Updated October 24, 2026. Quick answer: Form PA-40 is the Pennsylvania resident income tax return, and it sorts income into classes before one flat rate is applied. This page lists the PA-40 lines read in this series, with a link to a page that reads each one from the state’s 2025 instructions and form.
What this page covers
The booklet that holds the line instructions is the 2025 PA-40 instructions booklet. Its line instructions run from compensation and the other income classes through deductions, tax, payments, credits and the refund lines. For the state-level picture, see Pennsylvania retirement taxes and whether Pennsylvania taxes pensions. For the rules on retirement income that Pennsylvania does not tax, see that page; this series does not repeat them.
Form PA-40, one line at a time
Each row links to the page for that line or group of lines. The last column is the form’s own wording for it.
| Line | Page | The form’s label |
|---|---|---|
| Line 1a | Gross compensation | “Gross Compensation. Do not include exempt income, such as combat zone pay and” |
| Lines 1b and 1c | Business expenses and net compensation | “Net Compensation. Subtract Line 1b from Line 1a.” |
| Line 2 | Interest income | “Interest Income. Complete PA Schedule A if required.” |
| Line 3 | Dividend and capital gain distributions | “Dividend and Capital Gains Distributions Income. Complete PA Schedule B if required.” |
| Line 4 | Business, profession or farm income | “Net Income or Loss from the Operation of a Business, Profession, or Farm.” |
| Line 5 | Sale, exchange or disposition of property | “Net Gain or Loss from the Sale, Exchange, or Disposition of Property.” |
| Line 6 | Rents, royalties, patents and copyrights | “Net Income or Loss from Rents, Royalties, Patents, or Copyrights.” |
| Line 7 | Estate or trust income | “Estate or Trust Income. Complete and submit PA Schedule J.” |
| Line 8 | Gambling and lottery winnings | “Gambling and Lottery Winnings. Complete and submit PA Schedule T.” |
| Line 9 | Total PA taxable income | “Total PA Taxable Income. Add only the positive income amounts from Lines 1c, 2, 3,” |
| Line 10 | Other deductions | “Other Deductions. Enter the appropriate code for the type of deduction.” |
| Lines 11 and 12 | Adjusted taxable income and PA tax | “Adjusted PA Taxable Income. Subtract Line 10 from Line 9.” |
| Lines 13 to 17 | Withholding and payments | “Total PA Tax Withheld. See the instructions.” |
| Line 22 | Resident credit | “Resident Credit. Submit your PA Schedule(s) G-L and/or RK-1.” |
| Line 25 | Use tax | “Due on internet, mail order, or out-of-state purchases.” |
| Lines 29 to 31 | Overpayment, refund and credit | “Amount of Line 29 you want as a credit to your 2026 estimated account.” |
Related pages
For how Pennsylvania treats Social Security as a topic, see whether Pennsylvania taxes Social Security. For the withholding side of retirement income, see Pennsylvania withholding on IRA and 401(k) withdrawals.
Edition and line numbers
This page reads 2025 PA Personal Income Tax Return Instructions (PA-40 IN), Pennsylvania Department of Revenue, and 2025 Form PA-40, Pennsylvania Income Tax Return, Pennsylvania Department of Revenue, for tax year 2025, the current files the Pennsylvania Department of Revenue served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Related: Pennsylvania retirement taxes, whether Pennsylvania taxes pensions, and retirement income that Pennsylvania does not tax.
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Answer againSources
- 2025 PA Personal Income Tax Return Instructions (PA-40 IN), Pennsylvania Department of Revenue: www.pa.gov
- 2025 Form PA-40, Pennsylvania Income Tax Return, Pennsylvania Department of Revenue: www.pa.gov
- Related official page (not quoted): Pennsylvania Department of Revenue, personal income tax forms and publications: www.pa.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.