Form PA-19 Schedule 19 "Taxable Sale of a Principal Residence" - Pennsylvania

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What Is Form PA-19 Schedule 19?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2020;
  • The latest edition provided by the Pennsylvania Department of Revenue;
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Download a fillable version of Form PA-19 Schedule 19 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-19 Schedule 19 "Taxable Sale of a Principal Residence" - Pennsylvania

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PA SCHEDULE 19
Taxable Sale of a
START
Principal Residence
PA-19 (EX) 11-20 (FI)
20
PA DEPARTMENT OF REVENUE
OFFICIAL USE ONLY
Primary Taxpayer’s Social Security Number
Name(s) as shown on PA-40
City
State
ZIP Code
RESIDENTIAL USE QUESTIONS
SECTION I
QUESTION 1.
What was the date of disposition for the residence? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MM/DD/YYYY
QUESTION 2.
Did the taxpayer use or have use of the property for a total of at least two years during
the five-year period preceding the date of disposition?
Yes
No
QUESTION 3.
Did the taxpayer own the residence as principal residence for a total of at least two years
during the five-year period preceding the date of disposition?
Yes
No
QUESTION 4.
Did the taxpayer sell another principal residence during the two years preceding the date
of disposition?
Yes
No
QUESTION 5.
At any time during the ownership period of the principal residence, was any part of the prop-
erty surrounding the principal residence used for business purposes? See the instructions.
Yes
No
QUESTION 6.
At any time during the ownership period of the principal residence, was any part of the
principal residence itself used for business purposes? See the instructions.
Yes
No
If the answers to Questions 5 and 6 are both "NO", go to Section II.
COMPLETE LINES 1A, 1B AND 1C IF YOU ANSWER "YES" TO QUESTION 5.
1a.
Enter the fair market value of the property used for residential purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1a.
1b.
Enter the fair market value of the entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1b.
1c.
Residential Use Ratio. Divide Line 1a by Line 1b and enter as a decimal using six decimal places.
Enter here and also enter on Line 9 below if the answer to Question 6 is "NO". . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1c.
COMPLETE LINES 2A, 2B AND 2C IF YOU ANSWER "YES" TO QUESTION 6.
2a.
Enter the total Square footage used for residential purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2a.
2b.
Total square footage of entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2b.
2c
Residential Use Ratio. Divide Line 2a by Line 2b and enter as a decimal using six decimal places.
Enter here and also enter on Line 9 below if the answer to Question 5 is "NO". . . . . . . . . . . . . . . . . . . . . . . . . .2c.
COMPLETE LINE 3 IF YOU ANSWER "YES" TO BOTH QUESTIONS 5 AND 6.
3.
Multiply Line 1c by Line 2c and enter the result as a decimal using six decimal places. . . . . . . . . . . . . . . . . . . . .3.
COMPUTING THE GAIN OR LOSS
SECTION II
MM/DD/YYYY
4.
Date the property was acquired. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5.
Face value of seller financed mortgage on which payments of principal and interest will be received. . . . . . . . .5.
6.
Ownership ratio using six decimal places. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.
7.
Gross proceeds less expenses of sale for the entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.
8.
Multiply Line 7 by Line 6 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.
9.
Enter the Residential Use Ratio from Line 1c, 2c or 3 above as appropriate. See the instructions. . . . . . . . . . . .9.
10.
Multilply Line 8 by Line 9 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.
11.
Subtract Line 10 from Line 8 and enter the result. If Questions 5 and 6 above were
answered "NO", this amount will be zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.
12.
Adjusted or alternative basis of entire property. See the instructions if property was
acquired prior to June 1, 1971. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
13.
Adjusted or alterntive basis of property used for nonresidentlal purposes. See the instructions
if property was acquired prior to June 1, 1971. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
14.
Subtract Line 13 from Line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.
15.
Multiply Line 14 by the ratio on Line 6 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.
LOSS
16.
Subtract Line 15 from Line 10 and enter the result. See the instructions. If a loss, fill in the oval. . . . . . .
16.
LOSS
17.
Subtract Line 13 from Line 11 and enter the result. See the instructions. If a loss, fill in the oval. . . . . . .
17.
.
TOP OF PAGE
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Reset Entire Form
PA SCHEDULE 19
Taxable Sale of a
START
Principal Residence
PA-19 (EX) 11-20 (FI)
20
PA DEPARTMENT OF REVENUE
OFFICIAL USE ONLY
Primary Taxpayer’s Social Security Number
Name(s) as shown on PA-40
City
State
ZIP Code
RESIDENTIAL USE QUESTIONS
SECTION I
QUESTION 1.
What was the date of disposition for the residence? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
MM/DD/YYYY
QUESTION 2.
Did the taxpayer use or have use of the property for a total of at least two years during
the five-year period preceding the date of disposition?
Yes
No
QUESTION 3.
Did the taxpayer own the residence as principal residence for a total of at least two years
during the five-year period preceding the date of disposition?
Yes
No
QUESTION 4.
Did the taxpayer sell another principal residence during the two years preceding the date
of disposition?
Yes
No
QUESTION 5.
At any time during the ownership period of the principal residence, was any part of the prop-
erty surrounding the principal residence used for business purposes? See the instructions.
Yes
No
QUESTION 6.
At any time during the ownership period of the principal residence, was any part of the
principal residence itself used for business purposes? See the instructions.
Yes
No
If the answers to Questions 5 and 6 are both "NO", go to Section II.
COMPLETE LINES 1A, 1B AND 1C IF YOU ANSWER "YES" TO QUESTION 5.
1a.
Enter the fair market value of the property used for residential purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1a.
1b.
Enter the fair market value of the entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1b.
1c.
Residential Use Ratio. Divide Line 1a by Line 1b and enter as a decimal using six decimal places.
Enter here and also enter on Line 9 below if the answer to Question 6 is "NO". . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1c.
COMPLETE LINES 2A, 2B AND 2C IF YOU ANSWER "YES" TO QUESTION 6.
2a.
Enter the total Square footage used for residential purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2a.
2b.
Total square footage of entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2b.
2c
Residential Use Ratio. Divide Line 2a by Line 2b and enter as a decimal using six decimal places.
Enter here and also enter on Line 9 below if the answer to Question 5 is "NO". . . . . . . . . . . . . . . . . . . . . . . . . .2c.
COMPLETE LINE 3 IF YOU ANSWER "YES" TO BOTH QUESTIONS 5 AND 6.
3.
Multiply Line 1c by Line 2c and enter the result as a decimal using six decimal places. . . . . . . . . . . . . . . . . . . . .3.
COMPUTING THE GAIN OR LOSS
SECTION II
MM/DD/YYYY
4.
Date the property was acquired. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5.
Face value of seller financed mortgage on which payments of principal and interest will be received. . . . . . . . .5.
6.
Ownership ratio using six decimal places. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.
7.
Gross proceeds less expenses of sale for the entire property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.
8.
Multiply Line 7 by Line 6 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.
9.
Enter the Residential Use Ratio from Line 1c, 2c or 3 above as appropriate. See the instructions. . . . . . . . . . . .9.
10.
Multilply Line 8 by Line 9 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.
11.
Subtract Line 10 from Line 8 and enter the result. If Questions 5 and 6 above were
answered "NO", this amount will be zero. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.
12.
Adjusted or alternative basis of entire property. See the instructions if property was
acquired prior to June 1, 1971. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.
13.
Adjusted or alterntive basis of property used for nonresidentlal purposes. See the instructions
if property was acquired prior to June 1, 1971. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.
14.
Subtract Line 13 from Line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.
15.
Multiply Line 14 by the ratio on Line 6 and enter the result. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.
LOSS
16.
Subtract Line 15 from Line 10 and enter the result. See the instructions. If a loss, fill in the oval. . . . . . .
16.
LOSS
17.
Subtract Line 13 from Line 11 and enter the result. See the instructions. If a loss, fill in the oval. . . . . . .
17.
.
TOP OF PAGE
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THIS PAGE DOES NOT PRINT
Instructions for Schedule PA-19
Taxable Sale of a Principal Residence
PA-19 IN (EX) 11-20
Schedule 19 must be completed and included with their
WHAT’S NEW
return.
The instructions for PA Schedule 19 have been updated to
GENERAL INSTRUCTIONS
follow the department’s standard formatting and branding.
Additional section headings and instructions for Purpose of
REQUIREMENTS FOR EXCLUSION OF GAIN
the Schedule, Recording Dollar Amounts, Who Must
In order for the gain to be excluded, a taxpayer must meet
Complete, Definitions and Examples have been added
each of the following four requirements:
while various other areas of the instructions and form have
1. Date of Disposition. The date of disposition of the
been revised or reorganized to provide additional informa-
tion or clarity to the form and instructions.
principal residence must be after Dec. 31, 1997.
2. Use. The taxpayer used or had use of the residence
GENERAL INFORMATION
as the principal residence for a total of at least two
years during the five-year period preceding the date
PURPOSE OF SCHEDULE
of disposition. Refer to Examples 1 and 2 in the
PA Schedule 19 is used to determine if the gain on the sale
EXAMPLES section of the instructions for additional
of a principal residence meets the specific requirements to
information.
be excluded from taxable income on the PA-40, Personal
Income Tax Return. Per Act 45 of 1998, the entire gain may
3. Ownership. The taxpayer owned or had owned the
be excluded, when applicable, as Pennsylvania does not
residence as a principal residence for a total of at
follow the federal gain limits. PA Schedule 19 is also used
least two years during the five-year period preceding
to calculate the amount of taxable gain on the sale of a prin-
the date of disposition. Refer to Examples 3 and 4 in
cipal residence that does not meet the requirements or
the EXAMPLES section of the instructions for addi-
when the seller used the property at any time during the
tional information.
ownership period as business property. PA Schedule 19
4. Prior Disposition. The taxpayer did not sell another
may also be used to determine the amount of gain from the
principal residence during the two years preceding
sale of a principal residence to include on Line 8, of Section
the date of disposition. Refer to Examples 5 and 6 in
III of PA-40 Schedule SP, Special Tax Forgiveness, or to
the EXAMPLES section of the instructions for addi-
include the amount of any gain or loss from the sale of a
tional information.
principal residence in Line 8 of the PA-1000, Property Tax
or Rent Rebate Claim Form.
IMPORTANT: The requirements for this exclusion
apply individually. This means that married taxpayers
RECORDING DOLLAR AMOUNTS
reporting the sale of their principal residence on separate
PA tax returns must individually meet all the requirements
Show money amounts in whole-dollars only. Eliminate any
to qualify for this exclusion. If only one spouse meets all the
amount less than $0.50 and increase any amount that is
requirements, the other spouse must pay tax on his or her
$0.50 or more to the next highest dollar.
share of the gain on his or her separate PA tax return.
However, if married taxpayers report the sale of their prin-
WHO MUST COMPLETE
cipal residence on a joint PA tax return, only one spouse
must meet the requirements. If unmarried joint owners sell
PA Schedule 19 must be completed and included with the
a principal residence, each owner must meet the require-
PA-40, Personal Income Tax Return, when a sale of a prin-
ments separately.
cipal residence does not meet the requirements for exclu-
NOTE: The taxpayer does not have to meet the use
sion or when the Additional Limitations apply. PA Schedule
and
ownership
requirements
simultaneously.
19 must also be completed and included with the PA-40 if
However, the taxpayer must meet both during the five-year
part or all of the residence was used for a business pur-
period preceding the date of the sale. A taxpayer may lease
pose. PA Schedule 19 should be completed, but is not
a property as a personal residence for one year and then
required to be included, with a PA-40 return when all the
purchase the residence. The taxpayer then lived in the res-
Requirements for Exclusion of Gain as described later are
idence for only one of the next four years. The taxpayer still
met for exclusion of 100% of the gain. All taxpayers should
qualifies for the exclusion. The taxpayer lived in the resi-
complete the Residential Use Questions to determine if PA
dence for a total of two years, one as renter and one as the
www.revenue.pa.gov
PA-19
1
owner, and owned the residence for the last four years
taxpayer must complete the Section I of PA Schedule 19 to
before the sale.
determine residential use percentage.
EXCEPTIONS
More Than One Home
Unforeseen Circumstances
The residence that the taxpayer physically occupied and
A sale of a second principal residence is not disqualifying if
personally used the most during the five years preceding
the sale is due to an unforeseen change in employment,
the sale is the principal residence. Moving furniture and
health, or severe financial hardship. An unforeseen change
personal belongings into a residence does not qualify as
is one caused by an accident, illness, loss of property,
use. Even if the taxpayer’s family physically occupied the
casualty or other unexpected event beyond the control of
residence, it is not the taxpayer’s principal residence if he
the taxpayer. Refer to Example 7 in the EXAMPLES section
or she did not occupy and use it. Refer to Example 8 in the
of the instructions for additional information.
EXAMPLES section of the instructions for additional infor-
mation.
ADDITIONAL LIMITATIONS
Current or Previous Business Use
DEFINITIONS
No portion of a principal residence that was leased or used
BUSINESS PURPOSE
for business purposes with the intention to realize a profit,
and was subject to the allowance for depreciation during
Business purpose includes, but is not limited to, whenever
the taxpayer’s holding period, qualifies for the exclusion.
part or all of the property was used at any time during the
For example, a taxpayer who claimed and received allow-
seller’s ownership period as a home office, storage area for
able office-at-home expenses, including depreciation, may
business related property, store front, rental property,
not exclude the gain on that portion of the principal resi-
industrial, commercial, investment or any other nonresiden-
dence. This applies even if the taxpayer stopped claiming
tial purpose. Property used for business purposes may
office-at-home expenses. If current or previous business
have had related income and/or expenses reported and
use, a taxpayer must complete Section I of PA Schedule 19
deducted on PA-40 Schedule C, Profit or Loss from
to determine the residential use percentage.
Business or Profession, PA-40 Schedule UE, Allowable
Employee Business Expenses, PA-40 Schedule F, Farm
Deceased Taxpayer Sale
Income and Expenses, or PA-40 Schedule E, Rents and
The authorized representative of a decedent may claim this
Royalty Income (Loss), during the ownership period.
exclusion on the final PA tax return of an otherwise qualify-
DATE OF DISPOSITION
ing decedent, only if the decedent entered into the sales
agreement before death. The decedent’s estate or trust
The date of disposition is the date the buyer accepts the
may not exclude the gain from the sale of the decedent’s
deed and title passes from the seller to the buyer, usually
principal residence.
the date of settlement. If the seller postpones the delivery
of the deed, the date of disposition is the date when pos-
Mixed Use Property
session and the burdens and benefits of ownership pass
If a taxpayer sells property that he or she used partly as a
from the seller to the buyer. For a condemnation, the date
principal residence and partly for business, commercial,
of disposition is the date when the taxpayer receives the
industrial, rental, investment, or other nonresidential pur-
condemnation proceeds. For destruction or casualty loss,
poses, then:
the date of disposition is the date when the taxpayer
receives the casualty insurance proceeds or damages.
1. The taxpayer determines the gain separately on the
portion of the property used for residential purposes
DISPOSITION
and the portion of the property used for other purpos-
A disposition includes a sale, exchange, taking by eminent
es; and
domain, destruction, foreclosure or other disposition of
2. The gain attributable to the property used for nonres-
property giving rise to a taxable gain.
idential purposes does not qualify for the gain exclu-
INCIDENTAL RENTAL
sion. The taxpayer must report the gain or loss on PA
Incidental rental refers the rental period related to the sale
Schedule D.
of a home where the buyer or the seller occupy the home
Such mixed-use property includes, but is not limited to, a
for a short period of time immediately before or after the
sole proprietor’s residence above his retail store; a duplex
date of disposition. It does not refer to circumstances where
where the owner rents one unit and lives in the other; and
a buyer enters a rent-to-own contract prior to the actual pur-
an office or licensed childcare facility located within a resi-
chase of a residence or where a property is rented out until
dence. Mixed use also includes property where the land
sold.
surrounding the residence is more than the taxpayer rea-
PRINCIPAL RESIDENCE
sonably needs for a residence. The land surrounding a
farmhouse that the taxpayer uses for commercial agricul-
The residence that the taxpayer physically occupied and
ture, livestock breeding, or dairy purposes is not necessary
personally used the most during the five years preceding
for residential purposes. If current or previous mixed use, a
the sale is the principal residence. Moving furniture and
2
PA-19
www.revenue.pa.gov
personal belongings into a residence does not qualify as
If the property was sold after Dec. 31, 1997, the answers to
use. Even if the taxpayer’s family physically occupied the
Questions 2 and 3 are “Yes”, and the answers to Questions
residence, it is not the taxpayer’s principal residence if he
4, 5 and 6 are “No”, the taxpayer qualifies for the exclusion
or she did not occupy and use it.
of the gain on the sale of a principal residence. PA
Schedule 19 is not required to be completed in its entirety
RESIDENCE
and should not be included with the taxpayers PA-40,
A residence is a house, lodging, or other place of habita-
Personal Income Tax Return. However, taxpayers that typ-
tion, including a trailer or condominium, that has independ-
ically qualify for Tax Forgiveness using PA-40 Schedule SP,
ent or self-contained cooking, sleeping and sanitation facil-
Special Tax Forgiveness, should complete Section II of PA
ities that the taxpayer physically occupied and used for res-
Schedule 19 to determine their gain. The gain determined
idential purposes at some time during the past five years.
in Section II is required to be included on Line 8 of PA-40
A residence is not a property that the taxpayer:
Schedule SP. In addition, individuals who request a proper-
• Does not occupy; or
ty tax rebate on the PA-1000, Property Tax or Rent Rebate
• Uses only on a sporadic and transient basis; or
Claim Form, should complete Section II of PA Schedule 19
• Uses only for a definite and promptly accomplishable
to determine their gain or loss. The gain or loss determined
purpose.
in Section II is also required to be included with all other
gains and losses in Line 8 of the PA-1000.
USE
Use refers to consistent, continual occupancy by the tax-
QUESTION 1
payer for residential purposes. In determining whether a
residence was occupied and used for residential purposes,
Enter the date the residence was sold. If the property was
disregard absences of less than ninety consecutive days if
sold after Dec. 31, 1997, go to Question 2. If the property
the property is not made available for rent during the
sold prior to Jan. 1, 1998, the sale of the principal residence
absence. Absences of any length are also not required to
may not qualify for an exclusion of the gain. Contact the
be considered if the taxpayer is in a hospital, nursing home,
department for alternative tax rules with respect to reporting
or a personal care facility, and the residence is not made
the gain on the sale of a principal residence for sales prior
available for rent during the absence.
to Jan. 1, 1998. In addition, skip Questions 2, 3 and 4 and
go to Questions 5 and 6. If the answer to Question 5 and/or
SCHEDULE INSTRUCTIONS
Question 6 is “Yes”, complete the remainder of the sched-
ule to determine the gain or loss on the sale of the business
IDENTIFICATION INFORMATION
use portion of the property on Line 17 only.
NAME(S)
QUESTION 2
Enter the taxpayer’s name as shown on the PA-40. Include
If the answer to Question 2 is “Yes”, go to Question 3. If the
both the taxpayer and spouse’s names if filing a joint return.
answer to Question 2 is “No”, the sale of the principal resi-
ADDRESS
dence does not qualify for an exclusion of the gain. Go to
Enter the address of the residence being sold in the appro-
Question 5 and complete the remainder of the schedule.
priate spaces.
Refer to Examples 1 and 2 in the EXAMPLES section of the
PRIMARY TAXPAYER’S SOCIAL SECURITY NUMBER
instructions for additional information.
Enter the Social Security number (SSN) of the primary tax-
QUESTION 3
payer (name shown first on the PA-40, Personal Income
Tax Return).
If the answer to Question 3 is “Yes”, go to Question 4. If the
SPOUSE’S SOCIAL SECURITY NUMBER
answer to Question 3 is “No”, the sale of the principal resi-
Enter the spouse’s SSN if filing a joint return.
dence does not qualify for an exclusion of the gain. Go to
Question 5 and complete the remainder of the schedule.
LINE INSTRUCTIONS
Refer to Examples 3 and 4 in the EXAMPLES section of the
instructions for additional information.
SECTION I
QUESTION 4
RESIDENTIAL USE QUESTIONS
Answer all of the questions as noted in Section I of PA
If the answer to Question 4 is “No”, go to Question 5. If the
Schedule 19. If the taxpayer meets all the requirements for
answer to Question 4 is “Yes”, the sale of the principal res-
the exclusion of the gain on the sale of a principal residence
idence does not qualify for an exclusion of the gain unless
but the property was used for residential and other purpos-
there are unforeseen circumstances. Go to Question 5 and
es, Questions 5 and 6 must be answered, If the answer to
complete the remainder of the schedule. Refer to Examples
either Question 5 or 6 is “Yes”, Lines 1a through 3 must also
5, 6 and 7 in the EXAMPLES section of the instructions for
be completed as necessary.
additional information.
www.revenue.pa.gov
PA-19
3
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