Updated October 24, 2026. Quick answer: Line 9 of the Pennsylvania PA-40 is the total of your income classes. The form tells you to add only the positive amounts from lines 1c, 2, 3, 4, 5, 6, 7 and 8, and not to add any losses. The result is carried to line 11 after any line 10 deduction. This page walks through what the booklet and the form print for line 9.
What this line does
The booklet’s instruction heading for this line is “TOTAL PA TAXABLE INCOME”. On the form, line 9 sits on the first side, the page marked Side 1, and reads “Total PA Taxable Income. Add only the positive income amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8.”
The booklet puts the rule in two sentences: “Add only the positive income amounts from Lines 1c through 8.” “Do not add, subtract, or take losses into consideration.” For the whole sequence of lines see Pennsylvania Form PA-40 line by line.
Who it applies to
Every filer who reports income on lines 1c to 8 reaches line 9. The form names the three lines where a loss can appear: “DO NOT ADD any losses reported on Lines 4, 5, or 6.”
The booklet adds a general rule on classes: “You cannot use a loss that you report in one income class on your tax return to reduce income in any other class.” Retirees checking what counts as income at all can start with retirement income not taxable on the PA-40, and with the state overview on Pennsylvania retirement taxes.
What the instructions say
| Line | What the form says |
|---|---|
| Form, line 9 | “Total PA Taxable Income. Add only the positive income amounts from Lines 1c, 2, 3, 4, 5, 6, 7, and 8.” “DO NOT ADD any losses reported on Lines 4, 5, or 6.” |
| Booklet, what to add | “Add only the positive income amounts from Lines 1c through 8.” “Do not add, subtract, or take losses into consideration.” |
| Booklet, losses across classes | “You cannot use a loss that you report in one income class on your tax return to reduce income in any other class.” |
| Class on line 1c | “Net Compensation. Subtract Line 1b from Line 1a.” |
| Class on line 2 | “Interest Income. Complete PA Schedule A if required.” |
| Class on line 3 | “Dividend and Capital Gains Distributions Income. Complete PA Schedule B if required.” |
| Class on line 4 | “Net Income or Loss from the Operation of a Business, Profession, or Farm.” |
| Class on line 5 | “Net Gain or Loss from the Sale, Exchange, or Disposition of Property.” |
| Class on line 6 | “Net Income or Loss from Rents, Royalties, Patents, or Copyrights.” |
| Class on line 7 | “Estate or Trust Income. Complete and submit PA Schedule J.” |
| Class on line 8 | “Gambling and Lottery Winnings. Complete and submit PA Schedule T.” |
| Where losses may be reported | “Under PA law, losses may only be reported on Lines 4, 5, and 6. If entering a loss, fill in the oval next to the line.” |
| Other years | “You cannot carry forward or carry back gains or losses to other tax years.” |
| Federal classes | “Federal income classifications are disregarded to the extent they are inconsistent with PA classifications.” |
| Reporting by class | “You must report your income (loss) by applicable class, whether it is received directly, as estate or trust income or as a distributive share of the income of a partnership or PA S corporation.” |
| Married filers, one profit and one loss | “If one spouse has a net profit, income or gain and the other spouse has a net loss, report only the net income on the appropriate line.” |
| The booklet’s joint return example | “On their jointly filed 2025 tax return, they report total taxable income of $38,000: Line 4 of $32,000 and Line 5 of $6,000, not taking into consideration their Line 6 loss of $7,000.” |
The booklet’s own joint return example is printed on page 15 of the booklet. It names the lines it adds, and the form’s label for line 9 is quoted at the top of the table.
The figures the form prints
The only dollar figures printed for this line sit inside the booklet’s joint return example, in one running sentence: “On their jointly filed 2025 tax return, they report total taxable income of $38,000: Line 4 of $32,000 and Line 5 of $6,000, not taking into consideration their Line 6 loss of $7,000.” It is the booklet’s example, not a limit that applies to any filer.
Where the result goes next
Line 11 starts from line 9: “Adjusted PA Taxable Income. Subtract Line 10 from Line 9.” Lines 11 and 12 are covered on Pennsylvania Form PA-40 lines 11 and 12.
For how Pennsylvania treats common sources of retirement income, see whether Pennsylvania taxes pensions, whether Pennsylvania taxes dividends and interest and whether Pennsylvania taxes capital gains.
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.
Common mistakes
- Subtracting a loss from other income. The form says “DO NOT ADD any losses reported on Lines 4, 5, or 6.”
- Using a loss in one class to reduce another. The booklet says “You cannot use a loss that you report in one income class on your tax return to reduce income in any other class.”
- Carrying a loss to another year. The booklet says “You cannot carry forward or carry back gains or losses to other tax years.”
Related: retirement income not taxable on the PA-40, Pennsylvania retirement taxes, whether Pennsylvania taxes pensions, whether Pennsylvania taxes dividends and interest, and whether Pennsylvania taxes capital gains.
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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.