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Pennsylvania Free Printable 2023 PA Schedule O - Other Deductions (Form and Instructions) (PA-40 O) for 2024 Pennsylvania PA Schedule O - Other Deductions

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PA Schedule O - Other Deductions
2023 PA Schedule O - Other Deductions (Form and Instructions) (PA-40 O)

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 2301610057 PA SCHEDULE O Other Deductions PA-40 O (EX) 03-23 (FI) PA Department of Revenue START 2023 OFFICIAL USE ONLY Name (if filing jointly, use name shown first on the PA-40) Social Security Number (shown first) ➜ (See the instructions.) SECTION I IRC SECTION 529 QUALIFIED TUITION PROGRAM CONTRIBUTIONS (Limit $17,000 per beneficiary, per taxpayer-spouse.) Beneficiary Information: (a) Name: Contributions by: (b) Social Security Number 1. 2. Total IRC Section 529 Contributions - Add all amounts listed (including amounts on additional schedules). SECTION II (c) Taxpayer (d) Spouse 1(c). 1(d). 2(c). 2(d). IRC SECTION 529A PENNSYLVANIA ABLE SAVINGS ACCOUNT PROGRAM CONTRIBUTIONS (See the instructions for limits on contributions.) Beneficiary Information: (a) Name: Contributions by: (b) Social Security Number 3. 4. Total IRC Section 529A Contributions - Add all amounts listed (including amounts on additional schedules). SECTION III (c) Taxpayer (d) Spouse 3(c). 3(d). 4(c). 4(d). OTHER DEDUCTIONS AND LIMITATIONS 5. Medical Savings Account contributions allowed for federal purposes. 5(c). 5(d). 6. Health Savings Account contributions allowed for federal purposes. 6(c). 6(d). 7. Add Lines 2, 4, 5 and 6 and enter amounts here for taxpayer and/or spouse. 7(c). 7(d). 8. Total income reported on PA-40 Line 9 by taxpayer and spouse separately. 8(c). 8(d). 9. Lesser of Line 7 or Line 8 for taxpayer and/or spouse. 9(c). 9(d). 10. Total Other Deductions - Add the amounts from Line 9 for taxpayer and/or spouse together. Enter here and on Line 10 of your PA-40. 2301610057 Reset Entire Form TOP OF PAGE 10. 2301610057 NEXT PAGE PRINT 2023 Instructions for PA-40 Schedule O Other Deductions PA-40 O IN 03-23 GENERAL INFORMATION PURPOSE OF SCHEDULE Use PA-40 Schedule O to report the amount of deductions for contributions to Medical Savings or Health Savings Accounts and/or the amount of contributions to an IRC Section 529 Qualified Tuition Program and/or IRC Section 529A Pennsylvania ABLE Savings Program by the taxpayer and/or spouse. RECORDING DOLLAR AMOUNTS Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar. WHO MUST COMPLETE PA-40 Schedule O must be completed and included with an originally filed PA-40, Personal Income Tax Return, if the taxpayer and/or spouse made contributions to a Medical Savings or Health Savings Account and/or made contributions to an IRC Section 529 Qualified Tuition Program and/or IRC Section 529A Pennsylvania ABLE Savings Program and the taxpayer and/or spouse wish to take an amount as a deduction on Line 10 of the PA-40, Personal Income Tax Return. LINE INSTRUCTIONS SECTION I IRC SECTION 529 QUALIFIED TUITION PROGRAM CONTRIBUTIONS LINE 1 COLUMN (a) Enter the name of each beneficiary for whom an IRC Section 529 Qualified Tuition Program contribution was made during the tax year. IMPORTANT: Only include contributions made on behalf of a beneficiary up to and including Dec. 31 of the tax year. Contributions made after Dec. 31 of the tax year and before the April 15 of the following tax year may only be included on the following tax year’s return. COLUMN (b) Enter the corresponding Social Security number for each beneficiary listed in Column (a). An amended PA Schedule O must be included with Schedule PA-40 X if increases or decreases in other deduction amounts on PA Schedule O are discovered after an original or other amended return is filed with the department. Section III on Page 2 of Schedule PA-40 X must be completed to explain any increase or decrease to the amount of contributions and resulting deduction reported on an amended PA-40, Personal Income Tax Return. COLUMNS (c) AND (d) Enter the amount contributed on behalf of each beneficiary by the taxpayer and/ or spouse in the appropriate column. SCHEDULE INSTRUCTIONS CAUTION: Do not include more than $17,000 per beneficiary in Column (c) or more than $17,000 per beneficiary in Column (d). IDENTIFICATION INFORMATION NAME Enter the name of the taxpayer. If a jointly filed return, enter the name of the primary taxpayer (name shown first on the PA-40, Personal Income Tax Return). Enter the primary taxpayer’s name even when only reporting the other deductions for the spouse on a return filed using the Married, Filing Jointly filing status. SOCIAL SECURITY NUMBER Enter the Social Security number (SSN) of the taxpayer. Enter the primary taxpayer’s SSN also when reporting only the other deductions for the spouse on a return filed using the Married, Filing Jointly filing status. www.revenue.pa.gov PREVIOUS PAGE REMINDER: Include the amount of any IRC Section 529 contribution reported and made from the immediately preceding tax year’s PA-40 Schedule P, Refund Donations to Pennsylvania 529 College Savings Program Accounts. If there are more than 10 beneficiaries for which a deduction is claimed, please include a statement showing each beneficiary’s name Social Security number and the amount of the deduction claimed for each of the beneficiaries by the taxpayer and/ or spouse. LINE 2 COLUMNS (c) AND (d) Add the amounts for Columns (c) and/or (d) and enter the total. PA-40 O NEXT PAGE 1 SECTION II IRC SECTION 529A PENNSYLVANIA ABLE SAVINGS ACCOUNT PROGRAM CONTRIBUTIONS LINE 3 COLUMN (a) Enter the name of each beneficiary for whom an IRC Section 529A Pennsylvania ABLE Savings Program contribution was made during the tax year. IMPORTANT: Only include contributions made on behalf of a beneficiary up to and including Dec. 31 of the tax year. Contributions made after Dec. 31 of the tax year and before the April 15 of the following tax year may only be included on the following tax year’s return. COLUMN (b) Enter the corresponding Social Security number for each beneficiary listed in Column (a). COLUMNS (c) AND (d) Enter the amount contributed on behalf of each beneficiary by the contributor (taxpayer and/or spouse) in the appropriate column. If there are more than three beneficiaries for which a deduction is claimed, please include a statement showing the name, Social Security number and the amount of the deduction claimed by the contributor for each beneficiary. LINE 4 COLUMNS (c) AND (d) Add the amounts for Columns (c) and/or (d) and enter the total. CAUTION: The maximum contributions to any one Pennsylvania ABLE Savings Program account by one or more contributors cannot exceed the annual federal gift tax exclusion amount. In addition, the maximum contributions by a contributor to one or more accounts cannot exceed the annual federal gift tax exclusion amount. The current annual federal gift tax exclusion amount is $17,000. LINE 6 COLUMNS (c) AND (d) Enter the amount of Health Savings Account contributions for the taxpayer and/or spouse allowed for federal income tax purposes. If claiming either of the deductions on Line 5 or Line 6 of this schedule, a copy of Pages 1 and 2 of federal Form 1040 along with a copy of Form 1040, Schedule 1 must be included with the PA-40, Personal Income Tax Return. LINE 7 COLUMNS (c) AND (d) Add the amounts in Columns (c) and/ or (d) from Lines 2, 4, 5 and 6 together and enter the results here. LINE 8 COLUMNS (c) AND (d) Enter the total income included in Line 9 of the PA-40, calculated for the taxpayer and spouse separately. NOTE: When added together, the amounts reported separately for the taxpayer and/or spouse for Line 8 of PA Schedule O should equal Line 9 of the PA-40. LINE 9 COLUMNS (c) AND (d) Compare the amounts on Lines 7 and 8 for Columns (c) and/or (d). Enter the lesser of the amounts for each column. LINE 10 Add the amounts for Columns (c) and (d) from Line 9 together. Enter the Total Other Deductions amount here and on Line 10 of the PA-40, Personal Income Tax Return. SECTION III OTHER DEDUCTIONS AND LIMITATIONS LINE 5 COLUMNS (c) AND (d) Enter the amount of Medical Savings Account contributions for the taxpayer and/or spouse allowed for federal income tax purposes. 2 PA-40 O PREVIOUS PAGE www.revenue.pa.gov RETURN TO FORM
Extracted from PDF file 2023-pennsylvania-form-pa-40-o.pdf, last modified October 2011

More about the Pennsylvania Form PA-40 O Individual Income Tax TY 2023

This schedule needs to be filed along with your other income tax forms. This form includes deductions you may qualify for, such as medical savings account contributions or health savings account contributions that were made for federal purposes.

We last updated the PA Schedule O - Other Deductions in February 2024, so this is the latest version of Form PA-40 O, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-40 O directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Related Pennsylvania Individual Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-40 O.

Form Code Form Name
Form PA-40 Pennsylvania Income Tax Return
Form PA-40 SP PA Schedule SP - Special Tax Forgiveness
Form PA-40 A PA Schedule A - Interest Income
Form PA-40 PA-V PA-40 Payment Voucher
PA-40 ES (Individual) Declaration of Estimated Personal Income Tax
PA-40 Income Tax Return
Form PA-40 UE PA Schedule UE - Allowable Employee Business Expenses
Form PA-40 B PA Schedule B - Dividend Income
Form PA-40 ES (P/S/F) PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax
Form PA-40 C PA Schedule C - Profit or Loss From Business or Profession

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-40 O from the Department of Revenue in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Pennsylvania Form PA-40 O

We have a total of thirteen past-year versions of Form PA-40 O in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form PA-40 O

2023 PA Schedule O - Other Deductions (Form and Instructions) (PA-40 O)

2022 Form PA-40 O

2022 PA Schedule O - Other Deductions (PA-40 O)

2021 Form PA-40 O

2021 PA Schedule O - Other Deductions (PA-40 O)

2020 Form PA-40 O

2020 PA Schedule O - Other Deductions (PA-40 O)

2019 Form PA-40 O

2019 PA Schedule O - Other Deductions (PA-40 O)

2018 Form PA-40 O

2018 PA Schedule O - Other Deductions (PA-40 O)

2017 Form PA-40 O

2017 PA Schedule O - Other Deductions (PA-40 O)

2016 Form PA-40 O

2016 PA Schedule O - Other Deductions (PA-40 O)

Forms/Publications 2015 Form PA-40 O

2015 PA Schedule O - Other Deductions (PA-40 O)

Forms/Publications 2014 Form PA-40 O

2014 PA Schedule O - Other Deductions (PA-40 O)

2013 PA Schedule O - Other Deductions (PA-40 O) 2013 Form PA-40 O

2013 PA Schedule O - Other Deductions (PA-40 O)

2012 PA Schedule O - Other Deductions (PA-40 O) 2012 Form PA-40 O

2012 PA Schedule O - Other Deductions (PA-40 O)

2011 PA Schedule O - Other Deductions (PA-40 O) 2011 Form PA-40 O

2011 PA Schedule O - Other Deductions (PA-40 O)


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