Form PA-40 Schedule P "Refund Donations to Pennsylvania 529 College Savings Program Accounts" - Pennsylvania

What Is Form PA-40 Schedule P?

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 May 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 P 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 P "Refund Donations to Pennsylvania 529 College Savings Program Accounts" - Pennsylvania

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1900710052
PA SCHEDULE P
Refund Donations to
Pennsylvania 529 College
Savings Program Accounts
PA-40 P 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
Name shown first on the PA-40 (if filing jointly)
Social Security Number (shown first)
CAUTION: Pennsylvania 529 College Savings Program (PA 529) account numbers must be included or the donation(s) will not be made as re-
quested. If a donation cannot be made, a refund will be issued for the amount of the requested donation(s). Donations can only be made to PA 
529 Accounts. Total PA 529 Account donations – plus all other donations on Lines 32 through 36 of the PA-40, cannot exceed the amount on
PA-40 Line 29.
1. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
2. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
3. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
4. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
5. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
If more than five PA 529 Account donations, please complete and submit additional schedules.
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1900710052
PA SCHEDULE P
Refund Donations to
Pennsylvania 529 College
Savings Program Accounts
PA-40 P 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
Name shown first on the PA-40 (if filing jointly)
Social Security Number (shown first)
CAUTION: Pennsylvania 529 College Savings Program (PA 529) account numbers must be included or the donation(s) will not be made as re-
quested. If a donation cannot be made, a refund will be issued for the amount of the requested donation(s). Donations can only be made to PA 
529 Accounts. Total PA 529 Account donations – plus all other donations on Lines 32 through 36 of the PA-40, cannot exceed the amount on
PA-40 Line 29.
1. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
2. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
3. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
4. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
5. PA 529 11-Digit Account Number
Refund Donation
$
First Name of Beneficiary
Last Name of Beneficiary
If more than five PA 529 Account donations, please complete and submit additional schedules.
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2019
Pennsylvania Department of Revenue
Instructions for PA-40 Schedule P
Refund Donations to Pennsylvania 529 College Savings Program Accounts
PA-40 P IN 05-19
GENERAL INFORMATION
LINE INSTRUCTIONS
PURPOSE OF SCHEDULE
BOXES 1 THROUGH 5
Use PA-40 Schedule P to designate the amount of the over-
For each PA 529 Account, enter the required information.
payment from Line 29 of the PA-40 to be donated to one or
more Pennsylvania 529 Account Program whenever dona-
PA 529 ACCOUNT NUMBER
tion Code H is used on one of the Lines 32 through 36 of
Enter the eleven digit PA 529 Account number(s) for each
the PA-40, Personal Income Tax Return.
Beneficiary to whom a refund donation will be made.
NOTE: The department will issue a refund in lieu of
CAUTION: If a PA 529 Account number is not entered,
adjusting the donation if it reduces the overpayment
amount on Line 29 of the PA-40, Personal Income Tax Re-
a donation will not be made and a refund will be issued
turn, at the time it processes the return.
in lieu of the donation.
Donations to PA 529 Accounts on a 2019 PA Schedule
REFUND DONATION
P, may be deducted on a 2020 PA Schedule O, Other
Enter the amount of the overpayment to be donated.
Deductions, if the amount is reported on 2020 Form 1099-
G, Certain Government Payments. Refer to the depart-
FIRST NAME OF BENEFICIARY
ment’s website to obtain Form 1099-G information and PA
Schedule O.
Enter the first name of the Beneficiary that matches the PA
529 Account number and for whom a refund donation is
WHO MUST COMPLETE
being requested.
PA-40 Schedule P must be completed and included with an
LAST NAME OF BENEFICIARY
originally filed PA-40, if electing to make a donation of an
Enter the last name of the Beneficiary that matches the PA
overpayment of taxes to a Beneficiary Pennsylvania 529 Ac-
529 Account number and for whom a refund donation is
count.
being requested.
PA-40 Schedule P may only be included with an amended
return where the amended income decreases or where tax
If there are more than five PA 529 Account donation
withholding, estimated tax payments or tax credits increase
Beneficiaries for which a donation is requested, please
from the amounts originally reported or as reported on the
complete and submit additional schedules.
most recent amended return. Adjustments to amounts on
the original PA-40 Schedule P may not be adjusted as a re-
TOTAL REFUND DONATIONS
sult of an amendment. If a donation to a PA 529 Account of
Add the refund donation amounts for Boxes 1 through 5 for
the overpayment on an amended return is requested by in-
each Schedule P and enter the amount on the PA-40 line
cluding donation Code H on one of the Lines 32 through 36
with Code H on the line.
of the Amended PA-40, a new Schedule P must be com-
pleted that reflects only the Amended PA-40 overpayment
CAUTION: Do not enter Code H more than one time
amount to be donated. Section III on Page 2 of Schedule
on any of the Lines 32 through 36 of the PA-40, Per-
PA-40 X must be completed to explain that a new Schedule
sonal Income Tax Return. Use multiple Schedules P to des-
P is included with the return.
ignate multiple donations.
SCHEDULE INSTRUCTIONS
CAUTION: The total amount of donations to PA 529
Accounts, plus any other donations listed on Lines 32
IDENTIFICATION INFORMATION
through 36 of the PA-40, Personal Income Tax Return, may
NAME
not exceed the amount on Line 29 of the PA-40.
Enter the name of the taxpayer. If a jointly filed return, enter
NOTE: If the department adjusts a return after the do-
the name of the primary taxpayer (name shown first on the
PA-40, Personal Income Tax Return).
nation is sent to the requested PA 529 Account, the
SOCIAL SECURITY NUMBER
department will issue a billing notice or assessment notice
Enter the Social Security number (SSN) of the primary taxpayer.
for the total deficiency including the amount of the donation.
www.revenue.pa.gov
PA-40 P
1
RETURN TO FORM
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