Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet

Property Tax or Rent Rebate Program Instruction Booklet
2024 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)
PENNSYLVANIA
or

PROPERTY TAX

RENT REBATE PROGRAM
2024

PA-1000 Booklet 05-24

BUREAU OF INDIVIDUAL TAXES
HARRISBURG PA 17128-0503
revenue.pa.gov

APPLICATION INSIDE
INCOME

MAX. REBATE

HOMEOWNERS $
0 to $ 8,270
AND RENTERS
$ 8,271 to $ 15,510

$1,000

$ 15,511 to $ 18,610

$ 460

$ 18,611 to $ 46,520

$ 380

$ 770

FILE YOUR APPLICATION ONLINE

Property Tax/Rent Rebate Program applications
can now be submitted online via the Department
of Revenue’s myPATH portal at myPATH.pa.gov.
Applicants can exclude one-half
of all Social Security income.

IMPORTANT DATES
Application deadline: JUNE 30, 2025
Rebates begin: EARLY JULY, 2025
NOTE: The department may extend the
application deadline if funds are available.

Rebates for eligible seniors, widows,
widowers and people with disabilities.

2024

WHAT’S NEW

Thanks to bipartisan legislation championed by Governor
Josh Shapiro, the income limits for the Property Tax/Rent
Rebate program are now tied to the cost of living. This
ensures the program keeps up with rising prices and
remains impactful for older Pennsylvanians and residents with disabilities.
Additionally, with the recent expansion of the program,
individuals who are a resident stockholder of a cooperative housing corporation, such as a condominium, should
file as either an owner/renter, or as a renter. Please see
the additional instructions on Pages 4, 11, and 12.

will make automated phone calls to advise when your
claim is received and again when your claim is approved
for payment. These calls begin around April.

DIRECT DEPOSIT

Get your rebate faster with direct deposit.
See Pages 12 and 13 for details.

WHAT IS THE PROPERTY TAX/RENT
REBATE PROGRAM?

A program that supports homeowners and renters
across Pennsylvania by providing rebates on property
taxes or rent paid in the prior year.

AM I ELIGIBLE?

The program benefits income-eligible Pennsylvanians age
65 and older; widows and widowers age 50 and older;
and people with disabilities age 18 and older.

HOMEOWNERS AND RENTERS
Income
$
0 to
$ 8,271 to
$15,511 to
$18,611 to

$ 8,270
$15,510
$18,610
$46,520

Maximum Rebate
$1,000
$ 770
$ 460
$ 380

ELECTRONIC PTRR FILING
Pennsylvanians can submit a Property Tax/Rent Rebate
application online using myPATH at mypath.pa.gov. It’s
free to use and benefits include:
• Faster processing and direct deposit
• Error-reducing automatic calculators
• Ability to upload required documents
• Security features to safeguard sensitive information
• User-friendly features not available when filing by paper

CHECK APPLICATION STATUS
You can check the status of a rebate online using
myPATH at mypath.pa.gov or by calling
1-888-PATAXES (728-2937).
If you include a valid phone number on your application,
you will receive updates automatically. The department

2

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

BEFORE YOU BEGIN
STATE SUPPLEMENTARY PAYMENT RECIPIENTS
The State Supplementary Payment (SSP) is not included
on your SSA-1099 form. The Department of Human
Services will issue annual statements to verify your SSP
benefit. SSP is still considered reportable income. As with
other Social Security income, only half of the SSP income
needs to be included on Line 4 of the Property Tax/Rent
Rebate claim form.
SOCIAL SECURITY RECIPIENTS WITH
PA ADDRESSES
If you were a Pennsylvania resident for all of 2024, you do
not have to submit proof of your Social Security income
including Social Security retirement and Supplemental
Security benefits. The Social Security Administration
provides Social Security income information to the PA
Department of Revenue. The PA Department of Human
Services will provide State Supplementary Payment
information to the department.
However, you or the person who prepares your claim will
need these statements to correctly calculate the amount of
your rebate. If none of these documents are available, you
or your preparer will need to estimate the amount you
received during the year. If the dollar amount you provide
is not correct, the department will adjust the amount of
your rebate based upon income amounts reported directly
to the department by the Social Security Administration or
the Department of Human Services.
SOCIAL SECURITY RECIPIENTS WITHOUT
PA ADDRESSES
If your address in Social Security Administration records
was not a Pennsylvania address for 2024, you must submit
a copy of one of the following documents as proof of your
2024 Social Security income: Form SSA-1099 reporting
your 2024 Social Security benefits, a statement from
Social Security that reports the monthly or yearly Social
Security/Supplemental Security Income benefits you
received during 2024, or a bank statement showing the
amount of Social Security/Supplemental Security Income
benefits deposited into your account during 2024.
PHILADELPHIA RESIDENTS
Please read the special filing instructions on Page 11.

ELIGIBILITY REQUIREMENTS
You are eligible for a Property Tax/Rent Rebate for claim
year 2024, if you meet the requirements in each of the
three categories below:

CATEGORY 1 – TYPE OF FILER
a. You were 65 or older as of Dec. 31, 2024;
b. You were not 65, but your spouse who lived with you
was 65 or older as of Dec. 31, 2024;
c. You were a widow or widower during all or part of
2024 and were 50 or older as of Dec. 31, 2024; or

d. You were permanently disabled and 18 or older
during all or part of 2024, you were unable to work
because of your medically determined physical or
mental disability, and your disability is expected to
continue indefinitely. If you received Supplemental
Security Income (SSI) payments, you are eligible for
a rebate if you meet all other requirements.
NOTE: If you applied for Social Security disability benefits
and the Social Security Administration did not rule in your
favor, you are not eligible for a Property Tax/Rent Rebate
as a disabled claimant.

CATEGORY 2 – ELIGIBILITY INCOME
When calculating your total eligible annual household
income, exclude one-half of your Social Security benefits
as shown in Box 5 of your SSA-1099 statement, one-half
of your Supplemental Security Income benefits, one-half of
your State Supplementary Payment benefits, and one-half
of any Railroad Retirement Tier 1 benefits as shown on
Form RRB-1099.
Your total eligible annual household income, including the
income that your spouse earned and received while residing with you, was $46,520 or less in 2024.
You must report all items of income, except the nonreportable types of income listed on Pages 8 and 9, whether
or not the income is taxable for federal or PA income tax
purposes.
NOTE: There may be differences between eligibility
income and PA-taxable income. Please see specific line
instructions for each category of income.

CATEGORY 3 – OWNER, RENTER, OR
OWNER/RENTER
To file as a property owner, renter, or owner/renter, you must
meet all requirements for one of the following categories:
OWNER
a. You owned and occupied your home, as evidenced
by a contract of sale, deed, trust, or life estate held by
a grantee;
b. You occupied your home (rebates are for your
primary residence only); and
c. You or someone on your behalf paid the 2024
property taxes on your home.
RENTER
a. You rented and occupied a home, apartment, nursing
home, boarding home, or similar residence in
Pennsylvania;
b. Your landlord paid property taxes or agreed to make
a payment in lieu of property taxes on your rental
property for 2024 (see Page 12); and
c. You or someone on your behalf paid the rent on your
residence for 2024.
revenue.pa.gov

3

OWNER/RENTER
a. You owned, occupied, and paid property taxes for
part of the year and were a renter for part of the year;
b. You owned and occupied your home and paid
property taxes and paid rent for the land upon which
your home is situated; or
c. You paid rent for the home you occupied, and paid
property taxes on the land upon which your home is
situated.
CAUTION: As a renter, if you received cash public assistance during 2024, you are not eligible for any rebate for
those months you received cash public assistance. Please
complete a PA-1000 Schedule D (enclosed in this booklet).
IMPORTANT: With the expansion of the program and the
new income thresholds for renters, individuals who are a
resident stockholder of a cooperative housing corporation,
such as a condominium, will most likely qualify for a higher
rebate if they file as an owner/renter or just as a renter.
The maximum standard rebate cannot exceed $1,000. If
your rent exceeds $5,000, you should file as a renter, not
as an owner/renter.

PROOF DOCUMENTS THAT FIRST
TIME FILERS MUST SUBMIT
IMPORTANT: Please send photocopies, since the department cannot return original documents. Print your Social
Security number (SSN) on each proof document that you
submit with your claim form.
• If you are age 65 or older, provide proof of your age.
• If you are under age 65 and your spouse is age 65 or
older, provide proof of your spouse’s age.
• If you are a widow or widower age 50 to 64, provide
proof of your age and a photocopy of your spouse’s
death certificate.
• If you are permanently disabled, age 18 to 64, you must
provide proof of your age and proof of your permanent
disability.
PROOF OF AGE
NOTE: If you receive Social Security or SSI benefits and
have proven your age with the Social Security
Administration, you do not need to submit proof of age.
IMPORTANT: The department accepts photocopies of the
following documents as proof of your age. Do not send
your original documents since the department cannot
return original documents.
• Birth certificate
• Blue Cross or Blue Shield 65 Special Card
• Church baptismal record
• Driver’s license or PA identification card
• Hospital birth record
• Naturalization/immigration paper, if age is shown
• Military discharge paper, if age is shown
4

• Medicare card
• PACE/PACENET card
• Passport
The department will not accept a Social Security card or
hunting or fishing license as proof of age.
If you have questions on other types of acceptable
documents, please call the department at 1-888-222-9190.
PROOF OF DISABILITY
• For Social Security disability, SSI permanent and total
disability, Railroad Retirement permanent and total
disability, or Black Lung disability, provide a copy of your
award letter.
• For Veterans Administration disability, provide a letter
from the Veterans Administration stating that you are
100 percent disabled.
• For Federal Civil Service disability, provide a letter from
Civil Service stating that you are 100 percent disabled.
• If you do not qualify under any of the disability programs
mentioned above, did not apply for Social Security
benefits, or do not have a letter from the Veterans
Administration or Civil Service Administration, you must
submit a Physician’s Statement of Permanent Disability
(PA-1000 PS), enclosed in this booklet. The form must
describe your disability as permanent and your
physician must sign the statement to certify that the
information is true and accurate to the best of his/her
knowledge and belief.
IMPORTANT: The Physician’s Statement of Permanent
Disability cannot be used if you were denied Social
Security disability. The Department of Revenue has the
legal authority to require additional evidence that you are
permanently disabled and eligible for a rebate.
HOUSEHOLDS WITH MORE THAN
ONE QUALIFIED CLAIMANT
Only one member of your household may file a claim even
if more than one person qualifies for a rebate. If someone
other than your spouse appears on the deed or the lease,
please complete a PA-1000 Schedule F (enclosed in this
booklet). You may apply for only one rebate each year.
DECEASED CLAIMANT
To be eligible for a rebate, the claimant must have lived at
least one day of a claim year, owned and occupied and
paid taxes or rented and occupied and paid rent for the
claim year during the time period the claimant was alive.
The property tax paid for a deceased claimant will be
prorated based upon the number of days the claimant lived
during the claim year. See Schedule A for the calculation of
the prorated property tax rebate.
To determine if a deceased claimant is eligible for a rebate, a
deceased claimant’s claim form must also include an
annualized income amount in the calculation of total
household income. See Schedule G, specifically the
instructions for Line 11g, for information on the calculation of
annualized income to be included in household income. A

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

copy of the death certificate must also be included with the
claim form.
A surviving spouse, estate or personal representative may
file a claim on behalf of a deceased claimant. A personal
representative can also have a previously filed rebate issued
in his or her name, instead of the name of the decedent, in
certain circumstances. Please see sections entitled
SURVIVING SPOUSE, AN ESTATE, and PERSONAL
REPRESENTATIVE for details.
SURVIVING SPOUSE
The surviving spouse can file the completed claim and
include a copy of the death certificate and a letter stating that
he/she was the spouse of the claimant at the time of death.
The surviving spouse may sign on the claimant’s signature
line.
OR
If the surviving spouse is eligible to file a claim, he/she can
file under his/her own name instead of submitting a claim
using the deceased individual’s claim form.
The surviving spouse should print his/her name, address,
and Social Security number (SSN) in Section I, and follow the
filing instructions. The surviving spouse should furnish proof
required for a first time filer. Do not use the label the department sent to the decedent in the booklet. The surviving
spouse should enter the deceased spouse’s SSN and name
in the spouse information area, and fill in the oval “if Spouse
is Deceased”, located in the area next to the Spouse’s SSN
on the claim form.
AN ESTATE
The executor or the administrator of the claimant’s estate
may file the claim and submit a Short Certificate showing the
will was registered or probated. When there is no will and
there are assets (an estate), submit a copy of the Letters of
Administration. A Short Certificate or Letters of Administration
can be obtained from the county courthouse where the death
is recorded. The person filing the claim form on behalf of the
deceased person may sign on the claimant’s signature line.
PERSONAL REPRESENTATIVE
If a person dies and there is no will, the will has not been registered or probated or there is no estate, then a personal representative may file a claim on behalf of an eligible decedent.
A decedent’s personal representative must submit a copy of
the decedent’s death certificate, a DEX-41, Application for
Refund/Rebate Due the Decedent, and a receipted copy of
the decedent’s funeral bill showing that the personal representative personally paid the decedent’s funeral expenses in
an amount that is greater than or equal to the amount of the
property tax/rent rebate to which the decedent is entitled.
If a person dies after filing a claim and there is no will, or if
the will has not been registered or probated, or there is no
estate, then a personal representative can also request
that the department change the rebate to be issued into
his/her name. In cases where the rebate check has been
received but cannot be cashed, the check must be
returned with a request to have the rebate issued in the

name of the personal representative. The decedent’s personal representative must submit a copy of the decedent’s
death certificate, a DEX-41, Application for Refund/Rebate
Due the Decedent, and a receipted copy of the claimant’s
funeral bill showing that the personal representative
personally paid the funeral expenses in an amount that is
greater than or equal to the amount of the property tax/rent
rebate to the claimant is entitled.
The DEX-41, Application for Refund/Rebate Due the
Decedent, can be obtained by visiting the department’s
website at revenue.pa.gov or by using one of the department’s Forms Ordering Services found on Page 18.
If you have any questions regarding the filing of a claim on
behalf of a deceased claimant, please call the department
at 1-888-222-9190.
PRIVACY NOTIFICATION
By law, (42 U.S.C. § 405(c)(2)(C)(i); 61 Pa. Code §117.16)
the Pennsylvania Department of Revenue has the authority
to use the Social Security number (SSN) to administer the
Property Tax or Rent Rebate Program, the Pennsylvania
personal income tax and other Commonwealth of Pennsylvania tax laws. The department uses the SSN to identify
individuals and verify their incomes. The department also
uses the SSN to administer a number of tax-offset and
child-support programs federal and Pennsylvania laws
require. The commonwealth may also use the SSN in
exchange-of-tax-information agreements with governmental
authorities.
Pennsylvania law prohibits the commonwealth from
disclosing information that individuals provide on income
tax returns and rebate claims, including the SSN(s), except
for official purposes.

PA - 1000 FILING INSTRUCTIONS
SECTION I - SOCIAL SECURITY NUMBER, NAME,
ADDRESS, AND RESIDENCE INFORMATION

• Do not include any punctuation such as apostrophes,
•
•
•
•
•

commas, periods, and hyphens.
Use black ink. Another color such as red ink will delay
the processing of your rebate claim.
Do not use pencil or pens labeled as gel pens or any
red ink.
Print all information on your claim neatly inside the
boxes.
Use upper case (capital) letters. Use a blank box to
separate words.
Print one letter or number in each box when entering
your Social Security number, name, address, dollar
amounts, and other information. If your name,
address, or city begins with Mc, Van, O’, etc., do not
enter a space or a punctuation mark.
1-888-222-9190

5

When completing the information in Section I, the following guidelines must be followed:
1. The claimant’s SSN must be entered on the application. The spouse’s SSN must also be entered if the
claimant and spouse resided together for the entire
year. Do not enter the spouse’s SSN if they were
deceased during the claim year.
2 Enter the claimant’s name as last name, first name,
and middle initial.
3. Enter the current address of the claimant (or the
address where correspondence is to be delivered).
This should match the address on the tax bills or the
current rental address; if not, an explanation must be
included. There are two lines for entering an address.
For the First Line of Address, enter the street
address. If the address has an apartment number
(APT), suite (STE), floor (FL), or rural route number
(RR), enter it after the street address. If the street
address and the apartment number, suite, etc. do not
fit on the First Line of Address, enter the street
address on the Second Line of Address and the
apartment number, suite, etc. on the First Line of
Address. For the Second Line of Address, enter the
post office box, if applicable. If there is no post office
box, leave the Second Line of Address blank.
The U.S. Postal Service prefers that the actual delivery
address appears on the line immediately above the city,
state, and ZIP code.
On the third line, enter the city or post office. If either
exceeds 14 letters, use the approved postal abbreviation. Also enter the two-letter state abbreviation and
five-digit ZIP Code.
4. If the spouse is deceased during the claim year, fill-in
completely the oval in the upper right-hand corner of
Section I, to the right of the spouse’s SSN. This is
especially important if the spouse’s name still
appears on the tax bill (whether living or deceased).
5. Enter the two-digit county and five-digit school district
codes indicating where the claimant resided as of
Dec. 31 of the claim year (see pages 15 - 17). If you
do not know the name of the county or school district
where you reside, you can either check the county
and school property tax bills used to complete this
6

claim, or you can obtain this information from the
Online Customer Service Center at revenue.pa.gov.
6. If the address is in the United States, you are not
required to enter the country code. If the current mailing address is in another country but you are claiming
a rebate because you lived at least part of the year in
Pennsylvania and meet the eligibility requirements of
the program, you must enter the alphabetic abbreviation for the country. A list of country codes can be
found at irs.gov/e-file-providers/foreign-countrycode-listing-for-modernized-e-file.
7. Enter the birth date of all claimants. A claimant must
provide their birth date, and if applicable, their
spouse’s birth date, and name.
8. A daytime telephone number should be provided. The
department will make automated phone calls to
advise when applications are received and again
when they are approved for payment.

SECTION II - FILING STATUS CATEGORIES
Line 1 - Please fill in the oval that shows your correct
filing status. Fill in only one oval. Filling in more than one
oval may reduce the amount of your rebate.
(P) Property Owners: Fill in this oval if you owned and
occupied your home for all or part of 2024 and did not rent
for any part of the year.
(R) Renters: Fill in this oval if you rented and occupied
your residence for all or part of 2024.
(B) Owner/Renter: Fill in this oval if you owned and occupied your residence for part of 2024, and also rented and
occupied another residence for the rest of 2024, or if you
owned your residence and rented the land where your
residence is located.
EXAMPLE: John pays property taxes on a mobile home
that he owns and occupies. His mobile home is on land
that he leases. John may claim a property tax rebate on
the mobile home and a rent rebate on the land. See Pages
9, 11, and 12 for documents you must send as proof of
property taxes or rents paid.
Line 2 - Certification. Please read each description and
select the type of filer that applies best to your situation
as of Dec. 31, 2024. A surviving spouse age 50 to 64 is
eligible for a rebate as a widow or widower, while a
surviving spouse who is 65 or older can file as a claimant.
A surviving spouse under 50 may be able to file a claim for
a deceased claimant if the deceased was 65 or older.
Please complete the claim form using your Social Security
number, name and address, and supply all appropriate
documentation.
a. Claimant age 65 or older
b. Claimant under age 65, with a spouse age 65 or older
who resided in the same household (You must submit
proof of your spouse’s age the first time you file.)

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

c. Widow or widower, age 50 to 65 (If your most recent
marriage ended in divorce, you do not qualify as a
widow/widower.)
d. Permanently disabled and age 18 to 64
See Page 4 for acceptable proof of age documents.
Line 3 - If you are filing on behalf of a decedent (a
claimant who died during the claim year who otherwise
would have been an eligible claimant under a, b, c, or d
for Line 2 above), completely fill in the oval. The type
of claimant under which the decedent qualifies under
Line 2 above must also be included. A copy of the death
certificate must be submitted and Schedule G must be
completed.

SECTION III - LINES 4 THROUGH 18
You must report the total household income you earned
and/or received during 2024 for each category, which
includes your spouse’s income earned and/or received
while residing with you.
All claimants must submit proof of annual income.
IMPORTANT: The department reserves the right to
request additional information or make adjustments to
federal data if credits or deductions were taken to reduce
income.
CAUTION: Spouses may not offset each other’s income
and losses.
The department has the legal authority to require evidence
of the income you report on your claim. The following lists
the kinds of income you must report and the documents
you must submit as proof of the reported income. You must
include the income that your spouse received while
residing with you. See Pages 8 and 9 for a list of the kinds
of income that you do not need to report.
NOTE: Print your Social Security number on each Proof
Document that you submit with your claim form.
Line 4 - Include one-half of your 2024 Social Security
Benefits as shown in Box 5 of your benefit statement
SSA-1099, one-half of your 2024 SSI, one-half of your
2024 Social Security Disability Income, and one-half of
your 2024 State Supplementary Payment. No documentation is required, if using a PA address.
Line 5 - Include one-half of your Railroad Retirement
Tier 1 Benefits. Submit a copy of form RRB-1099.
CAUTION: The total income from old age benefit
programs from other countries, such as Service Canada
Old Age Security, must be converted into U.S. dollars and
reported on Line 6.
Line 6 - Include the gross amount (not the taxable
amount) of pensions, annuities, Individual Retirement
Account distributions, Tier 2 Railroad Retirement Benefits,
and Civil Service Disability Benefits. Do not include Black
Lung Benefits, federal veterans’ disability payments, or
state veterans’ benefits. State veterans’ benefits include
service connected compensation or benefits of any kind

provided to a veteran or unmarried surviving spouse
paid by a commonwealth agency or authorized under
the laws of the commonwealth. Submit photocopies of
pension/annuity benefits statements along with other
forms 1099 showing income for 2024.
IMPORTANT: Do not include rollovers from Individual
Retirement Accounts and employer pensions. However,
proof must be provided. Proof includes, but is not limited
to, a federal Form 1099-R showing a rollover or other
documentation indicating that the distribution was rolled
into a new account.
If you have one or more distributions from annuity, life
insurance, or endowment contracts reported on Form
1099-R that are included as interest income on your PA-40
Personal Income Tax Return, please write “Included as
Interest Income on PA-40” across the top of any Form
1099-R for such distributions and include copies of all your
Forms 1099-R with your claim form.
Line 7 - Report interest and dividends received or credited
during the year, whether or not you actually received
the cash. If you received dividends and capital gains
distributions from mutual funds, report the capital gains
distributions portion of the income as dividends, not
as gains from the sale or exchange of property. Include
interest received from government entities. You must also
include all tax-exempt interest income from direct obligations of the U.S. government, any state government, or any
political subdivision thereof in the amount shown on Line 7.
SUBMIT THE FOLLOWING:
• A copy of your federal Form 1040 Schedule B or your
PA-40 Schedule A and/or B; or copies of any federal
Forms 1099 you received; OR
• A copy of the front page of your PA or federal income tax
return verifying the income reported on Line 7.
IMPORTANT: If you received capital gains distributions
from a mutual fund, you must use PA Schedule B or the
front page of your PA tax return to verify your income. If
you have PA tax-exempt interest income, you must include
federal Form 1040 Schedule B along with a copy of the
front page of your federal tax return.
Line 8 - Include gains or losses you realized from the sale
of stocks, bonds, and other tangible or intangible property
as well as any gains or losses realized as a partner in a
partnership or shareholder in a PA S corporation. Do not
include capital gains distributions from mutual funds
required to be reported on Line 7.
NOTE: The nontaxable gain on the sale of your principal
residence must also be reported on this line. If you realized
a loss from the sale of your principal residence, this loss
may be used to offset any other gains you realized from
the sale of tangible or intangible property. However, any
net loss reported on this line cannot be deducted from any
other income. You may also submit photocopies of each
PA Schedule RK-1, PA Schedule NRK-1, or federal
Schedule K-1 that shows your gains or losses for each
partnership or PA S corporation.
revenue.pa.gov

7

Submit a copy of your federal Form 1040 Schedule D, a
copy of your PA-40 Schedule D, or copies of any federal
Forms 1099 you received which will verify any gains or
losses you realized. If you received capital gains distributions from mutual funds, do not include a copy of federal
Form 1040 Schedule D. You must include a copy of your
PA-40 Schedule D.
If you sold your personal residence during this claim
year, submit a statement showing the sale price less
selling expenses, minus the sum of the original cost and
permanent improvements.
CAUTION: You may only use losses from the sale or
exchange of property to offset gains from the sale or
exchange of property.
Line 9 - Include net rental, royalty, and copyright income or
loss realized during 2024 from property owned and rented
to others, oil and gas mineral rights, royalties, or income
received from a copyright as well as any net income or loss
realized as a partner in a partnership or shareholder in a
PA S corporation.
CAUTION: You may only use rental losses to offset
rental income.
IMPORTANT: If you receive income from the rental of a
portion of your own home, you must complete and submit
a PA-1000 Schedule E (enclosed in this booklet). Submit a
copy of your federal Form 1040 Schedule E, Part I, or
PA-40 Schedule E from your income tax return. You may
also submit photocopies of each PA Schedule RK-1,
PA Schedule NRK-1, or federal Schedule K-1 that shows
your net income or loss from rents, royalties, patents, and
copyrights for each partnership or PA S corporation.
Line 10 - Include net income or loss from a business,
profession, or farm, and net income or loss you realized
as a partner in a partnership or a shareholder in a PA
S corporation.
CAUTION: You may only use business losses to offset
business income.
IMPORTANT: If you operate your business or profession at
your residence, you must complete and submit a PA-1000
Schedule E (enclosed in this booklet).
Submit a photocopy of each federal Form 1040 Schedule
C or F, or PA-40 Schedule C or F from your income tax
return. You may also submit photocopies of each PA
Schedule RK-1, PA Schedule NRK-1, or federal Schedule
K-1 that shows your income or loss for each business.
Lines 11a - 11g - Other Income - Complete Lines 11a
through 11g to report all other income that you and your
spouse earned, received, and realized.
For each category of income on Lines 11a through 11g,
you must submit proof, such as photocopies of Forms
W-2, Department of Human Services cash assistance
statements, your federal or PA income tax returns, and any
other documents verifying income.
8

Line 11a. - Gross salaries, wages, bonuses, commissions, and estate or trust income not included in business,
profession, or farm income.
Line 11b. - Gambling and lottery winnings, including
PA Lottery, Powerball and Mega Millions winnings, prize
winnings, and the value of other prizes and awards. (A
PA-40 Schedule T must be submitted to verify these winnings,
as well as a W-2G to document PA Lottery winnings.)
Line 11c. - Value of inheritance, alimony, and spousal
support money.
Line 11d. - Cash public assistance/relief, unemployment
compensation, and workers’ compensation benefits,
except Section 306(c) benefits.
Line 11e. - Gross amount of loss of time insurance benefits,
disability insurance benefits, long-term care insurance
benefits (if received directly by the claimant), and life
insurance benefits and proceeds, except the first $5,000 of
the total death benefit payments.
Line 11f. - Gifts of cash or property totaling more than
$300, except gifts between members of a household.
Line 11g. - Miscellaneous income and annualized
income amount. Include any income not identified above
prior to the calculation of annualized income. If a claimant
died during the claim year, an annualized income amount
must also be included. To calculate the annualized income
amount, complete Schedule G. When adding amounts for
Line 3 of Schedule G, do not add any negative amounts
reported on Lines 8, 9, or 10.
Do not report the following income:
• Medicare or health insurance reimbursements;
• Food stamps, surplus foods, or other such non-cash
relief supplied by a governmental agency;
• Property Tax/Rent Rebate received in 2024;
• The amount of any damages due to personal injuries or
sickness. Damages include Black Lung benefits and
benefits granted under Section 306(c) of the Workers’
Compensation Security Fund Act (relating to Schedule
of Compensation for disability from permanent injuries
of certain classes);
• Payments provided to eligible low-income households
under the commonwealth’s Low Income Home Energy
Assistance Program;
• Payments received by home providers of the domiciliary
care program administered by the Department of Aging,
except those payments in excess of the actual expenses
of the care;
• Disability income received by disabled children in the
household;
• Federal veterans’ disability payments or state veterans’
benefits received by the veteran or unmarried surviving
spouse;
• The difference between the purchase price of your
residence and its selling price, if you used the proceeds
from the sale to purchase a new residence. This new
residence must be your principal residence;

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

• Federal or state tax refunds;
• Spouse’s income earned or received while not living
with you;

• Public Assistance benefits received by children in the

household, even though the check is issued in
claimant’s name;
• Qualified distributions from ABLE (Achieving a Better
Life Experience) Savings Programs;
• Federal stimulus or economic impact payments;
• STRIVE Program credits;
• Child support; and
• Individual Retirement Account and employer pension
rollovers (must provide a copy of federal Form 1099-R
indicating rollover or other supporting documentation).
CAUTION: If a claimant had significant income that is not
typically received in equal amounts throughout the claim
year, or if the number-of-days method does not accurately
calculate the annualized income, the claim may be filed
using an alternative method for determining the annualized
income amount to be included on Line 11g. A worksheet
must be included to show how the amount of annualized
income was determined in those instances. The worksheet
must clearly show how the income was determined and an
explanation of the reason for deviating from the Schedule
G method. Examples of when the claim would be filed
using an alternative method would include instances
where there is income from a one-time event such as a
gain on the sale of stock, lump sum payments from an IRA
or annuity, an amount is reported as an inheritance, or a
payment is received as a beneficiary on a life insurance
policy. Proof of the deviation from the number-of-days
method may be required by the department. The department will accept reasonable methods of calculating the
annualized income amount.
Line 12 - If you and/or your spouse received benefits
from the federal Civil Service Retirement System (CSRS)
as (a) retired federal civil service employee(s) or as a surviving spouse, you may reduce your total eligibility income
by 50 percent of the average retired worker Social Security
payment for 2023. The average retired worker Social
Security payment for 2023 is $10,951. Enter $10,951 on
Line 12 only if you include CSRS benefits in Line 6. If both
you and your spouse received CSRS benefits, or if you
received your own CSRS benefits and CSRS benefits as a
surviving spouse, enter $21,902 on Line 12. Otherwise,
enter $0.
Line 13 - Add the positive income figures reported on
Lines 4 through 11g, subtract the amount on Line 12 (if
applicable) and enter the net result on Line 13 and 23. Do
not include losses reported on Lines 8, 9, and/or 10.
IMPORTANT: If you have over $46,520 of income claimed
on Line 13, you are not eligible for either Property Tax or
Rent Rebate relief under this program.
Line 14 - For Property Owners Only
Before completing Line 14 of the claim form, complete any
schedules listed in the instructions for this line. If you must

complete more than one schedule, you must complete
them in alphabetical order. If one schedule does not apply
to you, skip it, and go to the next schedule. You must carry
forward, as the total tax paid, the last amount shown on the
previous schedule you complete to the next schedule
you complete.
Enter the total amount of the property taxes paid for
your primary residence, or the amount shown as eligible
property taxes paid on the last schedule completed.
IMPORTANT: If you do not enter the amount of all taxes
paid on the primary residence, you will limit the
department’s ability to determine your eligibility for and
amount of a supplemental rebate. See Page 14 for more
information on supplemental rebates.
You must deduct interest or penalty payments, municipal
assessments, per capita taxes, or occupation taxes included
in your payment. If you paid early and received a discount,
you enter the amount you actually paid on Line 14. You
must also deduct other charges included in your tax bills.
See taxes that are not acceptable on Page 11.
If your name does not appear on the receipted tax bills,
you must submit proof of ownership. Examples of proper
proof are: a copy of the deed or a copy of the trust
agreement, will, or decree of distribution if you inherited
your property. If your address is not on your receipted
property tax bill or mortgage statement, you also must
submit a letter from your tax collector or mortgage company
verifying your home address.
NOTE: If your tax bills include a name and/or names other
than yours and your spouse’s, you must complete PA-1000
Schedule F or submit proof that you are the sole owner of
the property.
Include only the property tax on the amount of land that is
necessary for your personal use.
PA-1000 Schedule A - If you owned and occupied your
home for less than the entire year of 2024 or a claim
is being filed on behalf of a deceased owner who died
during 2024.
PA-1000 Schedule B - If you were a widow or widower
age 50 to 64 who remarried in 2024.
PA-1000 Schedule E - If you used part of your residence
for a purpose other than living quarters in 2024.
PA-1000 Schedule F - If your deed shows owners other
than your spouse.
As proof of property tax paid, homeowners must
provide photocopies of one of the following real estate
documents:
• All 2024 real estate tax bills that have been marked
“paid” by the tax collector (see the instructions beginning
on this page for the proper calculation of the amount on
Line 14). If you paid your taxes in quarterly installments,
a tax bill must be submitted for each period. For tax bills
that are not marked paid by the tax collector, the department will accept a photocopy of both sides of the
cancelled check along with a copy of the tax bill;
1-888-222-9190

9

PA-1000 COMPLETION SAMPLE
Fill in your Social Security Number.

Fill in this oval if your spouse is deceased.

2405010014

PA-1000

Fill in only one oval for Line 1.

Property Tax or Rent
Rebate Claim 04-24
PA Department of Revenue
P.O. Box 280503
Harrisburg PA 17128-0503

Discard label if
it is not correct
and fill in all
data in Section I.

2024

OFFICIAL USE ONLY

Check your label for accuracy. If incorrect, do not use the label. Complete Section I.

Your Social Security Number

II Fill in only one oval in each

If Spouse is
Deceased, fill
in the oval.

Spouse’s Social Security Number

PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE

Last Name

PLACE   LABEL   HERE

If your label
is correct,
place it here.

I

First Name

MI

First Line of Address

Second Line of Address

City or Post Office

State

Spouse’s First Name

MI

County Code School District Code

*
Claimant’s Birthdate

Spouse’s Birthdate

M M D D Y Y
III

ZIP Code

CODES
*REQUIRED

section.
1. I am filing for a rebate as a:
P. Property Owner – See
instructions
R. Renter – See instructions
B. Owner/Renter – See
instructions
2. I Certify that as of Dec. 31, 2024,
I am (a):
A. Claimant age 65 or older
B. Claimant under age 65,
with a spouse age 65 or
older who resided in the
same household
C. Widow or widower, age
50 to 64
D. Permanently disabled
and age 18 to 64

Country Code

*

3.
Filing on behalf of a
decedent

Daytime Telephone Number

M M D D Y Y
Dollars

TOTAL INCOME received by you and your spouse during 2024

4. Social Security, SSI, and SSP Income (Total benefits $

divided by 2) . . . . . . . . .

4.

divided by 2) . . . . . . . . . . .

5.

6. Total Benefits from Pension, Annuity, IRA Distributions, and Railroad Retirement Tier 2 (Do not
include federal veterans’ disability payments or state veterans’ payments.) . . . . . . . . . . . . . . . . . . .

6.

7. Interest and Dividend Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

5. Railroad Retirement Tier 1 Benefits (Total benefits $

LOSS

e
l
p

8.

8. Gain or Loss on the Sale or Exchange of Property. . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

9.

9. Net Rental Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

10.

10. Net Business Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
Other Income.
11a. Salaries, wages, bonuses, commissions, and estate and trust income. . . . . . . . . . . . . . . . . . . . .

11a.

11b. Gambling and Lottery winnings, including PA Lottery winnings, prize winnings, and the value
of other prizes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11b.

am

11c.

11c. Value of inheritances, alimony, and spousal support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11d. Cash public assistance/relief. Unemployment compensation and workers’ compensation,
except Section 306(c) benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11e. Gross amount of loss of time insurance benefits, disability insurance benefits, and life insurance
benefits, except the first $5,000 of total death benefit payments. . . . . . . . . . . . . . . . . . . . . . . . . .

S

11d.
11e.

Cents

s
s
s

s
s
s
s
s

11f. Gifts of cash or property totaling more than $300, except gifts between
members of a household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11f.

s

11g.

12. Claimants with Federal Civil Service Retirement System Benefits enter $10,951 or $21,902.
See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13. TOTAL INCOME. Add only the positive income amounts from Lines 4 through 11g and subtract
the amount on Line 12. See Page 3 for income limitations. Enter this amount on Line 23. . . . . . . .

13.

s
s
s

Fill in this oval on behalf
of decedent.
Fill in School District Code
(see Pages 15 and 17). Fill in
County Code (see Pages 15
through 17). Fill in Country
Code if applicable (see Page 6).
Report your total Social
Security, SSI, and SSP benefits
here. Divide the total by 2 and
enter the result on Line 4.

s
s
s
s

11g. Miscellaneous income and annualized income amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fill in only one oval for Line 2.

Report your total Railroad
Retirement Tier 1 benefits here.
Divide the total by 2 and enter
the result on Line 5.
Enter the total of Lines 4
through 11g, less Line 12.

IMPORTANT: You must submit proof of the income you reported – See the instructions on Pages 7 to 9.

2405010014

2405120011

PA-1000 2024 04-24
Your Social Security Number

Property Owners
complete Lines
14 and 15.
Renters complete
Lines 16, 17, and 18.

Your Name:

PROPERTY OWNERS ONLY
14. Total 2024 property tax. Submit copies of receipted tax bills.
15. Property Tax Rebate. Enter the maximum standard rebate
amount from Table A for your income level here: (_______)

. . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Compare this amount to line 14 and
enter the lesser amount to the right. 15.

RENTERS ONLY

e
l
p

16. Total 2024 rent paid. Submit PA Rent Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply Line 16 by 20 percent (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Rent Rebate. Enter the maximum rebate amount
Compare this amount to line 17 and
from Table B for your income level here: (_______)
enter the lesser amount to the right.
18.

OWNER – RENTER ONLY
19. Property Tax/Rent Rebate. Enter the maximum
rebate amount from Table A for your income
level here: (_______)

Compare this amount to the sum of
Lines 15 and 18 and enter the lesser
amount to the right.

m
a

19.

s
s
s
s
s
s

DIRECT DEPOSIT. Banking rules do not permit direct deposits to bank accounts outside the U.S. If your bank account is outside the U.S.,

If you want your
rebate directly
deposited, complete
Lines 20,
21, and 22.

do not complete the direct deposit Lines 20, 21, and 22. The department will mail you a paper check. If your rebate will be going to a bank
account within the U.S., you have the option to have your rebate directly deposited. If you want the department to directly deposit your rebate
into your checking or savings account, complete Lines 20, 21, and 22.

S

Checking

20. Place an X in one box to authorize the Department of Revenue to directly deposit your rebate
into your: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

21. Routing number. Enter in boxes to the right. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Savings

21.

23.
Enter the amount from Line 13 of
the claim form on this line and circle
the corresponding Maximum Rebate
amount for your income level.
Owners use Table A and Renters
use Table B.

TABLE A - OWNERS ONLY
INCOME LEVEL
Maximum Standard
Rebate
$
0 to $ 8,270
$1,000
$ 8,271 to $15,510
$ 770
$ 15,511 to $18,610
$ 460
$ 18,611 to $46,520
$ 380

TABLE B - RENTERS ONLY
INCOME LEVEL
Maximum
Rebate
$
0 to $ 8,270
$1,000
$ 8,271 to $15,510
$ 770
$ 15,511 to $18,610
$ 460
$ 18,611 to $46,520
$ 380

CLAIMANT OATH: I declare that this claim is true, correct, and complete to the best of my knowledge and belief, and this is the only claim filed by
members of my household. I authorize the PA Department of Revenue access to my federal and state Personal Income Tax records, PACE records, Social
Security Administration records, and/or Department of Human Services records. This access is for verifying the truth, correctness, and completeness of
the information reported in this claim.
Claimant’s Signature

Date

Spouse’s Signature

Date

Witnesses’ Signatures: If the claimant cannot sign, but only makes a mark.
1.

2.
PREPARER: I declare that I prepared this return, and that it is to the best of my
knowledge and belief, true, correct, and complete.
Preparer’s Signature, if other than the claimant

Date

Name of claimant’s power of attorney or nearest relative. Please print.

Telephone number of claimant’s power of attorney or nearest relative.
(
)

Preparer’s Name. Please print.

Home address of claimant’s power of attorney or nearest relative. Please print.

Preparer’s telephone number
(
)

City or Post Office

State

Claim filing deadline – June 30, 2025
You can call 1-888-728-2937 after June 1 to verify the status of your claim.
2405120011

10

Enter your Routing Number
here (direct deposit only).

22. Account number. Enter in boxes to the right. . . . . . . . . . 22.

IV An excessive claim with intent to defraud is a misdemeanor punishable by a maximum fine of $1,000, and/or imprisonment for up to one year
upon conviction. The claimant is also subject to a penalty of 25 percent of the entire amount claimed.

Claimant signs here.

If you were both a Property
Owner and a Renter,
complete Lines 14 through 19.

2405120011

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

ZIP Code

Enter your Account Number
here (direct deposit only).

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2405010055

PA-1000

Property Tax or Rent
Rebate Claim 04-24 (FI)
PA Department of Revenue
P.O. Box 280503
Harrisburg PA 17128-0503

I

START

2024

OFFICIAL USE ONLY

Check your label for accuracy. If incorrect, do not use the label. Complete Section I.

Your Social Security Number

Spouse’s Social Security Number

➜

II Fill in only one oval in each

If Spouse is
Deceased, fill
in the oval.

PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE

Last Name

First Name

MI

First Line of Address

Second Line of Address

City or Post Office

State

Spouse’s First Name

MI

ZIP Code

County Code School District Code

*

*

CODES
*REQUIRED

section.
1. I am filing for a rebate as a:
P. Property Owner – See
instructions
R. Renter – See instructions
B. Owner/Renter – See
instructions
2. I Certify that as of Dec. 31, 2024,
I am (a):
A. Claimant age 65 or older
B. Claimant under age 65,
with a spouse age 65 or
older who resided in the
same household
C. Widow or widower, age
50 to 64
D. Permanently disabled
and age 18 to 64

Country Code
3.
Filing on behalf of a
decedent

Claimant’s Birthdate MM/DD/YY Spouse’s Birthdate MM/DD/YY Daytime Telephone Number

III

Dollars

TOTAL INCOME received by you and your spouse during 2024
divided by 2) . . . . . . . . .

4.

divided by 2) . . . . . . . . . . .

5.

6. Total Benefits from Pension, Annuity, IRA Distributions, and Railroad Retirement Tier 2 (Do not
include federal veterans’ disability payments or state veterans’ payments.) . . . . . . . . . . . . . . . . . . .

6.

7. Interest and Dividend Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

4. Social Security, SSI, and SSP Income (Total benefits $
5. Railroad Retirement Tier 1 Benefits (Total benefits $

Cents

LOSS

8.

8. Gain or Loss on the Sale or Exchange of Property. . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

9.

9. Net Rental Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

10.

10. Net Business Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
Other Income.
11a. Salaries, wages, bonuses, commissions, and estate and trust income. . . . . . . . . . . . . . . . . . . . .

11a.

11b. Gambling and Lottery winnings, including PA Lottery winnings, prize winnings, and the value
of other prizes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11b.

11c. Value of inheritances, alimony, and spousal support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11c.

11d. Cash public assistance/relief. Unemployment compensation and workers’ compensation,
except Section 306(c) benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11e. Gross amount of loss of time insurance benefits, disability insurance benefits, and life insurance
benefits, except the first $5,000 of total death benefit payments. . . . . . . . . . . . . . . . . . . . . . . . . .

11d.
11e.

11f. Gifts of cash or property totaling more than $300, except gifts between
members of a household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11f.

11g. Miscellaneous income and annualized income amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11g.

12. Claimants with Federal Civil Service Retirement System Benefits enter $10,951 or $21,902.
See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13. TOTAL INCOME. Add only the positive income amounts from Lines 4 through 11g and subtract
the amount on Line 12. See Page 3 for income limitations. Enter this amount on Line 23. . . . . . . .

13.

IMPORTANT: You must submit proof of the income you reported – See the instructions on Pages 7 to 9.

2405010055
Reset Entire Form

TOP OF PAGE

NEXT PAGE

PRINT

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2405110053

PA-1000 2024 04-24 (FI)
START

Your Social Security Number

➜
Your Name:

PROPERTY OWNERS ONLY

14. Total 2024 property tax. Submit copies of receipted tax bills.

15. Property Tax Rebate. Enter the maximum standard rebate
amount from Table A for your income level here: (_______)

. . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
Compare this amount to line 14 and
enter the lesser amount to the right. 15.

RENTERS ONLY

16. Total 2024 rent paid. Submit PA Rent Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply Line 16 by 20 percent (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Rent Rebate. Enter the maximum rebate amount
Compare this amount to line 17 and
from Table B for your income level here: (_______)
enter the lesser amount to the right.
18.

OWNER – RENTER ONLY

19. Property Tax/Rent Rebate. Enter the maximum
rebate amount from Table A for your income
level here: (_______)

Compare this amount to the sum of
Lines 15 and 18 and enter the lesser
amount to the right.

19.

DIRECT DEPOSIT. Banking rules do not permit direct deposits to bank accounts outside the U.S. If your bank account is outside the U.S.,
do not complete the direct deposit Lines 20, 21, and 22. The department will mail you a paper check. If your rebate will be going to a bank
account within the U.S., you have the option to have your rebate directly deposited. If you want the department to directly deposit your rebate
into your checking or savings account, complete Lines 20, 21, and 22.
Checking

20. Place an X in one box to authorize the Department of Revenue to directly deposit your rebate
into your: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

21. Routing number. Enter in boxes to the right. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Savings

21.

22. Account number. Enter in boxes to the right. . . . . . . . . . 22.

23.
Enter the amount from Line 13 of
the claim form on this line and circle
the corresponding Maximum Rebate
amount for your income level.
Owners use Table A and Renters
use Table B.

TABLE A - OWNERS ONLY
INCOME LEVEL
Maximum Standard
Rebate
$
0 to $ 8,270
$1,000
$ 8,271 to $15,510
$ 770
$ 15,511 to $18,610
$ 460
$ 18,611 to $46,520
$ 380

TABLE B - RENTERS ONLY
INCOME LEVEL
Maximum
Rebate
$
0 to $ 8,270
$1,000
$ 8,271 to $15,510
$ 770
$ 15,511 to $18,610
$ 460
$ 18,611 to $46,520
$ 380

IV An excessive claim with intent to defraud is a misdemeanor punishable by a maximum fine of $1,000, and/or imprisonment for up to one year
upon conviction. The claimant is also subject to a penalty of 25 percent of the entire amount claimed.
CLAIMANT OATH: I declare that this claim is true, correct, and complete to the best of my knowledge and belief, and this is the only claim filed by
members of my household. I authorize the PA Department of Revenue access to my federal and state Personal Income Tax records, PACE records, Social
Security Administration records, and/or Department of Human Services records. This access is for verifying the truth, correctness, and completeness of
the information reported in this claim.
Claimant’s Signature

Date
MM/DD/YY

Spouse’s Signature

Date

Please sign the PA-1000 after printing.

1.

Please sign the PA-1000 after printing.

2.

PREPARER: I declare that I prepared this return, and that it is to the best of my
knowledge and belief, true, correct, and complete.
MM/DD/YY
Preparer’s Signature, if other than the claimant

Please sign the PA-1000 after printing.

Witnesses’ Signatures: If the claimant cannot sign, but only makes a mark.

Date

Please sign the PA-1000 after printing.

Please sign the PA-1000 after printing.

Name of claimant’s power of attorney or nearest relative. Please print.
Telephone number of claimant’s power of attorney or nearest relative.

Preparer’s Name. Please print.

Home address of claimant’s power of attorney or nearest relative. Please print.

Preparer’s telephone number

City or Post Office

State

ZIP Code

Claim filing deadline – June 30, 2025
You can call 1-888-728-2937 after June 1 to verify the status of your claim.
2405110053
Reset Entire Form

2405110053
RETURN TO PAGE 1

PRINT

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2405210051

PA Rent Certificate
PA Rent Certificate and
Rental Occupancy Affidavit
PA-1000 RC (EX) MOD 04-24 (FI)
PA Department of Revenue

START

2024

OFFICIAL USE ONLY

Name as shown on PA-1000

Social Security Number

➜
You may make photocopies of this form as needed.
If filing as a renter, you must provide proof of the rent you paid. If you rented at more than one address, you must submit proof for each address.

PA RENT CERTIFICATE
Your landlord must provide all the information on Lines 1 through 8. Your landlord, or your landlord’s authorized agent, must sign this PA Rent
Certificate. If your landlord, or your landlord’s authorized agent, does not sign this PA Rent Certificate, you must complete Lines 1 through 8
and the Rental Occupancy Affidavit below. Your Rental Occupancy Affidavit must be notarized.
1. Street address of the residence for which the claimant paid rent

3. Rental unit is (fill in the appropriate oval):

City, State, ZIP Code
2. Owner’s business name or landlord’s name (last, first, middle initial) if an individual
Landlord’s Address

Apartment in a House

Mobile Home Lot

Apartment Building

Nursing Home

Boarding Home

Private Home

Mobile Home

Assisted Living

Personal Care Home
Building Name:

Condominium

City, State, ZIP Code
Domiciliary Care
Landlord’s FEIN (if applicable) and daytime telephone number

Foster Care

If Domiciliary or Foster Care or if a Boarding or Personal Care
Home, you must submit a copy of your contract agreement.

Dollars

YOU MUST COMPLETE ALL LINES. IF NONE, ENTER “0”.

Cents

Explanation of Item 4.

4. What was the amount of rent per month? (Include only the amount charged for rental.
Do not include security deposits or amounts paid for food, medicine, medical care,
or personal care.) If your rental amounts changed during the year, please explain in the
space provided. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. How much of the monthly rental amount was paid or subsidized
by a governmental agency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Total monthly amount of rent paid. (Subtract Line 5 from Line 4.) . . . . . . . . . . . . . . 6.
Explanation of Item 7.

7. Number of months unit was occupied by the claimant in 2024.
(If less than 12 months, please explain in the space provided.) . . . . . . . . . . . . . . . . . . 7.
8. What was the total rent paid in 2024 by the claimant?
(Multiply Line 6 by Line 7.) Enter the amount here and on Line 16 of the claim form
or the appropriate line(s) of Schedules D, E, or F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

LANDLORD’S OATH: (Read carefully before signing)
I certify that the information provided on this PA Rent Certificate is true, correct, and complete to the best of my knowledge, information, and
belief. I further certify that – fill in the applicable oval(s).
I was required to pay 2024 property taxes on the property in which the claimant resided in 2024.
I made, or was required to make, a payment in lieu of taxes for 2024 on the property in which the claimant resided in 2024.
The property in which the claimant resided in 2024 was tax exempt.
Other names, excluding the spouse or minor children, appear on the lease.

Please sign and date after printing.

X

Landlord’s Signature

Date

MM/DD/YY

OCCUPANCY AFFIDAVIT

I am, or am filing on behalf of, the claimant named above. I certify that I was unable to obtain the landlord’s signature on the PA Rent Certificate
for the following reason(s):

Affidavit: I certify that I am, or am filing on behalf of, the claimant named
above. I also affirm all the information on the above PA Rent Certificate
and Occupancy Affidavit is true, correct, and complete to the best of my
knowledge, information, and belief.

x

Claimant's Signature. Please sign after printing.
Claimant's Signature

Notarize:
Subscribed and sworn before me this
day of

x
Date

20

Signature of Notary Public. Please sign after printing.
Signature of Notary Public

MM/DD/YY

2405210051
Reset Entire Form

2405210051
TOP OF PAGE

PRINT

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
PHYSICIAN’S STATEMENT

2405310059

Physician’s Statement of
Permanent and Total Disability
PA-1000 PS 04-24 (FI)
PA Department of Revenue

2024

OFFICIAL USE ONLY

START Name as shown on PA-1000

Social Security Number

➜
Instructions
A claimant not covered under the federal Social Security Act or the federal Railroad Retirement Act who is unable
to submit proof of permanent and total disability may submit this Physician’s Statement. The physician must determine the claimant’s status using the same standards used for determining permanent and total disability
under the federal Social Security Act or the federal Railroad Retirement Act. CAUTION: If the claimant applied
for Social Security disability benefits and the Social Security Administration did not rule in the claimant’s favor,
the claimant is not eligible for a Property Tax or Rent Rebate.
Confidentiality Statement. All information on this Physician’s Statement and claim form is confidential. The
department shall only use this information for the purposes of determining the claimant’s eligibility for a Property
Tax or Rent Rebate.
CERTIFICATION
I certify the claimant named above is my patient and is permanently and totally disabled under the standards that
the federal Social Security Act or the federal Railroad Retirement Act requires for determining permanent and total
disability. Upon request from the PA Department of Revenue, I will provide the medical reports or records indicating diagnosis and prognosis of the claimant’s condition, including signs, symptoms, and laboratory findings, if
applicable or appropriate.

Please sign after printing.
Physician Signature

Date MM/DD/YY

Description of Claimant’s Permanent and Total Disability. Briefly describe the reason(s) the above-named
claimant is totally and permanently disabled.

Physician Identification Information. Please print.
Name

National Provider Identifier

Business name, if applicable
Address
City

State

Office telephone number

Office email address

2405310059
Reset Entire Form

ZIP Code

2405310059
TOP OF PAGE

PRINT

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

PA SCHEDULE A

2405410057

Deceased Claimant and/or
Multiple Home Prorations

START
➜

PA-1000 A 04-24 (FI)
PA Department of Revenue

2024

OFFICIAL USE ONLY

Name as shown on PA-1000

Social Security Number

You may make photocopies of this form as needed.
If you owned, paid the property taxes on, and resided in a Pennsylvania located home during 2024, then sold that residence and bought
another Pennsylvania located home, paid the property taxes on and resided in that home for the remainder of the year, fill in the appropriate
dates for each residence. Complete the address and occupancy dates along with Lines 1 through 5 for each home in the applicable columns.
If you owned, paid the property taxes on, and resided in a Pennsylvania located home during 2024, then sold the property and moved into a
rental property and paid rent or if you lived in a rental property and paid rent, then bought a Pennsylvania located home, paid the property
taxes and resided in that home for the remainder of the year, complete the address and occupancy dates and complete the information for
the First Home column on Lines 1 through 5 for the portion of the year that you owned your home. You should also complete a PA Rent
Certificate for the portion of the year that you rented a Pennsylvania located rental property. NOTE: If you resided part of the year in a home
located outside PA, do not claim the property tax paid for that period. Enter zero in the appropriate column on Line 1.
Additionally, if a deceased individual owned, paid property taxes on, and resided in a Pennsylvania loc