[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302664-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-302664-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","schedule-pa-40-x-amended-pa-personal-income-tax-schedule-2025","Schedule PA-40 X - Amended PA Personal Income Tax Schedule - 2025","","Amended Pennsylvania personal income tax reporting guidance for Schedule PA-40 X for the year 2025. The schedule provides fields and line-by-line calculations for income, deductions, taxable income, and PA tax liability, followed by a section for withholdings, payments, credits, use tax, penalties, and interest. It also includes a refund or payment due calculation with amended liability, amended payments, and adjustments for overpayment components. 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An amended return is not filed until the department receives both the amended PA-40 and the Schedule PA-40 X.  \n\n| SECTION I | A. Original amount or as previously amended | B. Net change – amount of increase or (decrease)\u003Cbr>Explain in SECTION III | C. Correct amount |\n| --- | --- | --- | --- |\n\nINCOME  \n\n| Line 1a | Gross Compensation | 1a. |  | 1a. |  | 1a. |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Line 1b | Unreimbursed Employee Business Expenses | 1b. |  | 1b. |  | 1b. |  |\n| Line 1c | Net Compensation. Subtract Line 1b from Line 1a. | 1c. |  | 1c. |  | 1c. |  |\n| Line 2 | Interest Income | 2. |  | 2. |  | 2. |  |\n| Line 3 | Dividend and Capital Gains Distributions Income | 3. |  | 3. |  | 3. |  |\n| Line 4 | Net Income or Loss from the Operation of a Business, Profession, or Farm | LOSS 4.  |  | 4. |  | LOSS 4.  |  |\n| Line 5 | Net Gain or Loss from the Sale, Exchange, or Disposition of Property | LOSS 5.  |  | 5. |  | LOSS 5.  |  |\n| Line 6 | Net Income or Loss from Rents, Royalties, Patents, or Copyrights | LOSS 6.  |  | 6. |  | LOSS 6.  |  |\n| Line 7 | Estate or Trust Income | 7. |  | 7. |  | 7. |  |\n| Line 8 | Gambling and Lottery Winnings | 8. |  | 8. |  | 8. |  |\n| Line 9 | Total PA Taxable Income. For Columns A and C, add only the positive income amounts from Lines 1c through 8. | 9. |  | 9. |  | 9. |  |\n| Line 10 | Other Deductions. Enter the appropriate code for the type of deduction. | 10. | | 10. | | 10. | |\n| Line 11 | Adjusted PA Taxable Income. For Columns A and C, subtract Line 10 from Line 9. | 11. |  | 11. |  | 11. |  |\n| Line 12 | PA Tax Liability. For Columns A and C, multiply Line 11 by 3.07 percent ( .0307) | 12. |  | 12. |  | 12. |  |\n\nWITHHOLDINGS, PAYMENTS, CREDITS, USE TAX, PENALTIES, AND INTEREST  \n\n| Line 13 Total PA Tax Withheld | 13. | 13. | 13. |\n| --- | --- | --- | --- |\n| Line 14 Credit from your 2024 PA Income Tax return | 14. | 14. | 14. |\n| Line 15 2025 Estimated Installment Payments | 15. | 15. | 15. |\n| Line 16 Extension Payment | 16. | 16. | 16. |\n| Line 17 Nonresident Tax Withheld from PA Schedule(s)\u003Cbr>NRK-1 (Nonresidents only) | 17. | 17. | 17. |\n| Line 18 Total Withholdings and Payments. Add Lines 13 through 17 for Column A and C. | 18. | 18. | 18. |\n| Line 21 Tax Forgiveness Credit. Complete Lines 19 and 20 on Amended PA-40 | 21. | 21. | 21. |\n| Line 22 Resident Credit (Based on the instructions for PA-40, Line 22) | 22. | 22. | 22. |\n| Line 23 Other Credits (Based on the instructions for PA-40, Line 23) | 23. | 23. | 23. |\n| Line 24 Total Payments and Credits. Add Lines 18, 21, 22 and 23 for Columns A and C. | 24. | 24. | 24. |\n| Line 25 Use Tax | 25. | 25. | 25. |\n| Line 27 Penalties and Interest | 27. | 27. | 27. |\n\nTOP OF PAGE  \n2500510058  \nSCHEDULE PA-40 X Amended PA Personal  \nIncome Tax Schedule  \n2500610056  \nPA-40 X (EX) 04-25 (FI) PA Department of Revenue  \n2025 OFFICIAL USE ONLY  \n\n| Name (if filing jointly, use name shown first on the PA-40) | Social Security Number (shown first) |\n| --- | --- |\n\nSECTION II CALCULATION OF REFUND OR PAYMENT DUE WITH AMENDED PA-40  \n\n| A. | Enter the amount of your amended PA tax liability from Line 12, Column C of Page 1. | A. |\n| --- | --- | --- |\n| B. | Enter the amount of your amended total payments and credits from Line 24, Column C of Page 1. | B. |\n| C. | Subtract Line B from Line A. | C. |\n| D. | Enter the amount of the overpayment (refund and donation(s)) from your original return or\u003Cbr>any previously amended returns. See ","cbCaieQl2omt39AN","https://ap.wps.com/l/cbCaieQl2omt39AN","pdf",569969,"English","# INCOME\n## Withholdings, Payments, Credits, Use Tax, Penalties, and Interest\n# SECTION II Calculation of Refund or Payment Due with Amended PA-40\n# SECTION III Description or Explanation of Changes\n# WHEN TO USE","[{\"question\":\"What makes PA-40 X an amended schedule?\",\"answer\":\"The schedule must be filed with a PA-40 indicating it is an amended return. The department treats an amended return as filed only after it receives both the amended PA-40 and Schedule PA-40 X.\"},{\"question\":\"How is the refund or amount owed calculated in SECTION II?\",\"answer\":\"SECTION II determines amended PA tax liability and amended total payments and credits, then subtracts payments from liability. It then incorporates amended use tax, amended penalties, and overpayment components from the original or previously amended returns to reach the net refund/amount owed.\"},{\"question\":\"What must be provided in SECTION III?\",\"answer\":\"SECTION III requires descriptions or explanations for each change to amounts reported on the original or most recent amended return. It must also explain any change to filing status or residency status and include supporting amended schedules and documentation as required.\"}]","Schedule PA-40 X - Amended PA Personal Income Tax Schedule - 2025 | PDF"]