Form PA-40 Schedule PA-40 X "Amended Pa Personal Income Tax Schedule" - Pennsylvania

What Is Form PA-40 Schedule PA-40 X?

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 June 1, 2020;
  • 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 PA-40 X 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 PA-40 X "Amended Pa Personal Income Tax Schedule" - Pennsylvania

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2000510053
SCHEDULE PA-40 X
Amended PA Personal
Income Tax Schedule
PA-40 X (EX) 06-20 (FI)
2020
START
PA Department of Revenue
OFFICIAL USE ONLY
HERE
Name as shown first on the PA-40
Social Security number (shown first)
CAUTION: This schedule must be filed with a PA-40, Pennsylvania Personal Income Tax Return, indicating it is an amended return. An amended return
is not filed until the department receives both the amended PA-40 and the Schedule PA-40 X.
SECTION I
A. Original amount or as
B. Net change – amount of
C. Correct amount
previously amended
increase or (decrease)
Explain in SECTION III
INCOME
Line 1a Gross Compensation
1a.
1a.
1a.
Line 1b Unreimbursed Employee Business Expenses
1b.
1b.
1b.
Line 1c Net Compensation. Subtract Line 1b from Line 1a.
1c.
1c.
1c.
Line 2
Interest Income
2.
2.
2.
Line 3
Dividend and Capital Gains Distributions Income
3.
3.
3.
Line 4
Net Income or Loss from the Operation of a
LOSS
LOSS
Business, Profession or Farm
4.
4.
4.
Line 5
Net Gain or Loss from the Sale, Exchange or
LOSS
LOSS
Disposition of Property
5.
5.
5.
Line 6
Net Income or Loss from Rents, Royalties,
LOSS
LOSS
Patents or Copyrights
6.
6.
6.
Line 7
Estate or Trust Income
7.
7.
7.
Line 8
Gambling and Lottery Winnings
8.
8.
8.
Line 9
Total PA Taxable Income. For Columns A and C,
add only the positive income amounts from Lines 1c
through 8.
9.
9.
9.
Line 10 Other Deductions. Enter the appropriate code
for the type of deduction.
10.
10.
10.
Line 11 Adjusted PA Taxable Income. For Columns A and C,
subtract Line 10 from Line 9.
11.
11.
11.
Line 12 PA Tax Liability. For Columns A and C, multiply
Line 11 by 3.07 percent (.0307)
12.
12.
12.
WITHHOLDINGS, PAYMENTS, CREDITS, USE TAX, PENALTIES AND INTEREST
Line 13 Total PA Tax Withheld
13.
13.
13.
Line 14 Credit from your 2019 PA Income Tax return
14.
14.
14.
Line 15 2020 Estimated Installment Payments
15.
15.
15.
Line 16 Extension Payment
16.
16.
16.
Line 17 Nonresident Tax Withheld from PA Schedule(s)
NRK-1 (Nonresidents only)
17.
17.
17.
Line 18 Total Withholdings and Payments. Add Lines 13
through 17 for Column A and C.
18.
18.
18.
Line 21 Tax Forgiveness Credit. Complete Lines 19 and 20
on Amended PA-40
21.
21.
21.
Line 22 Resident Credit (Based on the instructions for
PA-40, Line 22)
22.
22.
22.
Line 23 Other Credits (Based on the instructions for PA-40,
Line 23)
23.
23.
23.
Line 24 Total Payments and Credits. Add Lines 18, 21, 22
and 23 for Columns A and C.
24.
24.
24.
Line 25 Use Tax
25.
25.
25.
Line 27 Penalties and Interest
27.
27.
27.
2000510053
2000510053
SIDE 1
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2000510053
SCHEDULE PA-40 X
Amended PA Personal
Income Tax Schedule
PA-40 X (EX) 06-20 (FI)
2020
START
PA Department of Revenue
OFFICIAL USE ONLY
HERE
Name as shown first on the PA-40
Social Security number (shown first)
CAUTION: This schedule must be filed with a PA-40, Pennsylvania Personal Income Tax Return, indicating it is an amended return. An amended return
is not filed until the department receives both the amended PA-40 and the Schedule PA-40 X.
SECTION I
A. Original amount or as
B. Net change – amount of
C. Correct amount
previously amended
increase or (decrease)
Explain in SECTION III
INCOME
Line 1a Gross Compensation
1a.
1a.
1a.
Line 1b Unreimbursed Employee Business Expenses
1b.
1b.
1b.
Line 1c Net Compensation. Subtract Line 1b from Line 1a.
1c.
1c.
1c.
Line 2
Interest Income
2.
2.
2.
Line 3
Dividend and Capital Gains Distributions Income
3.
3.
3.
Line 4
Net Income or Loss from the Operation of a
LOSS
LOSS
Business, Profession or Farm
4.
4.
4.
Line 5
Net Gain or Loss from the Sale, Exchange or
LOSS
LOSS
Disposition of Property
5.
5.
5.
Line 6
Net Income or Loss from Rents, Royalties,
LOSS
LOSS
Patents or Copyrights
6.
6.
6.
Line 7
Estate or Trust Income
7.
7.
7.
Line 8
Gambling and Lottery Winnings
8.
8.
8.
Line 9
Total PA Taxable Income. For Columns A and C,
add only the positive income amounts from Lines 1c
through 8.
9.
9.
9.
Line 10 Other Deductions. Enter the appropriate code
for the type of deduction.
10.
10.
10.
Line 11 Adjusted PA Taxable Income. For Columns A and C,
subtract Line 10 from Line 9.
11.
11.
11.
Line 12 PA Tax Liability. For Columns A and C, multiply
Line 11 by 3.07 percent (.0307)
12.
12.
12.
WITHHOLDINGS, PAYMENTS, CREDITS, USE TAX, PENALTIES AND INTEREST
Line 13 Total PA Tax Withheld
13.
13.
13.
Line 14 Credit from your 2019 PA Income Tax return
14.
14.
14.
Line 15 2020 Estimated Installment Payments
15.
15.
15.
Line 16 Extension Payment
16.
16.
16.
Line 17 Nonresident Tax Withheld from PA Schedule(s)
NRK-1 (Nonresidents only)
17.
17.
17.
Line 18 Total Withholdings and Payments. Add Lines 13
through 17 for Column A and C.
18.
18.
18.
Line 21 Tax Forgiveness Credit. Complete Lines 19 and 20
on Amended PA-40
21.
21.
21.
Line 22 Resident Credit (Based on the instructions for
PA-40, Line 22)
22.
22.
22.
Line 23 Other Credits (Based on the instructions for PA-40,
Line 23)
23.
23.
23.
Line 24 Total Payments and Credits. Add Lines 18, 21, 22
and 23 for Columns A and C.
24.
24.
24.
Line 25 Use Tax
25.
25.
25.
Line 27 Penalties and Interest
27.
27.
27.
2000510053
2000510053
SIDE 1
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2000610051
SCHEDULE PA-40 X
Amended PA Personal
Income Tax Schedule
PA-40 X (EX) 06-20 (FI)
2020
PA Department of Revenue
OFFICIAL USE ONLY
Name as shown first on the PA-40
Social Security number (shown first)
SECTION II
CALCULATION OF REFUND OR PAYMENT DUE WITH AMENDED PA-40
A.
Enter the amount of your amended PA tax liability from Line 12, Column C of Page 1.
A.
B.
Enter the amount of your amended total payments and credits from Line 24, Column C of Page 1.
B.
C.
Subtract Line B from Line A.
C.
D.
Enter the amount of the overpayment (refund, carryover credit and donation(s)) from your original return or
any previously amended returns. See the instructions. Do not report this amount on your amended PA-40.*
D.
E.
Enter the amount of your amended use tax from Line 25, Column C of Page 1.
E.
F.
Enter the amount of your amended penalties from Line 27, Column C of Page 1.
F.
G.
Add the amounts on Lines C, D, E and F.
G.
H.
Enter the amount of all payments made with your original return and all previously amended PA-40 returns.
Include any penalties and interest paid with those returns or after the filing of those returns. Do not report
this amount on your amended PA-40.*
H.
I.
Subtract Line H from Line G. If the result is positive, this is the amount you owe with your amended return.
Please follow the instructions for Payment Options found in the PA-40IN booklet to make a payment with your
amended PA-40. If the result is negative, this is the amount of your overpayment. Use Lines 30 through 36 on
your amended PA-40 to notify the department how to disburse your overpayment. Do not report this amount
on Line 28 or Line 29 of your amended PA-40.*
I.
*
The department will automatically calculate your amended tax liability or overpayment. Including the amounts previously paid or refunded
on your amended PA-40 return will delay processing and could result in avoidable correspondence from the department.
SECTION III
DESCRIPTION OR EXPLANATION OF CHANGES
Provide a description or explanation for each change to amounts reported on the original or most recent amended return. Also include an
explanation for any change to filing status or residency status if changed from the original or most recent amended return. Include
supporting amended schedules and documentation as required. See the instructions.
2000610051
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2020
Instructions for Schedule PA-40 X
Amended Pennsylvania Personal Income Tax Schedule
PA-40 X IN 06-20
LINE INSTRUCTIONS
WHEN TO USE
An amended PA-40 Personal Income Tax Return and
SECTION I
Schedule PA-40 X should not be used to make corrections
to a tax return if the amended return will be filed within four
months of the end of three years from the due date of the
LINES 1A THROUGH 8
original return (not including extensions). In such cases, it
is recommended that a Petition for Refund (REV-65) be
COLUMN A
filed in order to protect appeal rights. Although amended
Enter the amounts of income or unreimbursed business
returns may be filed up to three years from the due date of
expenses from your original PA-40 or most recently amended
the original return or extended due date, the department is
PA-40 on the corresponding lines of Schedule PA-40 X.
under no obligation to act upon amended returns. However,
if an REV-65 is filed, the Board of Appeals must act on the
COLUMN B
petition within six months of the date of filing the petition.
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for each
GENERAL INFORMATION
change in Section III. Include additional documentation, such
as corrected W-2s; amended PA Schedules RK-1 or NRK-
PURPOSE OF SCHEDULE
1; amended PA Schedules A, B, C, F, D, E, J or UE; along
Use Schedule PA-40 X to report any changes - increases
or (decreases) in income, unreimbursed business expens-
with any other documentation supporting the increase or
es, other deductions, withholdings, estimated payments
(decrease) in income or unreimbursed business expenses.
and tax credits that are discovered after filing an original or
COLUMN C
other amended return with the department.
For each line, add any increases in Column B to the
Schedule PA-40 X is not a stand-alone form and must
amounts reported in Column A and enter the total in
be filed with a PA-40 indicating it is an amended return.
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
OTHER AMENDED PA-40 INSTRUCTIONS
on the corresponding line of the amended PA-40, Personal
FILING STATUS
Income Tax Return.
If the residency status or filing status has been changed on
the amended return, enter an explanation for the change in
LINE 9
Section III of the schedule.
COLUMN A AND C
A surviving spouse that is required to file a single return
See the instructions on Schedule PA-40 X.
after initially filing a joint return with a deceased spouse
must complete the Schedule PA-40 X and fill in the
COLUMN B
Amended Return oval on the PA-40.
Enter the amount of the net change - increase or (decrease).
SCHEDULE INSTRUCTIONS
LINE 10
NAME
COLUMN A
Enter the name of the primary taxpayer (person shown
Enter the amount of other deductions from your original
first) on the original PA-40, Personal Income Tax Return,
PA-40 or most recently amended PA-40. Enter the appro-
filed with the department.
priate code from the list below for the type of deduction.
SOCIAL SECURITY NUMBER
M – Medical Savings Account contribution
Enter the Social Security number of the primary taxpayer
H – Health Savings Account contribution
from the original PA-40, Personal Income Tax Return.
T – Tuition Account Program contribution
Do not include W-2s or PA schedules as originally
filed or previously amended with this schedule or
A – Pennsylvania ABLE Savings Account Program
amended return.
contribution
Please write “Amended” on the top center of any amended
C – Combined deduction from two, three or all four
schedule included with the amended return.
contribution deductions
www.revenue.pa.gov
PA-40 X
1
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COLUMN B
amended PA-40 on the corresponding lines of Schedule
PA-40 X. If you claimed Tax Forgiveness on your original
Enter the amount of the net change - increase or
or most recently amended PA-40 or if you are amending
(decrease) - and provide an explanation or reason for each
the Tax Forgiveness credit claimed, you must also com-
change in Section III. Include additional documentation,
plete Lines 19 and 20 on your amended PA-40.
such as an amended Schedule O, along with other docu-
mentation supporting the increase or (decrease) in deduc-
COLUMN B
tions. Enter the appropriate code for the type of deduction
Enter the amount of the net change - increase or (decrease)
being amended.
- and provide an explanation or reason for each change in
COLUMN C
Section III. Include additional documentation, such as
amended Schedules SP, G-L or OC, along with docu-
Add any increases in Column B to the amounts reported in
Column A and enter the total in Column C. Subtract any
mentation supporting the increase or (decrease) in credits.
(decreases) in Column B from the amount in Column A and
COLUMN C
enter the result in Column C and on the corresponding line
For each line, add any increases in Column B to the
of the amended PA-40.
amounts reported in Column A and enter the total in
Column C. Subtract any (decreases) in Column B from the
LINES 11 AND 12
amount in Column A and enter the result in Column C and
on the corresponding line of the amended PA-40.
COLUMN A AND C
See the instructions on Schedule PA-40 X.
LINE 24
COLUMN B
COLUMN A AND C
Enter the amount of the net change - increase or (decrease).
See the instructions on Schedule PA-40 X.
LINES 13 THROUGH 17
COLUMN B
Enter the amount of the net change - increase or (decrease).
COLUMN A
Enter the amounts of tax withheld, carryover credit,
LINE 25
estimated payments, extension payment and nonresident
tax withheld from your original or most recently amended
COLUMN A
PA-40 on the corresponding lines of Schedule PA-40 X.
Enter the amount of use tax from your original or most
COLUMN B
recently amended PA-40.
Enter the amount of the net change - increase or (decrease)
COLUMN B
- and provide an explanation or reason for each change in
Enter the amount of the increase and provide an explanation
Section III. Include additional documentation, such as
or reason for the change in Section III. See the instructions
amended W-2s or Schedules NRK-1, along with other doc-
for PA-40, Line 25 for additional information about use tax.
umentation supporting any increases or (decreases) in
NOTE: You may not claim an overpayment of use tax
taxes withheld and estimated payments.
by filing an amended PA-40. You must file a Petition
COLUMN C
for Refund (REV-65) to obtain a refund of use tax.
For Line 16, enter the amount of the payment made accom-
COLUMN C
panying REV-276, Application for Extension of Time to File.
Add any increase in Column B to the amounts reported in
For all other lines, add any increases in Column B to the
Column A and enter the total in Column C and on Line 25
amounts reported in Column A and enter the amount in
of the amended PA-40.
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the amount in Column C
LINE 27
and on the corresponding line of the amended PA-40.
COLUMN A
LINE 18
Enter the amount of penalties and interest from your original
COLUMN A AND C
or most recently amended PA-40.
See the instructions on Schedule PA-40 X.
COLUMN B
COLUMN B
Enter the amount of the net change – increase or (decrease)
Enter the amount of the net change - increase or (decrease).
– and provide an explanation or reason for each change in
Section III.
LINES 21 THROUGH 23
COLUMN C
COLUMN A
Calculate the adjusted penalties and interest and enter the
Enter the amount of Tax Forgiveness, resident credit or
amount here. Include a statement providing a breakdown
other credits as reported on your original or most recently
of the adjusted amounts along with all calculations.
2
PA-40 X
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SECTION II
SECTION III
CALCULATION OF REFUND OR TAX DUE WITH
DESCRIPTION OR EXPLANATION OF CHANGES
AMENDED PA-40
For each change, include the line number and an explanation
The worksheet on Page 2 must be used to determine the
of the change. Also include the explanation for any changes
amount of refund or tax due with the amended return.
to filing status or residency status made directly on the
amended return. If additional space is required, include a
See the instructions on the worksheet for Lines A, B, C, E,
supplemental statement. Include only those schedules and
F, G, H and I.
statements that are amended. Include documentation to
support all changes to residency status.
LINE D
CAUTION: Do not include copies of schedules or
If this is the first amended return filed, enter the amount of
statements included with the original PA-40 or previ-
the overpayment from Line 29 of the original return. If an
ously filed amended PA-40. Such prior return records are
amended return was previously filed and the amount on
maintained by the department.
Line C of the worksheet was negative for the most recently
filed amended return, enter the amount from Line C of that
If amending a return to include income not included
amended return as a positive number on Line D.
from a Schedule RK-1 from a partnership on the
original return, the amended PA-40 would include Schedule
CAUTION: Do not enter amounts previously paid
PA-40 X, the Schedule RK-1 from the partnership and any
or refunded on your amended PA-40. Also, do not
amended statements or schedules where the partnership
complete Lines 28 and 29 on your amended PA-40. See
income is reported.
the worksheet for additional information and instructions.
If amending a return to change the amount of income
NOTE: If your amended return has resulted in an
included from a partnership on a previously amended
overpayment of the taxes, you may also make a
return, the new amended PA-40 would include Schedule
donation of that refund to one or more of the organizations
listed in the PA-40IN, Personal Income Tax Return
PA-40 X, the amended Schedule RK-1 from the partnership
Instructions Booklet. Enter the donation organization
and only the amended schedules or statements where a
change to the partnership income is reported.
code(s) on Lines 32 through 36 of the amended PA-40.
www.revenue.pa.gov
PA-40 X
3
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