Updated October 24, 2026. Quick answer: Lines 13 to 17 of the Pennsylvania PA-40 collect the tax you have already paid in: Pennsylvania tax withheld, a credit carried from the 2024 return, estimated payments, an extension payment, and nonresident withholding. Line 18 adds lines 14 through 17, and the total feeds line 24.
What this line does
Line 13 on the form reads “Total PA Tax Withheld. See the instructions.”, line 14 reads “Credit from your 2024 PA Income Tax return.”, line 15 reads “2025 Estimated Installment Payments.”, line 16 reads “2025 Extension Payment.” and line 17 reads “Nonresident Tax Withheld from your PA Schedule(s) NRK-1.” They are printed on the second page of the form. The booklet gathers them under the heading “PAYMENTS AND CREDITS”.
This page is one stop on Pennsylvania Form PA-40 line by line. For the federal side of withholding, see Form 1040 line 25.
Who it applies to
Line 17 is marked on the form itself: “(Nonresidents only)”. For the other lines the booklet prints these conditions: “If filing separately with a joint estimated account, the department may delay one return until the other processes.” Withholding from retirement accounts is covered on the Pennsylvania IRA and 401(k) withholding page.
What the instructions say
| Line | What the form says |
|---|---|
| Line 13, the form | “Total PA Tax Withheld. See the instructions.” |
| Line 13, what to enter | “Enter your total PA tax withheld from Box 17 of your federal Form(s) W-2.” |
| Line 13, other forms | “Include the PA tax withheld from PA Schedule T or from Box 15 of your federal Form(s) W-2G.” |
| Line 13, Forms 1099 | “Also include any PA tax withheld from Box 14 of your federal Form(s) 1099-R, Box 15 of your federal Form(s) 1099-MISC, and/or Box 5 of your federal Form(s) 1099-NEC.” |
| Line 13, higher rate | “you must submit your Form W-2, or a legible photocopy, and a written explanation why your employer withheld at a higher rate.” |
| Line 13, nonresident | “Do not include nonresident tax withheld from limited liability companies, partnerships, S corporations and/or estates and trusts.” |
| Lines 14 to 16, check first | “verify your 2025 PA estimated payments and carryover credit before completing Lines 14, 15, and 16.” |
| Line 14, the form | “Credit from your 2024 PA Income Tax return.” |
| Line 14, what to enter | “Enter your credit from your 2024 PA tax return.” |
| Line 14, do not claim | “Do not claim the credit if you originally requested the credit be carried over to your 2025 PA estimated account and you subsequently requested a refund, or if you received a refund of your carryover credit from the department. Also, if your account was adjusted by the department or the department assessed you for a previous year’s underpayment, do not claim the credit” |
| Line 15, the form | “2025 Estimated Installment Payments.” followed by “Fill in oval if including Form REV-459B.” |
| Line 15, what to enter | “Enter your total 2025 estimated payments.” |
| Line 15, spouse | “Include your spouse’s 2025 estimated payments if filing jointly.” |
| Line 15, the oval | “If you are including Form REV-459B, Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account, fill in the oval on Line 15 of the PA-40.” |
| Line 16, the form | “2025 Extension Payment.” |
| Line 16, what to enter | “Enter the payment you made with your 2025 extension request.” |
| Line 17, the form | “Nonresident Tax Withheld from your PA Schedule(s) NRK-1. (Nonresidents only)” |
| Line 17, what to enter | “Enter the PA tax withheld by your partnership, PA S corporation, estate, or trust as reported on Line 6 of your PA Schedule(s) NRK-1” |
| Line 17, grantor trust | “Also enter the PA tax withheld from a NRK-1 issued to a grantor trust that is not reporting income on a PA-41.” |
| Line 18, the form | “Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17.” |
| Line 18, the booklet | “Add only Lines 14, 15, 16, and 17.” |
The figures the form prints
One figure sits in a single running sentence of the Line 13 instructions: “IMPORTANT: If your PA tax withheld is more than 3.07 percent”. The sentence goes on to say what to submit with the return, as in the table above.
Where the result goes next
Line 18 adds the lines that precede it: “Total Estimated Payments and Credits. Add Lines 14, 15, 16, and 17.”. The form’s line 24 then reads “TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23.”. The tax those payments are set against is figured on lines 11 and 12 of the PA-40. For estimated payments on the federal side, see Form 1040 line 26 and Form 1040-ES.
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
- Counting withholding from partnerships and similar entities on Line 13. The booklet says “Do not include nonresident tax withheld from limited liability companies, partnerships, S corporations and/or estates and trusts.”
- Skipping the higher-rate paperwork. The booklet says “you must submit your Form W-2, or a legible photocopy, and a written explanation why your employer withheld at a higher rate.”
- Entering the wrong total on line 18. The booklet says “Add only Lines 14, 15, 16, and 17.”
Related: Form 1040 line 25, the Pennsylvania IRA and 401(k) withholding page, Form 1040 line 26, and Form 1040-ES.
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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.