Pennsylvania Income Tax
Pennsylvania has a flat state income tax that applies to most residents and people earning income in PA. Below you'll find plain-English guides covering rates, who must file, and the most common questions.
Income Tax guides
- Pennsylvania Income Tax Guide
Plain-English guide to Pennsylvania state income tax: the flat rate, who must file, common deductions, and how to file your PA-40.
- How to File the PA-40
Step-by-step walkthrough of the Pennsylvania PA-40 personal income tax return: required schedules, filing options, deadlines, extensions, and common mistakes.
- PA Tax Forgiveness (Schedule SP)
How Pennsylvania's Tax Forgiveness Credit works: eligibility income, the sliding-scale percentages, who qualifies, and how to claim it on Schedule SP.
- PA Retirement Income Tax
Pennsylvania exempts most retirement income from state tax: Social Security, qualified pensions, 401(k)s, IRAs after age 59½. The full rule and the exceptions.
- PA Reciprocal Tax Agreements
Pennsylvania has reciprocal personal income tax agreements with New Jersey, Ohio, Maryland, Virginia, West Virginia, and Indiana. How they work, REV-419, and the local tax gotchas.
- PA Nonresident Filing
How Pennsylvania nonresidents and part-year residents file: PA-source income only, Schedule NRH apportionment, domicile vs statutory residence.
More Pennsylvania tax topics
Pennsylvania's local earned income tax: municipal and school district rates, residency rules, and filing requirements.
How Pennsylvania property tax is assessed, who collects it, and how it compares across counties and school districts.
Step-by-step guidance on appealing a Pennsylvania property tax assessment.
Pennsylvania's inheritance tax: who pays, the tiered rates by relationship, exemptions, and the filing deadline.
Pennsylvania sales and use tax rates, common exemptions, and what businesses need to collect.
Pennsylvania business tax basics for small businesses, freelancers, LLCs, and corporations.