2019 PA-40 Instructions Booklet - Key Filing and E-Services Information

Sep 19, 2026

2019 Pennsylvania Personal Income Tax Return guidance for completing PA-40, including the state income tax rate of 3.07% and key filing deadlines tied to the federal due date (on or before midnight, April 15, 2020). Covers Tax Forgiveness eligibility based on income and family size, correct Social Security number entry to avoid delays, and statewide tax changes affecting coupon packets and related credits. Explains where to check refunds, available e-Services, electronic filing benefits, and extensions for combat-zone and hazardous duty service.

LanguageEnglish

CategoryForms

FormatPDF

Pages48

Reading Time17 min

AccessFree to download

Tax rate and filing due date

Tax Forgiveness program and required identifiers

State tax changes and refund status

Where’s My Refund and e-Services

Electronic filing options and benefits

padirectfile and Fed-State E-File

Extensions for combat zone and hazardous duty

2019 INSTRUCTIONS BOOKLET NO FORMS INCLUDED TAX RATE The state income tax rate for 2019 is 3.07 percent (0 .0307) . 2019 TAX RETURN FILING DUE DATE To remain consistent with the federal tax due date, the due date for filing 2019 Pennsylvania tax returns will be on or before midnight, Wednesday, April 15, 2020. TAX FORGIVENESS Depending on your income and family size, you may qualify for a refund or reduction of your Pennsylvania income tax liability with the state’s Tax Forgiveness program. Read the instructions beginning on Page 37 to see if you qualify. SOCIAL SECURITY NUMBERS When completing the PA-40 (Pennsylvania Personal Income Tax Return), please provide the ENTIRE Social Security number for you and your spouse (if applicable) . If part of the Social Security numbers are not provided, it can cause delays in processing your return. 2019 STATE TAX CHANGES Beginning with coupons for tax years beginning after Jan. 1, 2020, the department will no longer mail estimated coupon packets to taxpayers. The department notified taxpayers of this change via a mailing in early 2020. That mailing provided taxpayers with various options of where togo to print their own copies of the coupons or how to obtain copies of the coupons from the department. Taxpayers may now claim a Resource Enhancement and Protection (REAP) Tax Credit on a Married, Filing Jointly status filed tax return. The REAP tax credit claimed may also offset the taxpayer or spouse’s tax liability. A Qualified Subchapter S Trust (QSST) may pass through to its beneficiary an Educational Improvement or Opportunity Scholarship Tax Credit passed through to the QSST from another pass-through entity. WHERE’S MY REFUND? Taxpayers can check the status of their refunds 24/7 online or by phone. Visit the department’s website [at](at www.revenue.pa.gov and)[ www.revenue.pa.gov](at www.revenue.pa.gov and)[ and](at www.revenue.pa.gov and) select the Where’s My Personal Income Tax Refund? link on the department’s homepage. Or call 1-888-PATAXES to find out the status of your refund. Taxpayers will be prompted to provide their Social Security number and Requested Refund Amount to obtain the current status. PA PERSONAL INCOME TAX E-SERVICES Several electronic services are available to taxpayers online through the Department of Revenue e-Services center. Taxpayers can file returns, make payments, view notices, update account information and find the answers to frequently asked questions. Visit the department’s homepage and select the Online Services link for more information. COMBAT ZONE AND HAZARDOUS DUTY SERVICE Pennsylvanians serving in combat zones or qualified hazardous duty areas have the same additional time to file their state income tax returns and make payments as they have for federal income tax purposes. The due date is automatically extended for 180 days from the last day of service or the last day of continuous hospitalization for injuries incurred in one of these areas. See Page 41 for more information. ELECTRONIC FILING OPTIONS E-filing offers advantages not available to taxpayers filing by paper, including error-reducing automatic calculators; prompt confirmation of a successful filing; faster refund processing and direct deposit options. padirectfile: padirectfile is a free service from the Department of Revenue to electronically file Pennsylvania income tax returns. The secure system does not involve a third party and is available at no-cost for most taxpayers to submit pa r the Pennsylvania personal income tax return directly to the department. With padirectfile, you can report most types of income and claim dependent children for Tax Forgiveness. To file using padirectfile, you will need your Social Security number and one of the following: last year’stax liability or PA Driver’s License/Identification Card number. Fed-State E-File: Those who don’t qualify for padirectfile but prefer electronically filing state and f

FAQs

What is the Pennsylvania income tax rate for 2019?

The state income tax rate for 2019 is 3.07 percent (0.0307).

When are 2019 Pennsylvania tax returns due?

To match the federal due date, 2019 Pennsylvania returns must be filed on or before midnight, Wednesday, April 15, 2020.

How can taxpayers check the status of their Pennsylvania refund?

Taxpayers can check refund status 24/7 online or by phone, using the “Where’s My Personal Income Tax Refund?” link on the department homepage or calling 1-888-PATAXES.

What benefits come with electronically filing a PA personal income tax return?

Electronic filing provides error-reducing calculators, faster refund processing with direct deposit options, confirmation after filing, and the department’s security safeguards.

Sep 19, 2026

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