Form DFO-03 (EX) "Property Tax/Rent Rebate Preparation Guide" - Pennsylvania

What Is Form DFO-03 (EX)?

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 December 1, 2019;
  • 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 printable version of Form DFO-03 (EX) by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form DFO-03 (EX) "Property Tax/Rent Rebate Preparation Guide" - Pennsylvania

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PROPERTY TAX/RENT REBATE
PREPARATION GUIDE
DFO-03 (EX) 12-19
PROPERTY TAX/RENT REBATE
PREPARATION GUIDE
DFO-03 (EX) 12-19
www.revenue.pa.gov
PROPERTY TAX/RENT REBATE PROGRAM
TOPIC
PAGE
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Qualifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-3
Households With More Than One Qualified Claimant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Deceased Claimant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-4
All Claimants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
First-Time Filers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Proof of Age/Disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-5
Property Owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-6
Renters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-7
Property Owner/Renter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-9
Completing the PA-1000
Sections I through IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-16
Direct Deposit (Section III) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
PA-1000 Schedules A, B, D, E, F & G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16-19
Filing the Claim/Mailing Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Assistance & Forms Ordering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
County Codes & School District Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21-23
PA Department of Revenue District Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
www.revenue.pa.gov
PROPERTY TAX/RENT REBATE PROGRAM
PROPERTY TAX/RENT REBATE PROGRAM
GENERAL INSTRUCTIONS
PURPOSE
File the claim form using the preprinted label,
if possible. However, even if using the label, the
The Property Tax/Rent Rebate Preparation Guide’s
Social Security Number(s) (SSN) must be entered
purpose is to provide volunteer preparers and
on the claim form in the boxes provided, as the
Department of Revenue Field Office personnel with
additional information and instructions for the
Department of Revenue removed these numbers
preparation of the PA-1000, Property Tax or Rent
from the label due to confidentiality concerns. SSNs
Rebate Claim.
enable the department to verify income from Social
Security and Supplemental Security Income (SSI).
WHAT’S NEW
If the preprinted label is not 100 percent correct,
The federal civil service retirement system benefit
do not use the label. If it is correct, the label
reduction will be $9,514 per civil service retirement
should be placed on the claim form. If there is no
benefit received. Clarifying instructions were also
label or if it is not correct, all the information should
included regarding benefits received by a surviving
be entered on the claim form.
spouse. See the Line 12 instructions beginning on
If the claimant has received a claim form with a
Page 13 for additional information.
label addressed to a spouse who passed away
A copy of the contract agreement for living in a
during the claim year, do not use the label. How-
boarding home or personal care home must now be
ever, if the claimant on the label passed away after
included with the filing of the claim form in addition
Dec. 31 of the year for which the rebate is being
to living in a foster care or domiciliary care facility.
claimed, it may be used. It is recommended that
a widow or widower of a deceased claimant who
A fully completed Rent Certificated (PA-1000 RC)
qualifies for a rebate complete a claim for him/
is now required to be included when a notarized
herself.
Occupancy Affidavit is provided or when copies of
the rent receipts are included.
To aid in processing the rebate properly, be sure
to provide a claimant’s school district and county
Additional instructions regarding conversion of a
codes, which indicate where he/she resided as
direct deposit request into a paper check were
of Dec. 31 of the claim year. School district and
added with respect to representative payee bank
county codes are listed on Pages 21 through
accounts. See Page 15 for additional information.
23. The codes are also available online at
Additional instructions were added to Page 16 to
www.revenue.pa.gov/schools.
request a copy of the Power of Attorney form when
a claim form is filed on behalf of the claimant(s).
The department will make automated phone calls
to rebate claimants notifying them of receipt and
Additional instructions were added for Schedule A,
approval of their rebate claims. Claimants should be
Line 1 beginning on Page 16 to provide additional
encouraged to include a telephone number on the
clarity and instruction on what to enter for “Total
application form to facilitate these calls.
property taxes paid” when multiple homes or resi-
dences are used during a claim year or when filing
All documents submitted must feature the SSN
a claim on behalf of a deceased claimant.
of the claimant. By law, (42 U.S.C. Section
405(c)(2)(i); 61 PA Code Section 117.16) the Penn-
The letters that identified the sections on the
sylvania Department of Revenue has the authority
PA-1000 claim form were converted to Roman
to use the SSN to administer the Property Tax/Rent
numerals and the word section was added. As a
Rebate Program and Pennsylvania tax laws. The
result, all references to the various sections of the
department uses the SSN to identify individuals,
form referenced throughout these instructions were
verify incomes and administer tax-offset and child-
revised accordingly.
support programs required by federal and
GENERAL INFORMATION
Pennsylvania laws. The commonwealth may also
use the SSN in exchange-of-tax-information agree-
Claimants who filed handwritten rebate claims the
ments with government authorities. Pennsylvania
previous year should automatically receive new
law prohibits the commonwealth from disclosing
rebate booklets in the mail. Claimants who filed
information individuals provide on income tax
their rebate claims using software to produce the
returns and rebate claims, including SSNs, except
claim forms no longer receive booklets unless they
specifically request to receive them.
for official purposes.
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