Form PA-40 Schedule W-2S "Wage Statement Summary" - Pennsylvania

What Is Form PA-40 Schedule W-2S?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania.The document is a supplement to Form PA-40, Pennsylvania Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2018;
  • The latest edition provided by the Pennsylvania Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PA-40 Schedule W-2S by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form PA-40 Schedule W-2S "Wage Statement Summary" - Pennsylvania

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1901910057
PA SCHEDULE W-2S
Wage Statement Summary
2019
PA-40 W-2S 09-19 (FI)
PA Department of Revenue
OFFICIAL USE ONLY
Summary of PA-Taxable Employee, Non-employee and Miscellaneous Compensation
START
Name shown first on the PA-40 (if filing jointly)
Social Security Number (shown first)
Use this schedule to list and calculate your total PA-taxable compensation and PA tax withheld from all sources.
Section I Instructions: List each federal Form W-2 for you and your spouse, if married, received from your employer(s). In the first column enter T for the taxpayer’s Social
Security Number that appears first on the PA tax return and enter S for the second or spouse SSN. From the Form(s) W-2, enter each employer’s federal identification number.
Enter the amounts from the Forms W-2 in each column. IMPORTANT: You do not have to submit a copy of your Form W-2 if you earned all your income in Pennsylvania and
your employer reported your PA wages correctly and withheld the correct amount of PA income tax. You must submit a copy of your Form W-2 in certain circumstances. See
the PA Schedule W-2S instructions for a list of when a copy of a W-2 is required.
Section II Instructions: List each source of income received during the taxable year on a form or statement other than a federal Form W-2. Enter each payer’s name. List the
payment type that most closely describes the source of your non-employee compensation. Enter the amount of other compensation that you earned. If the form or statement
does not have separately stated amounts, enter the amount shown in both federal and PA columns.
IMPORTANT: You must submit a copy of each form and statement that you list in Section II, whether or not the payer withheld any PA income tax and regardless of whether
or not the income was taxable in PA. CAUTION: The federal and Pennsylvania (state) wages may be different in Section I and Section II.
If you need more space, you may photocopy this schedule or make your own schedules in this format.
Section I - Federal Forms W-2
SEE THE INSTRUCTIONS FOR WHEN TO SUBMIT FORM(S) W-2
Federal wages
Medicare wages
PA compensation
PA income tax
T/S
Employer’s identification number from Box b
from Box 1
from Box 5
from Box 16
withheld from Box 17
Total Section I - Add the Pennsylvania columns
Section II - Miscellaneous and Non-employee Compensation from federal Forms 1099-R, 1099-MISC and other statements
YOU MUST SUBMIT COPIES OF EACH FORM OR STATEMENT LISTED IN THIS SECTION
A.
B.
C.
D.
E.
F.
G.
H.
T/S Type
Payer FEIN
1099R code
Total federal amount
Adjusted plan basis
PA compensation
PA tax withheld
Total Section II - Add the Pennsylvania columns
TOTAL - Add the totals from Sections I and II
Enter the TOTALS on your PA tax return on:
Line 1a
Line 13
Payment type: A. Executor fee
B. Jury duty pay
C. Director’s fee
D. Expert witness fee
E. Honorarium
F. Covenant not to compete
G. Damages or settlement for lost wages, other than personal injury
H. Other nonemployee compensation. Describe:
I. Distribution from employer sponsored retirement, pension or qualified deferred compensation plan
J. Distribution from IRA (Traditional or Roth)
K. Distribution from Life Insurance, Annuity or Endowment Contracts
L. Distribution from Charitable Gift Annuities
M. Distribution from Employee Stock Ownership Plan
Describe:
1901910057
1901910057
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1901910057
PA SCHEDULE W-2S
Wage Statement Summary
2019
PA-40 W-2S 09-19 (FI)
PA Department of Revenue
OFFICIAL USE ONLY
Summary of PA-Taxable Employee, Non-employee and Miscellaneous Compensation
START
Name shown first on the PA-40 (if filing jointly)
Social Security Number (shown first)
Use this schedule to list and calculate your total PA-taxable compensation and PA tax withheld from all sources.
Section I Instructions: List each federal Form W-2 for you and your spouse, if married, received from your employer(s). In the first column enter T for the taxpayer’s Social
Security Number that appears first on the PA tax return and enter S for the second or spouse SSN. From the Form(s) W-2, enter each employer’s federal identification number.
Enter the amounts from the Forms W-2 in each column. IMPORTANT: You do not have to submit a copy of your Form W-2 if you earned all your income in Pennsylvania and
your employer reported your PA wages correctly and withheld the correct amount of PA income tax. You must submit a copy of your Form W-2 in certain circumstances. See
the PA Schedule W-2S instructions for a list of when a copy of a W-2 is required.
Section II Instructions: List each source of income received during the taxable year on a form or statement other than a federal Form W-2. Enter each payer’s name. List the
payment type that most closely describes the source of your non-employee compensation. Enter the amount of other compensation that you earned. If the form or statement
does not have separately stated amounts, enter the amount shown in both federal and PA columns.
IMPORTANT: You must submit a copy of each form and statement that you list in Section II, whether or not the payer withheld any PA income tax and regardless of whether
or not the income was taxable in PA. CAUTION: The federal and Pennsylvania (state) wages may be different in Section I and Section II.
If you need more space, you may photocopy this schedule or make your own schedules in this format.
Section I - Federal Forms W-2
SEE THE INSTRUCTIONS FOR WHEN TO SUBMIT FORM(S) W-2
Federal wages
Medicare wages
PA compensation
PA income tax
T/S
Employer’s identification number from Box b
from Box 1
from Box 5
from Box 16
withheld from Box 17
Total Section I - Add the Pennsylvania columns
Section II - Miscellaneous and Non-employee Compensation from federal Forms 1099-R, 1099-MISC and other statements
YOU MUST SUBMIT COPIES OF EACH FORM OR STATEMENT LISTED IN THIS SECTION
A.
B.
C.
D.
E.
F.
G.
H.
T/S Type
Payer FEIN
1099R code
Total federal amount
Adjusted plan basis
PA compensation
PA tax withheld
Total Section II - Add the Pennsylvania columns
TOTAL - Add the totals from Sections I and II
Enter the TOTALS on your PA tax return on:
Line 1a
Line 13
Payment type: A. Executor fee
B. Jury duty pay
C. Director’s fee
D. Expert witness fee
E. Honorarium
F. Covenant not to compete
G. Damages or settlement for lost wages, other than personal injury
H. Other nonemployee compensation. Describe:
I. Distribution from employer sponsored retirement, pension or qualified deferred compensation plan
J. Distribution from IRA (Traditional or Roth)
K. Distribution from Life Insurance, Annuity or Endowment Contracts
L. Distribution from Charitable Gift Annuities
M. Distribution from Employee Stock Ownership Plan
Describe:
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2019
Pennsylvania Department of Revenue
Instructions for PA-40 Schedule W-2S
Wage Statement Summary
PA-40 W-2S IN 09-19
WHAT’S NEW
FORM INSTRUCTIONS
The schedule was revised to divide the form into sections
IDENTIFICATION INFORMATION
instead of parts to conform to a new department standard
NAME OF TAXPAYER CLAIMING TAX FORGIVENESS
required as part of a computer system change. Two new
Enter the name of the taxpayer. If a jointly filed return, enter
segments of instructions have been added for “How to Sub-
the name of the primary taxpayer (name shown first on the
mit Form(s) W-2, 1099-R, 1099-MISC or Other Documents”
PA-40, Personal Income Tax Return).
and “When to Submit Form(s) 1099-R, 1099-MISC or Other
SOCIAL SECURITY NUMBER
Documents”. Column C in Section II was revised to request
Enter the Social Security number (SSN) of the taxpayer. If a
the Payer FEIN instead of the Payer Name.
jointly filed return, enter the primary taxpayer’s SSN.
GENERAL INFORMATION
GENERAL INSTRUCTIONS
PURPOSE OF SCHEDULE
SECTION I
Use PA-40 Schedule W-2S to report compensation received
from employment, miscellaneous non-employee compensa-
Use Section I of PA-40 Schedule W-2S to report Pennsyl-
tion and taxable distributions from retirement plans. Use PA-
vania-taxable compensation from federal Form(s) W-2 as
40 Schedule W-2S to record information regarding
well as to record amounts from Form W-2 not taxable for
distributions from annuities taxable as interest income.
Pennsylvania personal income tax purposes. Include a
Refer to the PA Personal Income Tax Guide – Gross Com-
statement explaining why any amounts are not Pennsylva-
pensation section for additional information.
nia-taxable compensation.
Legible photocopies of Form W-2 must be submitted in
RECORDING DOLLAR AMOUNTS
some circumstances. See “When to Submit Form(s) W-2”
Show money amounts in whole-dollars only. Eliminate any
later in these instructions. Otherwise, do not submit Form(s)
W-2. However, the department has the statutory authority to
amount less than $0.50 and increase any amount that is
require actual Form(s) W-2.
$0.50 or more to the next highest dollar.
SECTION II
WHO MUST COMPLETE
PA-40 Schedule W-2S must be completed and included with
Use Section II of PA-40 Schedule W-2S to list all the sources
an originally filed PA-40, Personal Income Tax Return, for
of non-employee and other compensation as well as all tax-
any taxpayer(s) reporting gross compensation on Line 1a of
able and nontaxable distributions from eligible Pennsylvania
retirement plans, all distributions from IRAs, all distributions
the PA-40. PA-40 Schedule W-2S must also be completed
from qualified deferred compensation plans, all distributions
to record any distributions from pension or profit-sharing
from annuities purchased from commercial insurance or mu-
plans, IRAs, SEPs, annuities and any other retirement plan
tual companies, all distributions from employee stock own-
or distribution reported on federal Form 1099-R, Distribu-
ership plans (ESOP), all distributions from endowment
tions From Pensions, Annuities, Retirement or Profit-Sharing
contracts and all distributions from charitable gift annuities.
Plans, IRAs, Insurance Contracts, etc., whether the distri-
Report Pennsylvania-taxable and nontaxable compensation
bution is taxable or nontaxable for Pennsylvania personal
and any Pennsylvania tax withheld from that income.
income tax purposes.
Form(s) 1099-R, 1099-MISC, and other documents report-
An amended PA Schedule W-2S must be included with
ing the income shown on Section II of PA Schedule W-2S
Schedule PA-40 X if increases or decreases in income or
must be included with the PA-40, Personal Income Tax Re-
changes to any information or amounts in Sections I or II of
turn. See “When to Submit Form(s) 1099-R, 1099-MISC or
PA Schedule W-2S are discovered after an original or other
Other Documents” later in these instructions. Include Penn-
amended return is filed with the department. Section III on
sylvania-taxable and nontaxable amounts from Form(s)
Page 2 of Schedule PA-40 X must be completed to explain
1099 that show pensions, retirement plan distributions, ex-
any increase or decrease to the gross compensation re-
ecutor fees, jury duty pay, and other miscellaneous compen-
ported on an amended PA-40, Personal Income Tax Return.
sation.
www.revenue.pa.gov
PA-40 W-2S
1
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PA COMPENSATION
HOW TO SUBMIT FORM(S) W-2, 1099-R,
Enter the Pennsylvania compensation from Box 16 of the
1099-MISC OR OTHER DOCUMENTS
W-2 for each employer.
CAUTION: If Box 15 of the W-2 does not indicate PA
PAPER FILED RETURNS
as the state, the compensation reported by the em-
For paper filed PA-40, Personal Income Tax Returns, submit
ployer in Box 16 may be required to be adjusted to conform
a photocopy (8 ½ x 11 sheet) of the form(s) W-2, 1099-R
to Pennsylvania’s rules. Examples of the adjustments re-
and/or 1099-MISC as required per “When to Submit Form(s)
quired to be made include, but are not limited to: increasing
W-2” in Section I of instructions and/or “When to Submit
the compensation to include any retirement plan or qualified
Form(s) 1099-R, 1099-MISC or Other Documents” in Sec-
deferred compensation contribution amounts (Codes D, E,
tion II of the instructions.
F, G, H and/or S in Box 12 of the W-2) not included in the
Box 16 amount, decreasing the compensation to remove
E-FILED RETURNS
any group-term life insurance premiums paid (Code C in Box
For e-filed returns (software transmitted or padirectfile re-
12 of the W-2) included in the Box 16 amount. Complete and
turns), Form(s) W-2, 1099-R and/or 1099-MISC may be sub-
include the PA-40 W-2 RW, PA W-2 Reconciliation Work-
sheet with the PA-40, Personal Income Tax Return.
mitted as required per “When to Submit Form(s) W-2” in
Section I of instructions and/or “When to Submit Form(s)
PA INCOME TAX WITHHELD
1099-R, 1099-MISC or Other Documents” in Section II of
Enter the amount of Pennsylvania income tax withheld from
the instructions using one of the following methods:
Box 17 of the W-2 for each employer.
● PDF file – attaching a PDF file of the documents to
WHEN TO SUBMIT FORM(S) W-2
return when filed (if the software allows these attach-
The department does not require submission of a copy of
ments);
Form W-2 in all instances. A copy of Form W-2 is not re-
● Fax - using the DEX-93, Personal Income Tax Corre-
quired to be submitted when all the compensation income
spondence Sheet, as the cover sheet and faxing the
was earned in Pennsylvania and the employer reported the
document(s) to 717-772-4193;
Pennsylvania wages correctly and withheld the correct
amount of Pennsylvania personal income tax.
● Email – attaching a PDF file of the document(s) to an
email to RA-BITPITELFCORFAXES@PA.GOV using
An actual state copy or a legible photocopy of each state
the DEX-93 as a cover sheet and following the email
copy of Form W-2 and/or a written explanation of the amount
rules on the DEX-93; or
of compensation reported should be submitted with the PA-
● U.S. Postal Service - mailing the information to the de-
40, Personal Income Tax Return, if:
partment at:
1. The PA compensation entered on Line 1a of the PA-40,
PA DEPARTMENT OF REVENUE
Personal Income Tax Return, is not the same as Box 16
ELECTRONIC FILING SECTION
on Form W-2 (when the amount of Pennsylvania com-
P.O. BOX 280507
pensation or withholding is believed to be incorrect).
HARRISBURG PA 17128-0507
2. The employer provided a handwritten Form W-2.
3. The employer reported an incorrect amount on Form W-
LINE INSTRUCTIONS
2. A written statement from the employer must also be
included.
SECTION I
4. The employer withheld PA income tax from wages at a
rate that is more than the current year’s tax rate of 3.07
List each federal Form W-2 for the taxpayer and/or spouse,
percent.
if married, received from each employer.
5. PA income tax was withheld by an employer for a resi-
T/S
dent of a reciprocal compensation agreement state.
Enter a T to report the income from all Forms W-2 for the
taxpayer whose SSN appears first on the PA-40, Personal
6. The Medicare wages in Box 5 on Form W-2 are greater
Income Tax Return. Enter an S for all Forms W-2 for the
than PA wages in Box 16. In this case, complete and in-
spouse.
clude the PA-40 W-2 Reconciliation Worksheet with the
PA-40, Personal Income Tax Return.
EMPLOYER’S IDENTIFICATION NUMBER
7. A PA resident is working in another state or country and
Enter the federal employer identification number (FEIN) from
did not have PA income tax withheld by the employer.
Box B of the W-2 for each employer.
8. A distribution from a nonqualified deferred compensa-
FEDERAL WAGES
tion plan is included in Box 1 of Form W-2.
Enter the amount of federal wages from Box 1 of the W-2
for each employer.
9. Form W-2 shows income earned or tax withheld for an-
other state.
MEDICARE WAGES
Enter the amount of Medicare wages from Box 5 of the W-
NOTE: If Form W-2 or a federal substitute W-2, Form
2 for each employer.
4852 is not available, evidence of the Pennsylvania
2
PA-40 W-2S
www.revenue.pa.gov
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compensation and tax withheld must be submitted by pro-
NOTES: If the type of payment listed on Form 1099-
R is not known, contact the payer for more information
viding pay stubs and a statement identifying the employer
regarding the distribution to properly report the type of pay-
and the reason Form W-2 is not available. Please submit
ment. For distributions from an IRA, the box next to Box 7
legible photocopies. Keep all original documents.
on the 1099-R will have an X entered to indicate a distribu-
See “How to Submit Form(s) W-2, 1099-R, 1099-MISC or
tion from a traditional IRA, SEP IRA or SIMPLE IRA. Distri-
Other Documents” for additional information.
butions from Roth IRAs will have either code J or T included
in Box 7 of the 1099-R. Distributions from qualified deferred
TOTAL SECTION I
compensation plans should be listed on Form(s) W-2 or W-
Add the amounts of PA compensation and PA income tax
2P.
withheld and enter the results.
COLUMN C
SECTION II
Enter the payers’ federal employer identification number
List each source of income received during the taxable year
(FEIN).
on a form or statement other than a federal Form W-2.
COLUMN D
IMPORTANT: A copy of each form and statement for
amounts listed in Section II must be submitted with the
If the payment being reported is from a federal Form 1099-
PA-40, Personal Income Tax Return, whether or not the
R, enter the distribution code(s) listed in Box 7 of the 1099-
payer withheld any PA income tax and regardless of whether
R.
or not the income was taxable in PA.
COLUMN E
See “When to Submit Form(s) 1099-R, 1099-MISC or Other
Documents” for additional information.
Enter the total amount of the payment from a federal Form
1099-MISC or from another document and/or any distribu-
CAUTION: The federal and Pennsylvania (state)
tion from federal Form 1099-R Box 1. If the payment is from
wages may be different in Section I and Section II.
a federal Form 1099-MISC or from another document other
than a 1099-R, enter the same amount in Column G.
COLUMN A
COLUMN F
Enter a T if the payment or distribution was to the primary
taxpayer shown first on the PA-40 or S if the payment or dis-
If the distribution code in Column D is 1, 2, J, L, S or U from
tribution was to the spouse.
the 1099-R, enter the amount of the adjusted basis in the
plan. The adjusted basis in the plan or IRA is generally equal
COLUMN B
to the sum of the contributions to the plan or IRA minus the
sum of prior distributions which were previously treated as
Enter the letter designation for the type of payment(s) from
nontaxable as a recovery of such contributions.
the following list:
● A Executor fee;
COLUMN G
● B Jury duty pay;
If the distribution code in Column D is 1, 2, 8, 9, J, L, S or U
from the 1099-R, subtract the amount in Column F from Col-
● C Director’s fee;
umn E and enter the resulting amount (but not less than
● D Expert witness fee;
zero) here. If any other 1099-R code was entered in Column
D, enter a zero in Column G (there is no PA-taxable com-
● E Honorarium;
pensation from these codes). If the distribution code in Col-
● F Covenant not to compete;
umn D is a 7, or 7D, or 2D, 3D, or 4D and the payment type
listed in Column B is K or L, these types of payments are
● G Damages or settlement for lost wages other than per-
not taxable as compensation, but are taxable as interest in-
sonal injury;
come to the extent there is income included in federal gross
income. Although not taxable as compensation, they must
● H Other non-employee compensation (enter descrip-
be included to allow for reconciliation with amounts reported
tion in space provided);
for federal income tax purposes. Refer to the PA Personal
● I Distribution from employer sponsored retirement,
Income Tax Guide – Gross Compensation section for addi-
pension, or qualified deferred compensation plan;
tional information regarding 1099-R codes and their taxabil-
ity.
● J Distribution from IRA (Traditional or Roth);
If a payment from a 1099-MISC or from another document
● K Distribution from life insurance, annuity or endow-
other than a 1099-R was entered, enter the amount from
ment contracts;
Column E.
● L Distribution from charitable gift annuities; and/or
CAUTION: Although the income reported on Form
● M Distribution from employee stock ownership plan
1099-R may not be taxable as compensation due to
(enter description in space provided).
the code reported in Box 7 of the 1099-R, there may be
www.revenue.pa.gov
PA-40 W-2S
3
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