions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the poverty income of the claimant as
					 determined in accordance with the definition of "poverty income" provided in
					 §
											101.1 (relating to definitions) is
					 less than or equal to the appropriate poverty income limitation as determined
					 in accordance with §
											123.2 (relating to poverty income
					 limitations) the claimant has no tax liability under this article and may be
					 entitled to a refund of amounts paid over to the Commonwealth under the
					 provisions of this article.
(b) If
					 the poverty income of the claimant as determined in accordance with the
					 definition of "poverty income" provided in §
											101.1 does not exceed the
					 appropriate poverty income limitation determined in accordance with §
											123.2 by more than the dollar
					 category contained in paragraphs (1)-(9), the claimant is entitled to a
					 reduction in the tax liability which would otherwise be imposed by this article
					 and a refund, if applicable, of amounts paid over to the Commonwealth under the
					 provisions of this article to the extent set forth as follows:
(1) Ninety percent if not in excess of
					 $100.
(2) Eighty percent if not in
					 excess of $200.
(3) Seventy percent
					 if not in excess of $300.
(4) Sixty
					 percent if not in excess of $400.
(5) Fifty percent if not in excess of
					 $500.
(6) Forty percent if not in
					 excess of $600.
(7) Thirty percent
					 if not in excess of $700.
(8)
					 Twenty percent if not in excess of $800.
(9) Ten percent if not in excess of
					 $900.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 123 - POVERTY INCOME › Section 123.4 - Deceased claimant

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 personal representative of a deceased claimant may file Schedule SP for the
					 deceased claimant for 1980 and subsequent years whether the claimant died
					 during or after the applicable tax year.
(b) The tax year for a decedent is the short
					 period beginning with the first day of his last taxable year and ending with
					 the date of his death.