Updated October 24, 2026. Quick answer: Line 10 of the Pennsylvania PA-40 is where you enter a deduction from your taxable income, along with a code for the type of deduction. Among the deductions it covers are contributions to a Medical Savings Account, a Health Savings Account, a 529 tuition plan or a Pennsylvania ABLE account, and each is detailed on PA Schedule O. The result is subtracted from Line 9 on Line 11.
What this line does
On the form, line 10 reads “Other Deductions. Enter the appropriate code for the type of deduction.” It is printed on the first page of the form. The booklet’s own heading for it is “LINE 10. OTHER DEDUCTIONS”. Elsewhere the booklet points readers there with “see the instructions for Line 10, Other Deductions, on Page 20”.
The booklet explains the code this way: “you must enter a code for the type of deduction you are claiming in the block provided next to the line description.”
This page is one stop on Pennsylvania Form PA-40 line by line. The line just above it is covered on line 9 of the PA-40.
Who it applies to
The booklet ties the line to contributions you made: “If you are claiming a deduction for any of these contributions you made”. For the Medical Savings Account and Health Savings Account deductions it adds: “If you can take these deductions on your federal return and you wish to claim them for PA purposes”. The booklet also says “You may not claim these deductions if you cannot claim them for federal income tax purposes.”
For how Pennsylvania treats these accounts in more detail, see whether Pennsylvania taxes HSA contributions and the Pennsylvania 529 plan deduction.
What the instructions say
The form’s label and each paragraph of the booklet’s Line 10 instructions are listed below. The code rows are the code descriptions the booklet prints.
| Line | What the form says |
|---|---|
| Form label | “Other Deductions. Enter the appropriate code for the type of deduction.” |
| Code entry | “you must enter a code for the type of deduction you are claiming in the block provided next to the line description.” |
| Code M | “Medical Savings Account contribution deduction” |
| Code H | “Health Savings Account contribution deduction” |
| Code T | “Tuition Account Program contribution deduction” |
| Code A | “Pennsylvania ABLE Savings Account Program contributions” |
| Code C | “Combined deduction from two or more contribution deductions.” |
| Schedule O | “You must also complete PA Schedule O and include the information required for each contribution as discussed in the specific instructions.” |
| Floor at zero | “The total deductions you claim cannot reduce your taxable income below zero.” |
| Medical and Health Savings Accounts | “Pennsylvania follows federal rules for these deductions.” |
| Federal forms to include | “you must complete PA Schedule O and include a copy of federal Form 1040 Schedule 1 and Pages 1 and 2 of your federal Form 1040 with your PA income tax return.” |
| Federal eligibility | “You may not claim these deductions if you cannot claim them for federal income tax purposes.” |
| Federal limits | “The amount you report as deductions cannot exceed the federal limits.” |
| Section 529 rollovers | “You may not claim a deduction for a rollover of an account from one IRC Section 529 plan into another IRC Section 529 plan.” |
| Section 529 beneficiaries | “You also may not claim a deduction for the changing of beneficiaries within an account for an IRC Section 529 plan.” |
| ABLE rollovers | “You may not claim a deduction for a rollover of an account from one IRC Section 529A plan into another IRC Section 529A plan.” |
| Cap at Line 9 | “The amount you report on Line 10 cannot exceed the Total PA Taxable Income reported on Line 9.” |
| Joint returns | “The amount reported on Line 10 on a joint tax return also cannot exceed the Total PA Taxable Income included in Line 9 for a taxpayer or spouse that would be calculated had the taxpayer or spouse filed separately.” |
| Not on this line | “Do not report any medical insurance premiums or itemized medical expenses from federal Schedule A on this line.” |
The figures the form prints
Two of the contribution deductions come with a dollar figure that sits inside one running sentence. These are the booklet’s own sentences.
| Item | What the form says |
|---|---|
| Section 529 maximum | “Pennsylvania allows a maximum deduction of $19,000 per beneficiary, per taxpayer for IRC Section 529 Qualified Tuition Program contributions for 2025.” |
| Spouses | “A taxpayer and spouse each may deduct $19,000 per beneficiary.” |
| ABLE contributions | “The current annual federal gift tax exclusion amount is $19,000.” |
Both the Section 529 and the ABLE paragraphs end by pointing to Schedule O: “For additional information on deductions and limitations, see the instructions on the PA Schedule O.”
Where the result goes next
Line 11 of the form reads “Adjusted PA Taxable Income. Subtract Line 10 from Line 9.” The step is covered on lines 11 and 12 of the PA-40. Federal Schedule 1 is covered on the Schedule 1 page, and retirement income rules are on the Pennsylvania retirement income page.
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
- Leaving off the code. The booklet says “you must enter a code for the type of deduction you are claiming in the block provided next to the line description.”
- Entering more than Line 9 allows. The booklet says “The amount you report on Line 10 cannot exceed the Total PA Taxable Income reported on Line 9.”
- Putting medical costs from the federal return on this line. The booklet says “Do not report any medical insurance premiums or itemized medical expenses from federal Schedule A on this line.”
Related: whether Pennsylvania taxes HSA contributions, the Pennsylvania 529 plan deduction, the Schedule 1 page, and the Pennsylvania retirement income page.
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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.