Updated October 24, 2026. Quick answer: Line 22 of the Pennsylvania PA-40 is the Resident Credit, the credit for personal income tax you paid to another state. It is backed by PA Schedule G-L and a copy of each return filed in the other state. The credit goes into the line 24 total.
What this line does
On the form, line 22 reads “Resident Credit. Submit your PA Schedule(s) G-L and/or RK-1.”. It is printed on the second page of the form. The booklet’s heading is “LINE 22. RESIDENT CREDIT”, and its instruction is “Enter your total allowable PA credit for personal income tax that you paid to another state(s).”
This page is one stop on Pennsylvania Form PA-40 line by line. If you moved to or from Pennsylvania, see leaving Pennsylvania and retirement taxes.
Who it applies to
The booklet’s wording is about tax paid to another state: “If you are claiming a resident credit for taxes paid to other states”. It also names a case where there is no credit: “PA law does not permit a Resident Credit if you are a shareholder in a subchapter S corporation if that corporation elected not to be taxed as a PA S corporation.”
Pension income from outside the state is covered on whether Pennsylvania taxes out-of-state pensions.
What the instructions say
| Line | What the form says |
|---|---|
| Form label | “Resident Credit. Submit your PA Schedule(s) G-L and/or RK-1.” |
| What to enter | “Enter your total allowable PA credit for personal income tax that you paid to another state(s).” |
| Schedule G-L | “Submit a PA Schedule G-L and a photocopy of each tax return that you filed in another state.” |
| Where to get G-L | “PA Schedule G-L and the instructions for this schedule are not included with this booklet and may be obtained by using one of the Forms Ordering Services on Page 2.” |
| Shareholders and partners | “If you are a shareholder or partner, submit the following: a completed PA Schedule G-L for each state in which a credit is claimed” |
| Schedule RK-1 | “a copy of your PA Schedule(s) RK-1” |
| Other states’ returns | “a copy of the other states’ tax returns.” |
| S corporation, no credit | “PA law does not permit a Resident Credit if you are a shareholder in a subchapter S corporation if that corporation elected not to be taxed as a PA S corporation.” |
| Checklist entry | “PA Schedule(s) G-L. If you are claiming a resident credit for taxes paid to other states, include each schedule followed by any required supporting documents for the schedule.” |
| Line 24 | “TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23.” |
Where the result goes next
The form’s line 24 reads “TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23.”, so the Resident Credit is part of that total. The tax it works against is figured on lines 11 and 12 of the PA-40. For the federal return as a whole, see Form 1040 line by line.
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
- Claiming the credit without the schedule. The booklet says “Submit a PA Schedule G-L and a photocopy of each tax return that you filed in another state.”
- Forgetting that the schedule is not in the booklet. The booklet says “PA Schedule G-L and the instructions for this schedule are not included with this booklet”
- Claiming it as an S corporation shareholder when the corporation chose otherwise. The booklet says “PA law does not permit a Resident Credit if you are a shareholder in a subchapter S corporation”
Related: leaving Pennsylvania and retirement taxes, whether Pennsylvania taxes out-of-state pensions, and Form 1040 line by line.
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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.