Pennsylvania Corrected School District Code Report

Corrected School District Code Report
Corrected School District Code Report (REV-1329)
REV-1329 (EX) 01-21

Original Response

REMOVE INDIVIDUAL(S) FROM LISTING OF:

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CORRECTED SCHOOL DISTRICT
CODE REPORT

Page

of

Response from Second School District
Contact Name and Phone Number

DISTRICT NAME
DISTRICT CODE

Response from Third School District
Contact Name and Phone Number

COUNTY

Assign Individual(s) To:
NO.

INDEX
NUMBER

SECOND SCHOOL DISTRICT

NAME

★
(#)

ADDRESS

SCHOOL DISTRICT:
NAME

CODE

THIRD SCHOOL DISTRICT
★
(#)

SCHOOL DISTRICT:
NAME

CODE

★
(#)

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See the instructions for information regarding affidavit of notice to second or third school district.

★ REASON – SEE INSTRUCTIONS

INDIVIDUAL COMPILING THIS ORIGINAL LIST:
NAME
Reset Entire Form

MM/DD/YY

TITLE

TELEPHONE NUMBER

ASSIGNMENTS MADE MORE THAN 20 DAYS AFTER YOU RECEIVE THE ACT 80 LIST WILL NOT BE ACCEPTED.
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Instructions for Form REV-1329
REV-1329 IN (EX) 01-21

GENERAL INFORMATION
PURPOSE OF FORM
The purpose of the REV-1329, Corrected School District
Code Report, is to provide school districts with the method
by which to make corrections to the school district codes
taxpayers report on their PA-40, Personal Income Tax
Return. Taxpayers are required to report the school district
code where they lived as of Dec. 31 of a tax year. The
Department of Revenue provides each school district with
a list of the taxpayers’ names and addresses that declared
they lived within their district. School districts should review
the list for accuracy and report any corrections using the
REV-1329 by requesting assignment to another school
district.
WHO MAY USE THIS REPORT
The list of taxpayers’ names and addresses for the
proceeding filing year is provided by the Department of
Revenue to each school district by Jan. 31 of the calendar
year following the completion of the filing of returns for the
most recent tax year. School districts that wish to adjust the
list provided by the department must use this report to
identify taxpayers who do not reside in their school district.
Any school district to which taxpayers are assigned may
also use this report to dispute that assignment. No response
to the original list provided by the department or to an
assignment of taxpayers by a school district is equivalent to
acceptance of the list or the assignment.

GENERAL INSTRUCTIONS
DEFINITIONS
Department
The Pennsylvania Department of Revenue.
Index Number
A unique number assigned by the department to each
taxpayer’s return for each tax year and required by the
department to make changes requested by school districts
to the school district code reported by a taxpayer on their
PA-40, Personal Income Tax Return. The index number
varies in length and may range in length from a one-digit
number to an eleven-digit number.
Original School District
A school district who receives the list of taxpayers from the
department and prepares the REV-1329, Corrected School
District Code Report, to identify changes that are required
for taxpayers reporting an incorrect school district code on
their PA-40, Personal Income Tax Return.

Corrected School District Code Report

Second School District
A school district who receives a completed REV-1329,
Corrected School District Code Report, from an Original
School District.
Third School District
A school district who receives a completed REV-1329,
Corrected School District Code Report, from a Second
School District.
REMOVAL OF INDIVIDUALS FROM SCHOOL
DISTRICT LISTS
Original School Districts should review the list of taxpayers
provided to them by the department to determine if the
taxpayers were residents of their school district as of Dec.
31 of the tax year being reviewed. The address of the
taxpayer provided on the list is one method used to
determine if the taxpayer was or was not a resident of the
school district as of Dec. 31 of the tax year being reviewed.
However, the address should not be the only factor used to
determine the correct residency of a taxpayer.
Since taxpayers are instructed to report their school district
codes as of their places of residence on Dec. 31 of a given
tax year, taxpayers may have moved subsequent to that
date and have an address listed in a new school district
while still being required to report the old district as the
proper code on their Pennsylvania personal income tax
return. Therefore, Original School Districts should not assign
taxpayers based solely upon the addresses listed for those
taxpayers. School districts should also consult their school
enrollment, property tax and/or local earned income tax
records for determining if a taxpayer was a resident for the
tax year being reviewed.
Original School Districts must review and postmark
completed reports within 20 days of the receipt of the report,
or by the date determined by the department in the letter to
the school district’s superintendent or other communications
from the department. Upon completion of the REV-1329
showing changes, Original School Districts must send a
copy of the REV-1329 to the Second School District as well
as the department. Original School Districts must also certify
that they mailed the REV-1329 to Second School Districts.
See the Affidavit of Notice to Second or Third School District
instructions for additional information.
REVIEW OF ASSIGNMENTS BY A SECOND OR THIRD
SCHOOL DISTRICT
Second and Third School Districts should review the
assignment of taxpayers to their district to determine if the
assignment of the taxpayer should be accepted. If a

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taxpayer is not correctly assigned to the Second School
District, the Second School District should deny the
assignment or assign the taxpayer(s) to a Third School
District. See the Receipt of the Report by Second School
District and the Assign Individual(s) To instructions for
additional information. If a taxpayer is not correctly assigned
to a Third School District, the school district should deny the
assignment. See the Receipt of the Report by Second
School District and the Assign Individual(s) To instructions
for additional information.
Second and Third School Districts must complete their
reviews and postmark their reassignments or denials of
assignments within 10 business days of receipt, or the date
determined by the department in the letter to school district’s
superintendent or other communications from the
department.
CAUTION: No response by a Second or Third School
District to an assignment is equivalent to acceptance
of the assignment.
RECEIPT OF THE REPORT BY SECOND SCHOOL
DISTRICT
Upon receipt of this report, the Second School District
should review the names and addresses to determine if the
taxpayers should be correctly listed under their school
district code. If the Second School District determines that
the assignment of the taxpayers shown on the report should
be correctly coded under the Second School District, the
Second School District still must verify they received and
reviewed the report by providing an acknowledgment to the
department. A copy of this report should be submitted to the
department with no other markings or entries other than the
box at the top checked as “Response from Second School
District” to complete this acknowledgment.
If the Second School District disagrees with the assignment
of the taxpayers by the Original School District, the Second
School District must enter the name of the school district
and school district code to which the taxpayers listed for
each item number should be assigned along with the reason
code to a Third School District, and submit a copy of the
report to the department within 10 days of receipt of the
report from the Original School District, or by the date
determined by the department in the letter to the school
district’s superintendent or other communication from the
department. If the Second School District determines that
the taxpayers were correctly listed for the Original School
District, the Second School District should list the Original
School District name and/or school district code in the
columns under the Third School District. If the Second
School District determines the taxpayers should be assigned
to a different Third School District, the Second School
District should list the appropriate school district’s name
and/or school district code in the columns under the Third
School District.
RECEIPT OF REPORT BY THIRD SCHOOL DISTRICT
If the Third School District determines that the assignment
of the taxpayers shown on the report should be correctly
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coded under the Third School District, the Third School
District must verify it received and reviewed the report, by
acknowledgment to the department. A copy of the report
shall be submitted to the department with no other markings
or entries other than the box at the top checked as
"Response from Third School District" to complete this
acknowledgment. If the Third School District disagrees with
the assignment of the taxpayers by the Second School
District, the Third School District should complete the reason
code column, and submit a copy of the report to the
department within 10 days of receipt of the report from the
Second School District, or by the date determined by the
department in the letter to the school district’s
superintendent or other communication from the
department. The Third School District is not required to try
to further assign the taxpayer to a fourth school district. The
department will intervene only in circumstances where the
Original and Second School District cannot agree to the
assignment of a taxpayer between them.
★ REASON CODES

If a taxpayer is not to be included in the school district’s list
of taxpayers, provide a reason for assignment to another
school district. The following are acceptable codes:
(1) The address is unknown.
(2) The address is not in the school district.
(3) The address cannot be verified.
(4) The school district is unable to verify the taxpayer
resided in the school district as of Dec. 31 of the report
tax year.
(5) Other – Please provide an explanation of the reason for
making or denying the assignment on a separate sheet
of paper or on the back of the form.
AFFIDAVIT OF NOTICE TO SECOND OR THIRD
SCHOOL DISTRICT
The Original School District, when it disputes a taxpayer on
the list received from the department, is required to mail a
copy of the report to the Second School District. The Original
School District must also send a copy of this report to the
department at the address identified below in the Mailing
Instructions. However, prior to mailing the copy to the
department, the Original School District must have the report
notarized, signifying a copy was mailed to the Second
School District. The Notary Public must properly execute this
document in order for the department to make any
adjustments to Original School Districts list. The Original
School District may (in lieu of notarizing each page of the
report listing a different school district) notarize and submit
a letter to the department listing all the school districts to
which the reports are sent.
Likewise, whenever the Second School District receives this
report from the Original School District and a taxpayer on
the report is disputed, the Second School District is required
to mail a copy of the report to a Third School District (or back
to the Original School District) as well as to the department.
In these circumstances, the Second School District is also

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required to have the copy of the report that is mailed to the
department notarized prior to that mailing to signify that a
copy was indeed mailed to the Third (or Original) School
District. The Second School District may (in lieu of notarizing
each page of the report listing a different school district)
notarize and submit a letter to the department listing all the
school districts to which the reports are sent.
NOTE: Copies of this report indicating a Second or
Third School District’s concurrence with the
assignment of taxpayers’ names and addresses to their
school district need not be notarized prior to mailing them
to the department.

FORM INSTRUCTIONS
IDENTIFICATION INFORMATION
Remove Individual(s) From Listing Of:
Enter the District Name, District Code and County at the top
of the Corrected School District Code Report for the Original
School District receiving the original list from the
department. If a taxpayer is being assigned to a Third
School District by a Second School District, this information
should remain as the Original School District that received
the list from the department.
Check Boxes
Check the appropriate box as follows:
●
The Original Response box should be checked by the
School District that received the original listing from the
department.
●
The Response from Second School District box should
be checked by the school district reviewing the report
from the Original School District after it has been
reviewed for accuracy and before it is sent to the
department or a Third School District (if applicable).
Enter the name and telephone number of the individual
the department should contact if there are any questions concerning the information on the report.
●
The Response from Third School District box should be
checked by the school district reviewing a report
received from a Second School District after it has
been reviewed for accuracy and before it is sent to the
department. Enter the name and telephone number of
the individual the department should contact in the
event there is a question concerning the information on
the report.
COLUMN INSTRUCTIONS
Index Number
Original school districts must enter the correct index number
for any taxpayer incorrectly claiming residency in their
school district which they identify as incorrectly shown on
the list of taxpayers provided to them by the department.
IMPORTANT: Failure to provide the correct index
number will result in no change to a taxpayer’s school
district code by the department.

CAUTION: When sorting a list in an EXCEL file in
order to determine if a taxpayer belongs in their school
district, the original school district should take extreme care
to make sure that all the columns are highlighted. Failure to
take this precaution may result in the department requiring
the original school district to complete the process from the
beginning again and resubmission of all REV-1329s or result
in no changes to the school codes for taxpayers in the
school district.
Name and Address
Enter the name and address of the taxpayer associated with
the index number. The name and address are necessary
entries which enable Second or Third School Districts to
research whether a disputed taxpayer belongs within their
respective school districts.
Assign Individual(s) To:
●

Second School District
If the Original School District does not agree with (a)
taxpayer(s) on the list it receives from the department,
it must determine the school district to which the
taxpayer(s) should be assigned. The Original School
district must enter under the Second School District
columns the name of the school district and
corresponding school district code to which the
taxpayer(s) listed for each item number should be
assigned. The Original School District must also
complete the reason code column next to the
taxpayer(s) name and address column.

●

Third School District
If the Second School District does not agree with the
assignment of (a) taxpayer(s), it must first determine if
the taxpayer should be assigned to another or Third
School District. If it should be assigned to a Third School
District, enter under the Third School District columns
the name of the school district and corresponding
school district code to which the taxpayers listed for
each item number should be assigned. The Second
School District must also complete the reason code
column next to its school district code.

If the Third School District does not agree with the
assignment of (a) taxpayer(s), it should complete the reason
code column next to its school district code.
INDIVIDUAL WHO COMPILES THIS ORIGINAL LIST
The individual who compiles the list of taxpayers’ names and
addresses shown on the Corrected School District Code
Report by the Original School District should fill in his/her
name, title, telephone number and the date the report was
completed prior to mailing it to the department and Second
School District.

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MAILING INSTRUCTIONS
Mail copies of the report to:
PA DEPARTMENT OF REVENUE
PO BOX 280605
HARRISBURG PA 17128-0605

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Addresses for school districts may be found at
http://www.edna.pa.gov/Screens/Extracts/wfExtract
EntitiesAdmin.aspx
After accessing the website, click the box for “School District”
under the Public Entities menu list, click on “Export” at the
bottom left corner and then click on “Open” to get to the
address file.

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