Pennsylvania Schedule PA-40X - Amended PA Personal Income Tax Schedule

Schedule PA-40X - Amended PA Personal Income Tax Schedule
2023 Schedule PA-40 X - Amended PA Personal Income Tax Schedule (Form and Instructions) (PA-40 X)
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2300510050

SCHEDULE PA-40 X
Amended PA Personal
Income Tax Schedule
START
HERE
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PA-40 X (EX) 03-23 (FI)
PA Department of Revenue

2023

OFFICIAL USE ONLY

Name (if filing jointly, use name 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
previously amended

B. Net change – amount of
increase or (decrease)
Explain in SECTION III

C. Correct amount

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
Business, Profession or Farm
Net Gain or Loss from the Sale, Exchange or
Disposition of Property
Net Income or Loss from Rents, Royalties,
Patents or Copyrights

4.

4.

5.

5.

6.

6.

6.

Line 5
Line 6

LOSS

4.

LOSS

LOSS

5.

LOSS

LOSS

LOSS

Line 7

Estate or Trust Income

7.

7.

7.

Line 8

Gambling and Lottery Winnings

8.

8.

8.

9.

9.

9.

10.

10.

10.

11.

11.

11.

12.

12.

12.

Line 9

Total PA Taxable Income. For Columns A and C,
add only the positive income amounts from Lines 1c
through 8.
Line 10 Other Deductions. Enter the appropriate code
for the type of deduction.
Line 11 Adjusted PA Taxable Income. For Columns A and C,
subtract Line 10 from Line 9.
Line 12 PA Tax Liability. For Columns A and C, multiply
Line 11 by 3.07 percent (.0307)

WITHHOLDINGS, PAYMENTS, CREDITS, USE TAX, PENALTIES AND INTEREST
Line 13 Total PA Tax Withheld

13.

13.

13.

Line 14 Credit from your 2022 PA Income Tax return

14.

14.

14.

Line 15 2023 Estimated Installment Payments

15.

15.

15.

Line 16 Extension Payment

16.

16.

16.

17.

17.

17.

18.

18.

18.

21.

21.

21.

22.

22.

22.

23.

23.

23.

Line 17 Nonresident Tax Withheld from PA Schedule(s)
NRK-1 (Nonresidents only)
Line 18 Total Withholdings and Payments. Add Lines 13
through 17 for Column A and C.
Line 21 Tax Forgiveness Credit. Complete Lines 19 and 20
on Amended PA-40
Line 22 Resident Credit (Based on the instructions for
PA-40, Line 22)
Line 23 Other Credits (Based on the instructions for PA-40,
Line 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.

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SCHEDULE PA-40 X

2300610058

Amended PA Personal
Income Tax Schedule

PA-40 X (EX) 03-23 (FI)
PA Department of Revenue

2023

OFFICIAL USE ONLY

Name (if filing jointly, use name shown first on the PA-40)

SECTION II

Social Security number (shown first)

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 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.

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2023
Instructions for Schedule PA-40 X

Amended Pennsylvania Personal Income Tax Schedule

PA-40 X IN 03-23

WHEN TO USE
An amended PA-40 Personal Income Tax Return and
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
original return (not including extensions). In such cases, it
is recommended that a Petition for Refund (REV-65) be
filed in order to protect appeal rights. Although amended
returns may be filed up to three years from the due date of
the original return or extended due date, the department is
under no obligation to act upon amended returns. However,
if an REV-65 is filed, the Board of Appeals must act on the
petition within six months of the date of filing the petition.

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use Schedule PA-40 X to report any changes - increases
or (decreases) in income, unreimbursed business expenses, other deductions, withholdings, estimated payments
and tax credits that are discovered after filing an original or
other amended return with the department.
Schedule PA-40 X is not a stand-alone form and must
be filed with a PA-40 indicating it is an amended return.

OTHER AMENDED PA-40 INSTRUCTIONS
FILING STATUS
If the residency status or filing status has been changed on
the amended return, enter an explanation for the change in
Section III of the schedule.
A surviving spouse that is required to file a single return
after initially filing a joint return with a deceased spouse
must complete the Schedule PA-40 X and fill in the
Amended Return oval on the PA-40.

LINE INSTRUCTIONS
SECTION I
LINES 1A THROUGH 8
COLUMN A
Enter the amounts of income or unreimbursed business
expenses from your original PA-40 or most recently amended
PA-40 on the corresponding lines of Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for each
change in Section III. Include additional documentation, such
as corrected W-2s; amended PA Schedules RK-1 or NRK1; amended PA Schedules A, B, C, F, D, E, J or UE; along
with any other documentation supporting the increase or
(decrease) in income or unreimbursed business expenses.
COLUMN C
For each line, add any increases in Column B to the
amounts reported in Column A and enter the total in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
on the corresponding line of the amended PA-40, Personal
Income Tax Return.

LINE 9
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

SCHEDULE INSTRUCTIONS

LINE 10

NAME
Enter the name of the primary taxpayer (person shown
first) on the original PA-40, Personal Income Tax Return,
filed with the department.

COLUMN A
Enter the amount of other deductions from your original
PA-40 or most recently amended PA-40. Enter the appropriate code from the list below for the type of deduction.

SOCIAL SECURITY NUMBER
Enter the Social Security number of the primary taxpayer
from the original PA-40, Personal Income Tax Return.

M – Medical Savings Account contribution
H – Health Savings Account contribution

Do not include W-2s or PA schedules as originally
filed or previously amended with this schedule or
amended return.

T – Tuition Account Program contribution

Please write “Amended” on the top center of any amended
schedule included with the amended return.

C – Combined deduction from two, three or all four
contribution deductions

A – Pennsylvania ABLE Savings Account Program
contribution

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COLUMN B
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for each
change in Section III. Include additional documentation,
such as an amended Schedule O, along with other documentation supporting the increase or (decrease) in deductions. Enter the appropriate code for the type of deduction
being amended.
COLUMN C
Add any increases in Column B to the amounts reported in
Column A and enter the total in Column C. Subtract any
(decreases) in Column B from the amount in Column A and
enter the result in Column C and on the corresponding line
of the amended PA-40.

LINES 11 AND 12
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

LINES 13 THROUGH 17
COLUMN A
Enter the amounts of tax withheld, carryover credit,
estimated payments, extension payment and nonresident
tax withheld from your original or most recently amended
PA-40 on the corresponding lines of Schedule PA-40 X.

its as reported on your original or most recently amended
PA-40 on the corresponding lines of Schedule PA-40 X. If
you claimed Tax Forgiveness on your original or most
recently amended PA-40 or if you are amending the Tax
Forgiveness credit claimed, you must also complete Lines
19 and 20 on your amended PA-40.
COLUMN B
Enter the amount of the net change - increase or (decrease)
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as
amended Schedules SP, G-L, OC or DC, along with documentation supporting the increase or (decrease) in credits.
COLUMN C
For each line, add any increases in Column B to the
amounts reported in Column A and enter the total in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
on the corresponding line of the amended PA-40.

LINE 24
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

LINE 25

COLUMN B
Enter the amount of the net change - increase or (decrease)
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as
amended W-2s or Schedules NRK-1, along with other documentation supporting any increases or (decreases) in
taxes withheld and estimated payments.

COLUMN A
Enter the amount of use tax from your original or most
recently amended PA-40.

COLUMN C
For Line 16, enter the amount of the payment made accompanying REV-276, Application for Extension of Time to File.
For all other lines, add any increases in Column B to the
amounts reported in Column A and enter the amount in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the amount in Column C
and on the corresponding line of the amended PA-40.

NOTE: You may not claim an overpayment of use tax
by filing an amended PA-40. You must file a Petition
for Refund (REV-65) to obtain a refund of use tax.

LINE 18
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).

LINES 21 THROUGH 23
COLUMN A
Enter the amount of Tax Forgiveness, resident credit, child
and dependent care enhancement tax credit, or other cred2

COLUMN B
Enter the amount of the increase and provide an explanation
or reason for the change in Section III. See the instructions
for PA-40, Line 25 for additional information about use tax.

COLUMN C
Add any increase in Column B to the amounts reported in
Column A and enter the total in Column C and on Line 25
of the amended PA-40.

LINE 27
COLUMN A
Enter the amount of penalties and interest from your original
or most recently amended PA-40.
COLUMN B
Enter the amount of the net change – increase or (decrease)
– and provide an explanation or reason for each change in
Section III.

PA-40 X

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COLUMN C
Calculate the adjusted penalties and interest and enter the
amount here. Include a statement providing a breakdown
of the adjusted amounts along with all calculations.

donation of that refund to one or more of the organizations
listed in the PA-40IN, Personal Income Tax Return
Instructions Booklet. Enter the donation organization
code(s) on Lines 32 through 36 of the amended PA-40.

SECTION II

SECTION III

CALCULATION OF REFUND OR TAX DUE WITH
AMENDED PA-40
The worksheet on Page 2 must be used to determine the
amount of refund or tax due with the amended return.

DESCRIPTION OR EXPLANATION OF CHANGES
For each change, include the line number and an explanation
of the change. Also include the explanation for any changes
to filing status or residency status made directly on the
amended return. If additional space is required, include a
supplemental statement. Include only those schedules and
statements that are amended. Include documentation to
support all changes to residency status.

See the instructions on the worksheet for Lines A, B, C, E,
F, G, H and I.

LINE D
If this is the first amended return filed, enter the amount of
the overpayment from Line 29 of the original return. If an
amended return was previously filed and the amount on
Line C of the worksheet was negative for the most recently
filed amended return, enter the amount from Line C of that
amended return as a positive number on Line D.
CAUTION: Do not enter amounts previously paid
or refunded on your amended PA-40. Also, do not
complete Lines 28 and 29 on your amended PA-40. See
the worksheet for additional information and instructions.
NOTE: If your amended return results in an overpayment and you wish to have the amount carried forward, you must indicate this on Line 31 on your amended
PA-40.
NOTE: If your amended return has resulted in an
overpayment of the taxes, you may also make a

CAUTION: Do not include copies of schedules or
statements included with the original PA-40 or previously filed amended PA-40. Such prior return records are
maintained by the department.
If amending a return to include income not included
from a Schedule RK-1 from a partnership on the
original return, the amended PA-40 would include Schedule
PA-40 X, the Schedule RK-1 from the partnership and any
amended statements or schedules where the partnership
income is reported.
If amending a return to change the amount of income
included from a partnership on a previously amended
return, the new amended PA-40 would include Schedule
PA-40 X, the amended Schedule RK-1 from the partnership
and only the amended schedules or statements where a
change to the partnership income is reported.

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