Pennsylvania Property Tax/Rent Rebate Preparation Guide

Property Tax/Rent Rebate Preparation Guide
Property Tax/Rent Rebate Preparation Guide (DFO-03)
DFO-03 11-24

THE PENNSYLVANIA DEPARTMENT OF REVENUE

PROPERTY TAX/RENT REBATE
PREPARATION GUIDE

PENNSYLVANIA TAX HUB
YOUR ONLINE PORTAL FOR ALL YOUR PROPERTY TAX/RENT REBATE NEEDS
APPLY FOR THE REBATE ONLINE

Property Tax/Rent Rebate Program applications can now be
submitted online via the Department of Revenue’s myPATH
portal at myPATH.pa.gov.
There is no need to create a user ID or password to submit
the application. Simply locate the Rebates panel on the
myPATH homepage and click the Apply for a Property Tax/
Rent Rebate for 2024 hyperlink.
The portal will walk you through each step of the application,
where you will answer questions related to the applicant’s
demographic information, income, rent/property taxes,
and other required information. Please be prepared to
electronically upload supporting documentation with
your application as this is a requirement of the electronic
filing. You can save the documents to your computer and
upload whatever is necessary at the end. Additionally, an
email address will be required upon completion to send
the confirmation. This can be the applicant’s email or the
preparer as it is only used to send a confirmation email
and/or check the status of your submission.
Once the application is complete and submitted, you
will receive a confirmation screen with the confirmation
code and the ability to print a copy of the application. In
addition, an email will be sent with the confirmation code
to the email address included on the application.

202X
202X

NOTE: myPATH is the only way to electronically file the PA-1000, Property Tax/Rent Rebate Application as
this feature has not been added to any filing software packages.

The many benefits of electronically filing include:
•	 Convenience. You can electronically file 24 hours a day, 7 days a week.
•	 Security. Your application information is encrypted and transmitted over secure lines to ensure confidentiality.
•	 Accuracy. Electronically filed applications have fewer errors than paper returns due to automatic calculators, etc.
•	 Proof of Filing. An acknowledgement is issued when your application is received and accepted.
•	 Direct Deposit. You can have your rebate directly deposited into your bank account.

PENNSYLVANIA TAX HUB
YOUR ONLINE PORTAL FOR ALL YOUR PROPERTY TAX/RENT REBATE NEEDS
OTHER ONLINE FUNCTIONS

RESPOND TO A LETTER
Users now have the ability to submit documentation in
response to a department issued notice electronically via
myPATH, if the notice advises that method of submission
is acceptable. Review your notice to ensure you are
responding correctly. Simply visit myPATH.pa.gov and
locate the Additional Services panel. From there select the
option to Respond to a Letter. Submitting correspondence
this way is faster and more accurate than mailing or faxing.
Additionally, multiple attachments can be added to one
response making the process easier for the user.
Users will need to have the Letter ID number from the
notice and ITIN or SSN. Attachments can be in PDF, JPEG,
JPG, PNG, GIF, TIFF, or RTF format. You will also receive
a confirmation number upon submission, which can be
provided to a Customer Experience Center representative
to track the status of the response.
FIND A SUBMISSION
Customers can view their previously submitted
application directly from the myPATH homepage. Simply
visit myPATH.pa.gov and locate the Additional Services
panel. From there select the option to Find a Submission.
Users will need their confirmation code and email address
that was entered on the application to obtain a copy of
the submission.
CHECK REBATE STATUS
Check the status of a rebate online 24/7/365. To get started
visit, myPATH.pa.gov and locate the Rebates panel. From
there, click the Where’s My Rebate hyperlink.
All you need is the application year, date of birth, and SSN.
Information is updated every 24 hours.

TABLE OF CONTENTS
1

General
Overview  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2

Introduction to PTRR
Overview of the Program  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
What’s New for 2024  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Calendar of Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

3

Eligibility
The Basics  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Type of Filer  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Rebate Type  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Income Qualification  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Filing on Behalf of a Deceased Individual  . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Getting a Check Reissued Under the Spouse, Estate, or Personal
Representative Name  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

4a

Preparing the Application
Ways to File  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

4b

Documents to Include
Proof of Age  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Proof of Widow/Widower  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Proof of Disability  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Proof of Income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Documents Required for Rebate Due to Decedent  . . . . . . . . . . . . . . . . . . 24
Applying as a Renter (Rent Rebate)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Applying as an Owner (Property Tax Rebate)  . . . . . . . . . . . . . . . . . . . . . . . 26
Applying as an Owner/Renter  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

5a

Line by Line Instructions
General Guidelines  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

TABLE OF CONTENTS
5b

Supporting Schedules
Order of Completion  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
PA-1000 RC, Rent Certificate  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Schedule A, Deceased Claimant and/or Multiple Home Prorations  . . . . . 46
Schedule B, Widow or Widower Prorations . . . . . . . . . . . . . . . . . . . . . . . . 47
Schedule D, Public Assistance Prorations  . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Schedule E, Business Use Prorations  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Schedule F, Multiple Owner or Lessor Prorations  . . . . . . . . . . . . . . . . . . . . 50
Schedule G, Income Annualization  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

5c

Submitting the Application
Submitting the Application  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Confirmation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55

6

Changing an Application
Updating/Amending Applications  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Submitting Missing Info  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

7

Contacting the Department
Checking Rebate Status  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Obtaining a Copy of the Application  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Responding to a Letter  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Appeals  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63

8

Resources
PTRR Forms Ordering  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
PTRR Forms Guide  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

9

Tables and District Offices
School District and County Codes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
PA Department of Revenue District Offices  . . . . . . . . . . . . . . . . . . . . . . . . 73

GENERAL
OVERVIEW

The DFO-03, Property Tax/Rent Rebate Preparation Guide’s
purpose is to provide volunteer preparers and Department
of Revenue Field Office personnel with additional
information and instructions regarding the preparation of
the PA-1000, Property Tax or Rent Rebate form.
WHO RECEIVES A BOOKLET IN THE MAIL

Applicants who did not file electronically or use a thirdparty software to complete their application in the previous
year should automatically receive new rebate booklets
in the mail. They should file the current year application
form using the preprinted label, if possible. However,
even if using the label, the Social Security number(s) (SSN)
must be entered on the application in the boxes provided,
as the Department of Revenue removed these numbers
from the label due to confidentiality concerns. SSNs enable
the department to verify income from Social Security
and Supplemental Security Income (SSI), and ensures the
application is posted to the system correctly. Make sure
the SSN is written legibly.
Additionally, if any information is incorrect on the label,
disregard the label and enter the appropriate information
on the form.
WHO RECEIVES A REMINDER LETTER

Applicants who filed their rebate applications using
myPATH or who visited a preparer that generated the form
via third party software no longer receive booklets unless
they specifically request them. Instead, these applicants
will receive a letter in the mail after their first year filing,
reminding them to file an application in the new year. Any
first time applicant who filed as a renter will also receive a
rent certificate in the mail, which must be completed and
included with the application.

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PTRR Prep Guide

OTHER HELPFUL HINTS
INCLUDE THE APPLICANT’S PHONE NUMBER

If a valid phone number is included on the application,
the department will make outbound phone calls to PTRR
customers to advise them of their rebate status. These
are generally automated phone calls that go out once to
let the applicant know that their rebate was received and
again when it is approved for payments. Please notify your
customers that they will receive automated phone calls
regarding the status of their application and there is no
need to call into the department for this information.
INCLUDE THE APPLICANT’S SSN

All documents submitted must feature the SSN of the
applicant. By law, (42 U.S.C. Section 405(c)(2)(i); 61 PA Code
Section 117.16) the Pennsylvania Department of Revenue
has the authority to use the SSN to administer the Property
Tax/Rent Rebate Program and Pennsylvania tax laws. The
department uses the SSN to identify individuals and verify
income. The commonwealth may also use the SSN in
exchange-of-tax-information agreements with government
authorities. Pennsylvania law prohibits the commonwealth
from disclosing information individuals provide on income
tax returns and rebate claims, including SSNs, except for
official purposes.
SIGN AS THE PREPARER

If the application is prepared by a person other than the
applicant, we strongly recommend that person signs as the
preparer. This will allow the department to interact with
the preparer without the need for a power of attorney or
verbal permission from the applicant.

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THE PENNSYLVANIA DEPARTMENT OF REVENUE

INTRODUCTION

INTRODUCTION
OVERVIEW OF THE PROGRAM

The Property Tax/Rent Rebate Program is a Pennsylvania
program that provides rebates on property tax or rent paid
for the previous year by income-eligible seniors and people
with disabilities.
This rebate program benefits eligible Pennsylvanians age
65 and older; widows and widowers age 50 and older; and
people with disabilities age 18 and older.
Historically, the income limit has been $35,000 a year for
homeowners and $15,000 annually for renters; however,
half of the Social Security income and Railroad Retirement
Tier 1 is excluded. Spouses, personal representatives,
or estates may also file rebate applications on behalf of
deceased individuals who lived at least one day in the
application year and meet all other eligibility criteria.
For many years, the maximum standard rebate has been
$650 but the program provides supplemental rebates for
qualifying homeowners which could boost rebates to $975.
The Property Tax/Rent Rebate Program is one of five
programs supported by the Pennsylvania Lottery and slots
gaming. Since the program’s inception in 1971, older and
disabled adults have received more than $7.6 billion in
property tax and rent relief.
WHAT’S NEW FOR 2024

Act 7 of 2023 amended the Taxpayer Relief Act to expand
the eligibility requirements and benefits for the Property
Tax/Rent Rebate program starting in January 2024.

These cost of living adjustments have been built into
the program and will increase the maximum income
requirements each year to reflect inflation costs.
The Federal Civil Service Retirement Systems Benefits
amount that needs to be reported on line #12 of the PA1000 has increased to $10,951 for single filers, or $21,902
for jointly filed claims.
SUPPLEMENTAL REBATES (KICKERS)

The supplemental property tax rebates are available to
homeowners with particularly high property tax burdens.
The income eligibility did not change for supplemental
rebates under the new law. However, the amounts were
increased based on the new standard rebate levels.
Applicants do not need to do anything to receive the
supplemental rebate as these are automatically calculated
by the Department of Revenue and awarded to property
owners with $31,010 or less in income who live in:
•	 Philadelphia, Scranton, or Pittsburgh
•	 Other parts of the state where property taxes are 15
percent or more of their total income.
SPANISH RESOURCES

myPATH has an option for Spanish-speaking Pennsylvania
customers to file the PA-1000, Property Tax or Rent Rebate
form. To access the Spanish language version of the PA1000, visit myPATH.pa.gov and select the appropriate link
under the Rebates panel.

•	 For 2024 the income thresholds for homeowners and
renters increased to $46,520, due to the new annual
cost-of-living adjustments (COLA).
2024 ELIGIBILITY TABLE

8

MAXIMUM SUPPLEMENTAL TOTAL MAXIMUM REBATE
REBATE (KICKER) FOR
FOR PROPERTY OWNERS
PROPERTY OWNERS

INCOME

MAXIMUM STANDARD
REBATE

$0 - $8,270

$1,000

$500

$1,500

$8,271 - $15,510

$770

$385

$1,155

$15,511 - $18,610

$460

$230

$690

$18,611 - $31,010

$380

$190

$570

$31,011 - $46,520

$380

-----

$380

PTRR Prep Guide

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revenue.pa.gov
CALENDAR OF EVENTS

Below is a calendar of events to provide a basic overview of when key things happen during administration of the program.
MONTH

JANUARY

FEBRUARY

EVENT
•	
•	
•	
•	
•	

The department begins accepting applications (for taxes or rent paid in the previous year).
myPATH opens for 2024 rebate applications.
PA-1000 booklets are mailed out to applicants who filed previously via paper.
Reminder letters are mailed out to applicants who filed via myPATH or preparer.
Forms are published on the department’s website and online forms ordering is available.

•	 Posting/processing of applications begins.
•	 The department begins making automated phone calls to advise that the application was received.

JUNE

•	 Due date for applications is June 30. In the beginning of June, the Governor will decide
whether to extend the application deadline to December 31.
•	 Press release will be issued if extension is granted.
•	 The department begins making a second round of automated phone calls to let applicants
know that their rebate application was approved.

JULY

•	 PA Treasury will begin to mail or direct deposit rebates on July 1.

AUGUST

•	 August 15 is the first day the department can request a stop payment on a rebate issued on
July 1. Stop payments can only be requested 45 days past the date the rebate was issued.

IMPORTANT: If the application is not postmarked or filed electronically by the due date (or extended due
date), the individual may not apply for the program. This means that an application cannot be submitted
for a previous year.

PROPERTY TAX/RENT REBATE
AUTOMATED REMINDERS

To reduce inbound calls from PTRR applicants who are just checking on the status of their rebate application, the department
makes outbound calls using our automated dialer system. This allows the department to notify applicants that their rebate
was either received or has been approved for payment.
Please keep in mind that these outbound calls are vague in nature and will never provide any personal information.
Additionally, they will not request any personal information. These are strictly automated phone calls pushing information
to applicants regarding the status of their applications.

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9

THE PENNSYLVANIA DEPARTMENT OF REVENUE

ELIGIBILITY

ELIGIBILITY
THE BASICS

•	 Before completing the application, thoroughly review
each of the categories below. An applicant must meet
all applicable eligibility criteria in order to qualify for
a rebate. If they do not, there is no need to proceed
with the filing.

NOTE: If electronically filing via myPATH, the
application will not allow you to proceed if the
applicant does not qualify.

•	 Only one member of a household may file an
application, even if more than one person qualifies for
a rebate. If someone other than the applicant’s spouse
or minor children appear on the deed or lease, a PA1000 Schedule F must be completed. The decision as
to who will file for the rebate is that of the eligible
applicants; however, it is recommended that the one
with the smallest income file.
•	 The applicant must have owned and occupied a
home or rented and occupied a home, apartment,
nursing home, boarding house or a similar residence
in Pennsylvania during the period for which a rebate
is being claimed.

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•	 The applicant must have lived at least one day and
paid rent or property tax during the year to be eligible
for a rebate. An application may be filed by a surviving
spouse, personal representative, or estate on behalf
of an individual who died during the year.
•	 The applicant’s total household income, including
that received by a spouse while residing with the
applicant, during the year must be $46,520 or less per
the reporting guidelines of the program.
TYPE OF FILER – AGE AND/OR
DISABILITY QUALIFICATION

The first step to completing the application is determining
if the applicant meets the eligibility requirements. As a
reminder this program is only available to older or disabled
individuals, so be sure to ask the appropriate questions to
confirm if they fit into one of the categories below.
If the applicant is a first-time filer, make sure
they include the corresponding proof documents
depending on the filing category. Please see
the Documents to Include section or the Proof
Document Checklist for more information.

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revenue.pa.gov

AGE 65 OR OLDER

MARRIED TO INDIVIDUAL AGE 65 OR OLDER
NOTE: Under Title 23 of the Pennsylvania Consolidated
Statutes, Section 1103, eliminated the establishment of
Common Law Marriages contracted Jan. 1, 2005, and later. If
a common law marriage was established and the conditions
fulfilled prior to that date, it is valid.

WIDOW/WIDOWER AGE 50-64

Category A on the application is the age qualifier. If selecting this
option, the applicant must be 65 or older by December 31st of
the application year. This is the most common category selected.
•	 If the applicant is a first-time filer and falls into this category,
remit proof of age along with their application

Category B should be used if the applicant is under 65 but their
spouse is 65 or older by December 31 of the application year. This
category is the least common because typically the person who
is 65 will file as the primary applicant.
•	 If the applicant is a first-time filer and falls into this category,
remit proof of age for the spouse.

Category C is used by a widow or widower who is anywhere
between the ages of 50 and 64 by December 31 of the application
year. This category only applies if the couple was still married at
the time of the spouse passing.
•	 If the applicant is a first-time filer and falls into this category,
remit proof of age along with a copy of their spouse’s death
certificate.

Category D should be used if the applicant is 18 to 64 years
old by December 31 of the application year and they are
permanently disabled.

PERMANENTLY DISABLED AGE 18-64
If the applicant applied to the Social Security Administration
and was denied disability benefits, they are not eligible for a
rebate as permanently disabled.
The Department of Revenue has the legal authority to require
additional evidence of an applicant’s disability, including all
medical records, to determine eligibility for a rebate.
EXAMPLE: If the applicant receives their award letter
on December 31 of the application year but do not begin
receiving payments until the following year, they are eligible
to file a rebate. The receipt of payments is not necessary to
qualify. If they have an award letter from SSI confirming the
disability date for that year, they are eligible for a rebate if
all other requirements are met.

•	 For Social Security disability, SSI permanent and total
disability, Railroad Retirement permanent and total
disability, or Black Lung disability, provide a copy of the
applicant’s award letter.
•	 For Veterans Administration disability, provide a letter
from the Veterans Administration stating that the applicant
is 100 percent disabled.
•	 For Federal Civil Service disability, provide a letter from
Civil Service stating the applicant is 100 percent disabled.
•	 If the applicant receiving disability benefits under the
“Welfare Aid to the Permanent and Totally Disabled”
program, provide a copy of the applicant’s medical
assistance card or a letter from the Department of Human
Services verifying the applicant is receiving disability
benefits.
•	 If the applicant does not qualify under any of the above,
they should have their physician complete a PA-1000 PS
(See the PA-1000 PS guidance under the Preparing the
Application section.)

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13

ELIGIBILITY
HOUSEHOLDS WITH MORE THAN ONE QUALIFIED APPLICANT

Only one member of a household may file an application, even if more than one person qualifies for a rebate. If someone
other than the applicant’s spouse or minor children appears on the deed or lease, a PA-1000 Schedule F must be completed.
The decision as to who will file for the rebate is that of the eligible applicants; however, it is recommended that the one
with the least amount of income be the one to file.
REBATE TYPE - PROPERTY TAX AND/OR RENT PAID QUALIFICATION

In addition to identifying what category an applicant falls under, you will also need to determine if they are a property
owner, a renter, or if they are an owner/renter.
DEFINITIONS
PROPERTY OWNER

RENTER

OWNER/RENTER

•	 Applicant must have owned the home.
•	 Applicant must have occupied the home as a principal residence.
•	 Real estate taxes must have been paid by someone for the application year.
•	
•	
•	
•	

Applicant must have rented and occupied the residence.
Applicant must have a true landlord/tenant relationship.
Rent must have been paid by someone for the application year.
The property owner must have been liable for the payment of real estate taxes or payment in
lieu thereof on the rental property.
•	 Applicant may not have received cash public assistance for the months being claimed (see
Schedule D)
•	 Applicant owned, occupied, and paid taxes for part of year and paid rent for other portion of
the year.
•	 Applicant owned, occupied, and paid taxes on a home and paid rent for the land upon which
the home is situated (such as, but not limited to, a mobile home in a mobile home park or a
home on which land rent is paid).
•	 Applicant paid rent for the home they occupied and paid property taxes on the land upon
which it stood (such as, but not limited to, a mobile home).

NOTE: If an applicant transferred the property to their offspring (often to avoid the payment of inheritance tax),
they are not eligible for a rebate unless a life estate or a lifetime lease is created that provides proof that the
applicant still has the right of ownership until death. Proof of the life estate’s creation must be provided with
the application. To document ownership via a life estate or lifetime lease, completed copies of the deed, trust
agreement, will or decree of distribution showing the language providing for the applicant’s rights of ownership
are required.

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revenue.pa.gov
INCOME QUALIFICATION

Effective January 2025, for property taxes or rent paid in 2024, all qualified applicants who make $46,520 or less for the
application year are eligible to receive a property tax or rent rebate. As mentioned in the What’s New section, this income
cap applies to both renters and homeowners. Maximum rebate amounts vary based on the amount of income. The more
income an applicant makes, the lower the rebate will be.
2024 ELIGIBILITY TABLE
INCOME

MAXIMUM STANDARD REBATE

$0 - $8,270

$1,000

$8,271 - $15,510

$770

$15,511 - $18,610

$460

$18,611 - $46,520

$380

FILING ON BEHALF OF A DECEASED INDIVIDUAL

To be eligible for a rebate, the applicant must have lived at least one day of an application year; owned, occupied, and paid
taxes; or rented, occupied, and paid rent for the application year during the period they were alive.
The property tax paid for a deceased applicant will be prorated based upon the number of days the applicant lived during the
application year. Rent rebate applications filed on behalf of deceased applicants will be paid based on the amount of rent paid
during the application year. Schedule A must be completed for the calculation of the prorated property tax rebate.
To determine if a deceased applicant is eligible for a rebate, a decedent’s application must also include an annualized income
amount in the calculation of total household income. Schedule G must be completed for the calculation of annualized income
amount to be included in household income. A copy of the death certificate must also be included with the application.
A surviving spouse, estate, or personal representative may file an application on behalf of a deceased individual. In addition,
they can have the rebate check issued in their name instead of the decedent in certain circumstances. The following
information will outline the proper ways to apply for a rebate on behalf of a decedent based on the specific situation.
SURVIVING SPOUSE

IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLET
PA-1000
SURVIVING SPOUSE IS ELIGIBLE TO FILE ON THEIR
OWN

2405010055

Property Tax or Rent
Rebate Claim 04-24 (FI)

If the surviving spouse meets the eligibility requirements to file on their own,
START
➜
discard any label (if filing via paper) and file as a first-time applicant.

PA Department of Revenue
P.O. Box 280503
Harrisburg PA 17128-0503

I

2024

OFFICIAL USE

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

Your Social Security Number

Spouse’s Social Security Number

PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE

In this situation, a copy of the death certificate and a letter stating they
were the spouse of the applicant at the time of death should be included.
Additionally, they will need to sign as the applicant. The deceased spouse’s
SSN should be entered in the area provided and the oval filled in, indicating the spouse is deceased.
Last Name

II Fill in only one oval in e

If Spouse is
Deceased, fill
in the oval.

First Name

MI

First Line of Address

Second Line of Address

City or Post Office

Spouse’s First Name

MI

State

ZIP Code

County Code School District Code

*

*

CODES
*REQUIRED
Country Code

Filing on behalf of
decedent

NOTE: If the surviving spouse is eligible to file on their own, do not mark the oval in Section II, Line 3 that reads,
“Filing on behalf of a decedent.”
III TOTAL INCOME received by you and your spouse during 2024

Return to Table of Contents

Dollars

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

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

15

8.

LOSS

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

9.

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,

2. I Certify that as of Dec. 31
I am (a):
A. Claimant age 65 or
B. Claimant under ag
with a spouse age
older who resided
same household
C. Widow or widower,
50 to 64
D. Permanently disab
and age 18 to 64
3.

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

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

section.
1. I am filing for a rebate as
P. Property Owner – S
instructions
R. Renter – See instru
B. Owner/Renter – Se
instructions

Ce

FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

00

ELIGIBILITY

2405010055

or Rent
04-24 (FI)

SURVIVING SPOUSE IS NOT ELIGIBLE TO FILE ON THEIR OWN
of Revenue
3
7128-0503If the surviving spouse does not meet the eligibility
OFFICIAL USE ONLY

2024

uracy. If incorrect,
do notto
use
I. should
requirements
filethe
onlabel.
their Complete
own, the Section
application
If Spouse is
be completed
listing
theSecurity
decedent
as the primary and
Spouse’s
Social
Number
Deceased, fill
surviving spouse as the secondary.
in the oval.

YOUR SOCIAL SECURITY NUMBER(S) ABOVE
NOTE: In this situation, fill in the oval under
First
Name Line 3 “Filing on behalf
Section II of the
PA-1000,
of a decedent.” Additionally, include a completed
DEX-41, copy of the death certificate (showing
their name listed as the spouse), a letter stating
they were the spouse of the applicant at the time
of death, and the applicant should sign on the
applicant signature line.

MI

IMPORTANT: This method should only be
used for a surviving spouse if the decedent
State
ZIP Code
passed away during the application year or
CODES
during the filing year prior to the application
REQUIRED
being submitted. If the decedent passed away
during the application year, the income must
MI County Code School District Code
Country Code
be annualized using the Schedule G and taxes
paid must be prorated using the Schedule
A. For more information on completing
these schedules, see the guidance under the
Birthdate
Telephone
MM/DD/YYtheDaytime
Preparing
Application
section.Number

*

*

Spouse’s

*

ceived by you and your spouse during 2024

II Fill in only one oval in each

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
3.
Filing on behalf of a
decedent

Dollars

Cents

ESTATE

SSP Income (Total benefits $
divided by 2) . . . . . . . . . 4.
If the decedent is due a rebate, an application may be filed on
the Letters of Administration. Either of these may be
behalf of the decedent by the executor or the administrator
obtained from the county courthouse where the death is
1 Benefitsof(Total
benefits
$
divided
by
2)
.
.
.
.
.
.
. . . . . 5.
an estate. A completed DEX-41 must be submitted with
recorded.
The oval under Section II of the PA-1000, Line 3
the application. A copy of the Short Certificate showing the
“Filing on behalf of a decedent” must be filled in and the
on, Annuity,
Railroad
Tier 2 (Do not
willIRA
wasDistributions,
registered orand
probated
mustRetirement
also be submitted.
individual 6.
filing on behalf of the decedent should sign on
disability payments
or
state
veterans’
payments.)
.
.
.
.
.
. . . .of. . . . the
. . .applicant’s
..
If there is no will but there are assets, submit a .copy
signature line.
ome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
Required Proof Documents:
LOSS
8. or executrix is.
•	 of
If there
is a will
shortfill
certificate
showing
or Exchange
Property.
. . .–.We
. . .need
. If aaloss,
in this oval.
. . .who
. the executor

LOSS
•	 If there is no will – We need a decree of distribution or court
order appointing the administrator.
9.
s . . . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

Loss . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .

,

10.

NOTE: If the decedent passed away during the application year, the income must be annualized using the
Schedule G and taxes paid must be prorated using the Schedule A. See the guidance under the Preparing the
for more
information
11a.
commissions,Application
and estatesection
and trust
income.
. . . . . on
. . .completing
. . . . . . . . these
. . . . schedules.

nings, including PA Lottery winnings, prize winnings, and the value
.........................................................

11b.

mony, and spousal support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11c.

lief. Unemployment compensation and workers’ compensation,
nefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11d.

16

PTRR Prep Guide

Return to Table of Contents

revenue.pa.gov
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 an application on behalf of an eligible decedent. A decedent’s personal representative must
submit a copy of the decedent’s death certificate, a notarized DEX-41, Application for Refund/Rebate Due the Decedent,
a receipted copy of the decedent’s funeral bill, and proof 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. Proof of payment can be the front/back of a canceled check, a credit card, or bank statement, or
other documentation showing that they personally paid for the funeral expenses. Like the two scenarios listed above, the
oval under Section II of the PA-1000, Line 3 “Filing on behalf of a decedent” must be filled in and the individual filing on
behalf of the decedent should sign on the applicant’s signature line.

NOTE: If the decedent passed away during the application year, the income must be annualized using the
Schedule G and taxes/rent paid must be prorated using the Schedule A. See the guidance under the Supporting
Schedules section for more information on completing these schedules.

GETTING A CHECK REISSUED UNDER THE SPOUSE, ESTATE, OR PERSONAL REPRESENTATIVE NAME

If the person dies after filing the application, the check will be issued in the decedent’s name unless the department
receives a completed DEX-41 and all supporting documentation. If your customer can cash a check in the decedent’s name,
there is no need to have the name changed. If they cannot cash the check, a completed DEX-41 along with all supporting
documentation should be submitted to the department using the DEX-93 and selecting the PTRR Correspondence option.
Returning the check to the department is not necessary. Have them include a letter stating the check is unable to be
cashed and that a new check is being requested based on the supporting documentation submitted.

Return to Table of Contents

17

THE PENNSYLVANIA DEPARTMENT OF REVENUE

PREPARING
THE APPLICATION

PREPARING THE APPLICATION
WAYS TO FILE
ELECTRONIC FILING

Pennsylvania Department of Revenue offers a free electronic
filing option for the Property Tax/Rent Rebate Program via
the myPATH portal. This is a non-logged in function, meaning
customers do not have to create a myPATH username or
password to apply. You can easily submit the application
on behalf of your customer by visiting myPATH.pa.gov and
locating the Rebates panel. From there, click the link to
Apply for a Property Tax/Rent Rebate hyperlink.
Please be prepared to submit any supporting
documentation along with the application. We suggest
that you save all necessary documents to your computer
before getting started. Additionally, you will need to enter
an email address upon completion of the application. If
your customer does not have an email, you may enter your
email address as their preparer since this will be used for
sending the confirmation. Be aware that the system will
time out after 15 minutes and the PTRR application cannot
be saved for completion at a later time.
Accepted file types include pdf, jpeg, jpg, png, gif, tiff,
and rtf formats. If your attachments are not able to be
electronically uploaded with your application, you will
have to file a paper application.
ELECTRONIC FILING BENEFITS

Using our electronic filing option offers many benefits for
you and your customers, including:
•	 Faster processing
•	 Error-reducing automatic calculators (Unlike the paper
version of the PA-1000, do not cut Social Security
Income or Railroad Retirement Tier 1 benefits in half.
The system will reduce the income for you.)
•	 Easy direct deposit options
•	 Security features to ensure your sensitive information
is safe
•	 Immediate confirmation of receipt (no missing the
deadline)

20

PTRR Prep Guide

PAPER FILING

If you are unable to remit the application online via myPATH,
you may complete the paper PA-1000, Property Tax or Rent
Rebate application. Please keep in mind that any person
who filed a paper application in the past will receive a new
PTRR booklet in the mail from the Department of Revenue.
It is important that you use the preprinted label included in
your customer’s PA-1000 booklet if you decide to remit a
paper application. This preprinted label will help to expedite
the processing because it is easy for our equipment to scan
and guarantees that there are no keying errors.

IMPORTANT: When using the address label,
please ensure that all information is 100 percent
correct. If anything is incorrect, do not use
the label. You will still need to enter the Social
Security number on the application as the
Department of Revenue removed those numbers
from the label due for confidentiality purposes.

NOTE: If the applicant has a label that includes a
spouse who passed away during the application
year, do not use the label. The surviving spouse
should print their name, address, and 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 sent by
the department. 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 application.

To aid in processing the rebate properly, be sure to provide
an applicant’s school district and county codes, which
indicate where they resided as of December 31 of the
application year. School district and county codes are listed
on Pages 70 through 72. The codes are also available online
at revenue.pa.gov/schools.
If your customer does not have a copy of the PTRR Booklet,
please use the forms on our website at revenue.pa.gov.
These forms are in a fillable PDF format that are easy for
our equipment to scan, which will help to avoid delays in
processing.

Return to Table of Contents

THE PENNSYLVANIA DEPARTMENT OF REVENUE

DOCUMENTS
TO INCLUDE

DOCUMENTS TO INCLUDE
As mentioned previously, there are several supporting
documents that are required to be submitted along with
the Property Tax/Rent Rebate application. The department
refers to these items as “proof documents”. These proof
documents vary based on the applicant’s specific filing
type, rebate type, and type of income. Please do not send
original documents as these will not be returned by the
department.
PROOF OF AGE

If an applicant has never filed a PTRR application in the past,
they will be required to submit proof of age. Acceptable
documents include:
•	 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 shown
•	 Military discharge paper, if age shown
•	 Medicare card
•	 PACE/PACENET card
•	 Passport
PROOF OF WIDOW/WIDOWER

If the applicant has never filed a PTRR application in the past,
and they are a widow or widower age 50 to 64, they must
provide proof of their age (see above) and a photocopy of
their spouse’s death certificate.

22

PTRR Prep Guide

PROOF OF DISABILITY

If an applicant has never filed a PTRR application in the
past and they indicate that they are permanently disabled
between the ages 18-64, they must submit proof of age (see
above) and proof of permanent disability.
•	 Award Letter: Acceptable for Social Security disability,
SSI permanent and total disability, Railroad Retirement
permanent and total disability, or Black Lung disability.
•	 Letter from the Veterans Administration stating
100 percent disabled: Acceptable for Veterans
Administration disability.
•	 Letter from Civil Service stating 100 percent disabled:
Acceptable for Federal Civil Service disability.
PA-1000 PS, PHYSICAN’S STATEMENT
OF PERMANENT AND TOTAL DISABILITY

This form is used when an applicant is not covered under
the federal Social Security Act or the federal Railroad
Retirement Act, and they are unable to submit proof of
permanent and total disability. The physician completing
the form must determine the applicant’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.
The form must describe the disability as permanent, and
the physician must sign the statement to certify that
the information is true and accurate to the best of their
knowledge and belief.

NOTE: If the applicant was denied Social Security
disability, they are not eligible for a rebate.

Return to Table of Contents

revenue.pa.gov
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

START Name as shown on PA-1000

CERTIFICATION:

2024

OFFICIAL USE ONLY

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.

A physician must sign and date
the schedule in order for it to be
accepted.

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.

DESCRIPTION:

Please sign after printing.

A physician must complete this
section of the schedule. Briefly
describing the reason(s) the
above-named applicant is totally
and permanently disabled.

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

PHYSICIAN IDENTIFICATION:

National Provider Identifier

Business name, if applicable

A physician must complete all parts
of this section for the schedule to
be accepted.

Address
City

State

Office telephone number

ZIP Code

Office email address

2405310059
Reset Entire Form

2405310059
TOP OF PAGE

PRINT

PROOF OF INCOME

When completing the PTRR application, the applicant will be required to indicate the type of income that they receive. Based
on the income reported, there are specific proof documents that must be included. Please refer to the PTRR Proof Document
Checklist to determine what information to submit. This checklist is easy to use and organized in the order that the income
should be reported on the PA-1000 application.

NOTE: If the customer doesn’t have documentation to verify the income received, they should provide a detailed
explanation regarding the income reported on their application. Additionally, if the applicant has no income to report
they should include a detailed explanation regarding how the rent or property taxes were paid. For example, a customer
has no income, but they are paying for rent out of their savings or a customer has no income, but their bills were paid
by a family member.

Return to Table of Contents

23

DOCUMENTS TO INCLUDE
DOCUMENTS REQUIRED FOR A REBATE DUE A DECEDENT

If completing an application for a rebate due a decedent, please remit a copy of the death certificate along with the DEX-41,
Application for Property Tax/Rent Rebate Due the Decedent. If the decedent died during the application year, the application
must include an annualized income amount in the calculation of total household income. See Schedule G, specifically the
instructions for Line 11g, for more information on the calculation of annualized income to be included. Additionally, the applicant
may be required to file the Schedule A to annualize the property taxes paid. (See Filing On Behalf of a Deceased Individual.)
DEX-41, APPLICATION FOR PROPERTY TAX/RENT REBATE DUE THE DECEDENT

This form is used when an application for a rebate
due the decedent is filed by either:
•	 The surviving spouse. (Attach a copy of the
decedent’s death certificate.)
•	 The personal representative of the decedent’s
estate. (Attach a copy of a short certificate or
court order showing your appointment.)
•	 The personal representative of the decedent
where a will has NOT been probated or
where there is no will. (Attach a copy of the
decedent’s death certificate and a receipted
copy of the claimant’s funeral bill and proof
that you directly paid for funeral expenses that
are equal to or greater than the amount of the
rebate being claimed. Acceptable proof of this
payment includes the front and back of the
canceled check, a credit card/bank statement,
or other document showing you personally
paid for the funeral expenses. State your
relationship to the decedent. Sign the affidavit
below and have your signature notarized.)

DEX-41

(EX) 04-22 (FI)

BUREAU OF INDIVIDUAL TAXES
PO BOX 280508
HARRISBURG PA 17128-0508

START

➜

SECTION I

APPLICATION FOR
PROPERTY TAX/RENT
REBATE DUE THE DECEDENT

DECEDENT INFORMATION

Name of Decedent

SECTION II

Date of Death

Decedent’s Social Security Number

APPLICATION SUBMITTER INFORMATION

Name
Street Address
City

State

ZIP Code

I am filing this application as (select only one oval):
1.

The surviving spouse. (Attach a copy of the decedent’s death certificate.)

2.

The personal representative of the decedent’s estate. (Attach a copy of a short certificate or court order showing your appointment.)

3.

The personal representative of the decedent where a will has NOT been probated or where there is no will. (Attach a copy of the
decedent’s death certificate and a receipted copy of the claimant’s funeral bill and proof that you directly paid for funeral expenses that
are equal to or greater than the amount of the rebate being claimed. Acceptable proof of this payment include the front and back of the
canceled check, a credit card/bank statement, or other document showing you personally paid for the funeral expenses.
State your relationship to the decedent:
. Sign the affidavit below and have your signature notarized.)

SECTION III

AFFIDAVIT

Complete Section III only if Oval 3 is selected in Section II.
I am making a request for monies due the decedent and certify that the information provided on this claim has been examined by me and is,
to the best of my knowledge, true and correct. Any monies that I receive as a result of this claim will be disbursed according to the laws of
the Commonwealth of Pennsylvania.

PLEASE SIGN AFTER PRINTING
(SIGNATURE OF PERSON FILING THIS CLAIM)

SECTION IV

NOTARIZATION

Subscribed and sworn before me this

day of

20

.

PLEASE SIGN AFTER PRINTING
(SIGNATURE OF NOTARY PUBLIC)

Reset Entire Form

TOP OF PAGE

PRINT

GETTING A CHECK REISSUED UNDER THE SPOUSE, ESTATE, OR PERSONAL REPRESENTATIVE NAME

If the person dies after filing the application, the check will be issued in the decedent’s name unless the department
receives a completed DEX-41 and all supporting documentation. If your customer can cash a check in the decedent’s name,
there is no need to have the name changed. If they cannot cash the check, a completed DEX-41 along with all supporting
documentation should be submitted to the department using the DEX-93 and selecting the PTRR Correspondence option.
Returning the check to the department is not necessary. Have them include a letter stating the check is unable to be
cashed and that a new check is being requested based on the supporting documentation submitted.

24

PTRR Prep Guide

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revenue.pa.gov
APPLYING AS A RENTER (RENT REBATE)

An applicant may apply for a rent rebate only if they pay
rent to a property owner for a dwelling that they rent for
use as a home. This dwelling must be a self-contained
unit. A self-contained unit is a rental dwelling that has
a separate kitchen, bedroom, and bath, but it may also
be a single room or set of rooms within a private home,
hotel, or other dwelling. The applicant must also have
a true landlord-tenant relationship. Such a relationship
exists when a landlord (the lessor) provides the applicant
(the lessee) with a lease. Additionally, a landlord renting a
personal property must report the rental income on their
federal and PA tax returns.
In order to verify rent paid, the renter must submit a fully
completed PA-1000 RC, Rent Certificate, filled out by the
landlord(s), for each place they rented during the year. The
landlord or their authorized agent should complete Lines 1
through 8 and complete the Landlord’s Oath. If the renter
cannot get their landlord to complete the Landlord’s Oath,
a completed PA Rent Certificate along with the notarized
Occupancy Affidavit must be included. Alternatively, they
can submit a completed PA Rent Certificate along with
copies of their rent receipts for each period in which they
paid the rent. However, the receipts must include the
landlord or agent’s signature, the full amount of rent paid,
the applicant’s name, and the complete address of the
rental property. Rent receipts will not be accepted on their
own.
For more information on completing this form, please see
the PA-1000 RC in the Supporting Schedules section.
IMPORTANT: If the landlord is a tax-exempt
entity and is not required to pay property taxes
on the rental property, the renter does not
qualify for a rent rebate unless the entity makes
payments in lieu of taxes to a local government
authority (county, municipality, school district,
fire/police department, etc.) in order to allow
their residents to apply for a rent rebate.

LEASE WITH MULTIPLE TENANTS

If there is more than one tenant listed on the lease
agreement other than the spouse or minor child, you
must complete the Schedule F, Multiple Owner or Lessor
Prorations.

Return to Table of Contents

If the lease shows more than three individuals, make copies
of this schedule to include everyone listed.
CONDOMINIUM

Applicants that are a resident stockholder of a cooperative
housing corporation, such as a condominium, need to
determine whether to file as a either an owner/renter, or
as a renter. With the expansion of the program and the
new income thresholds for renters, individuals who in
this situation will most likely qualify for a higher rebate if
they file as an owner/renter or just as a renter. Since 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. However, if you paid rent less than $5,000,
you will probably want to apply as an owner/renter. (See
instructions for Line 19 in the PA-1000 Booklet.)
HOUSING AUTHORITIES

Renters that live in a property owned by a housing authority,
must still include a completed PA-1000 Rent Certificate with
their application. If they are unable to obtain a completed
Rent Certificate including the landlord’s signature, they can
provide a letter or statement from a housing authority that
contains the following information:
•	 Name and address of the applicant
•	 Name, address, building name, federal tax
identification number and telephone number of the
authority
•	 The amount and date of each payment
•	 A statement that the authority was required to pay
property taxes or make payments in lieu thereof
(PILOT payment); and
•	 An original signature of the representative of the
authority
In addition to this letter or statement the applicant should
include a self-completed Rent Certificate.
IMPORTANT: Applicants that live in Housing
Authority properties should use the Apartment
Building indicator on the Rent Certificate.
If a rent certificate is not included with the
application, it will delay processing, as the
department will end up sending a request for a
completed form. Additionally, if the letter from
the housing authority isn’t signed, follow the
guidance provided in Landlord’s Oath section.

25

DOCUMENTS TO INCLUDE
CARE HOMES/FACILITIES

If the applicant lives in one of the domicile categories listed
below or a similar domicile, a copy of the contract agreement
must be submitted with the application. (Reminder: only
amounts attributable to rent may be considered. See
Monthly Charges Other Than Rent section.)
•	
•	
•	
•	

Boarding home
Domiciliary care facility
Foster care facility
Personal care home
SPOUSE LIVES IN AN ASSISTED LIVING,
PERSONAL CARE OR NURSING HOME

In situations where the applicant and the spouse live apart
in different domiciles (i.e., private residence and a nursing
home) for the entire year due to personal care needs,
they may both qualify for a rebate. After reviewing their
separate qualifications under the program’s eligibility
guidelines, if they each qualify, you will need to complete
separate PA-1000 applications for each. Do not include the
spouse’s SSN on the applications as it will result in delayed
processing of both and most likely in one of them being
denied a rebate.
BOARDING HOMES

A boarding home provides accommodations for a fee.
Usually, a resident only has a right to occupy a room and
share other facilities such as a kitchen and bathroom.
Although the applicant does not have a “Self-Contained
Unit” they still qualify for the program. When they file,
they must provide a copy of the contract agreement with
the application.
RENTING A ROOM IN A
PRIVATE HOME OR OTHER DOMOCILE

A rental unit may be a self-contained unit that is a separate
bedroom, kitchen, and bath, but it may also be a single
room or set of rooms within a private home, hotel, or
other dwelling. A room in a private home may qualify as
a homestead (a self-contained unit the applicant rents for
use as a home) if a landlord-tenant relationship exists. Such
a relationship exists when a landlord (the lessor) provides
the applicant (the lessee) with a lease for a self-contained

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unit within the property owner’s residence. As mentioned,
this usually means a separate kitchen, bath, and bedroom.
The homeowner must maintain a lease agreement, have
separate utility bills, and have other evidence of a selfcontained unit. The applicant is responsible to prove that a
landlord tenant relationship exists.

NOTE: An applicant renting a room in a house
that is not considered a self-contained unit
does not qualify for this program.

When completing the Rent Certificate, select either
Apartment in a House or the Private Home indicator. In this
situation, you should also include a copy of the lease. If a
completed Rent Certificate is not included with the
application, it will delay processing, as the department will
end up sending a request for a completed form.
APPLYING AS AN OWNER
(PROPERTY TAX REBATE)

All property owners, with the exception of residents of
Philadelphia, must submit proof that property taxes were
paid for the application year. In order to verify taxes were
paid, proof of one of the following must be submitted:
•	 Copies of the tax bill(s) for the application year, that
have been marked or stamped “PAID” by the tax
collector, indicating the date and amount paid; (This
is the best form of documentation as a third party has
verified the payment.)
•	 Copies of the un-receipted tax bill(s), along with a copy of
both the front and back of the cancelled check(s) that paid
the tax;
•	 A copy of the year-end mortgage statement, listing
the property address, showing the amount of real
estate taxes paid from escrow; or
•	 A signed letter from the tax collector certifying the
payment of real estate taxes during the application
year; or
•	 A receipted copy of the tax bill from an owner’s
association or corporation, for residents in a
cooperative housing corporation or condominium.

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revenue.pa.gov
ELIGIBLE REAL ESTATE TAX BILLS

TAXES/CHARGES THAT ARE NOT ELIGIBLE
If your tax bills contain any of these charges, you
must deduct them when completing Line 14:

•	County
•	 School district
•	City
•	 Borough
•	 Township

•	
•	
•	
•	
•	
•	
•	
•	

Flat rate charges
Footage charges
Personal property tax
Per capita tax
Occupational privilege tax
Sewer rent
Garbage collection charges
Municipal assessments such as, or including,
road, institution, street, library, light, water, fire,
debt, and sinking fund taxes
•	 Interest or penalty payments
TAX BILLS WITH DIFFERENT NAME

If tax bills do not reflect the name(s) of the applicant(s), proof
of ownership must be submitted along with the Schedule F.
Examples of documents acceptable as proof are:
•	 A copy of the deed or life estate;
•	 A copy of the trust agreement; or
•	 A copy of the will or decree of distribution, if inherited.
If the name listed is that of a spouse and the name of the
spouse or deceased spouse is shown on the application, a
death certificate should be submitted.
NOTE: The term Et Vir (and husband) and Et Ux
(and wife) indicate joint ownership. However, if
the term Et Al or Et Alia (and others) appear,
the additional owners must be identified and
Schedule F must be completed.

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If a life estate or a lifetime lease has been retained, the
individual retaining the life estate or lifetime lease
agreement may file a rebate application, but proof of either
must be submitted.

IMPORTANT: If the tax bill or mortgage statement
does not reflect the applicant’s address on the
form, an explanation must be submitted. This
may take the form of a letter from either the tax
collector or mortgage company verifying the
applicant’s home address. If the applicant moved
during the application year, PA-1000 Schedule A
must be completed. If the applicant moved after
December 31 of the application year, a letter of
explanation must be included.

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DOCUMENTS TO INCLUDE
PHILADELPHIA RESIDENTS

APPLYING AS AN OWNER/RENTER

The City of Philadelphia provides the department with
electronic records of all receipted property tax bills for
Philadelphia that were paid for the application period. If
you live in the City of Philadelphia and paid your property
taxes, do not include a copy of your receipted property
tax bills. If you live in the City of Philadelphia and paid
your property taxes after January 1st of the current
year, please submit proof of payment as outlined in the
preceding information.

An applicant may qualify as an Owner/Renter if:
1.	 The applicant owned, occupied, and paid taxes for
part of the year and was a renter for the other part of
the year (PA-1000 Schedule A must be completed);
2.	 The applicant owned, occupied, and paid taxes on a
home and paid rent for the land upon which the home
is situated (such as, but not limited to, a mobile home
in a mobile home park or a home on which land rent
is paid); or
3.	 The applicant paid rent for the home they occupied
and paid property taxes on the land upon which it
stood (such as, but not limited to, a mobile home).

NOTE: You or the person who prepares your
application will need to know the amount of
tax you paid in order to correctly calculate your
rebate. If you do not have a copy of your original
tax bill or a copy of your tax payment, you or
your preparer will need to estimate the amount
of taxes you paid. If the tax amount you provide
is not correct, the department will adjust the
amount of your rebate based upon the paid
taxes reported to the department by the City of
Philadelphia.

REMINDERS

•	 A rebate may not be claimed on more than one
property, except for the sale of a principal residence
and the subsequent purchase of another principal
residence.
•	 A rebate may not be claimed on property not used for
principal residential use, unless the second property
is adjoining and not separated by a road, lane, etc.
and is used in connection with the residence. This
exception may be in the nature of a double lot where
the residence is located on one half, and the adjoining
lot is empty and used as a yard. It is the obligation of
the applicant to substantiate the right to claim both
properties. Generally speaking, the maximum size of
a property deemed necessary for personal use is 75
acres. If the land exceeds this, the taxes on the land
should be prorated. Again, it is up to the applicant to
prove to the department otherwise.
•	 If the property is used for other than the applicant’s
personal use, PA-1000 Schedule E must be submitted.

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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/rent