BASIC INFORMATION
WHO (must file):
Residents:
If you are a Pennsylvania resident, you
must file a Pennsylvania income tax
return, if you received total
Pennsylvania
gross taxable income in excess of $35
during 2003, even if no tax is due with
your Pennsylvania return. Or you incurred
a loss from any transaction as an
individual, sole proprietor, partner in a
partnership or Pennsylvania S corporation
shareholder. Also if you are the
executor, administrator, or other person
responsible for the affairs of a decedent,
you must file a
Pennsylvania
tax return if the decedent met the above
requirements.
Nonresidents:
If you are a non-Pennsylvania resident,
you must file a Pennsylvania income tax
return, if you received total Pennsylvania
gross taxable income in excess of $35
during 2003, even if no tax is due with
your Pennsylvania return. Or you incurred
a loss from any transaction as an
individual, sole proprietor, partner in a
partnership or Pennsylvania S corporation
shareholder. Also if you are the
executor, administrator, or other person
responsible for the affairs of a decedent,
you must file a
Pennsylvania
tax return if the decedent met the above
requirements.
WHAT
(forms do you file)
Residents:
Form PA-40 Pennsylvania Individual Income
Tax Return
Nonresidents:
Form PA-40 Pennsylvania Individual Income
Tax Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, send to:
PA Department of Revenue
Refund Requested
3 Revenue Place
Harrisburg, PA 17129-0003
If you are sending a payment, send to:
PA Department of Revenue
Payment Enclosed
1 Revenue Place
Harrisburg, PA 17129-0001
If you have no tax due or no refund due,
send to:
PA Department of Revenue
No Payment/No Refund
2 Revenue Place
Harrisburg, PA 17129-0002
