E-file Pennsylvania Taxes and Your PA Tax Refund Fast

Pennsylvania tax laws require full and part-year residents with gross taxable income of at least $33 to file PA taxes even if no taxes are owed. The following income sources are considered when evaluating taxable income: wages, business profits, net gain or loss from property disposition, rent income, dividends, interest, income from trusts and gambling proceeds.

The state has a flat personal income tax rate of 3.07% (unchanged for 2025). Some municipalities may also collect local income taxes. There are no standard deductions.

Full-time and part-year residents use PA-40 to file their Pennsylvania tax returns. Partial-year residents are taxed based on income earned during the time they were residents regardless of where the income was derived. Part-year residents are also subject to state taxes on income earned in Pennsylvania, even if they are not residents of the state for the entire year.

Nonresidents, who earn some form of compensation from in-state sources, excluding dividends from investments and profits from the sale of intangible property, are also subject to state taxes. Indicate your status as a partial-year resident or nonresident in the check box provided on Form PA-40.

The Department of Revenue now encourages e-filing. Individuals can file through the state's myPATH system or use E-file.com tax-preparation software. To learn more you can visit the website for the Commonwealth of Pennsylvania

Pennsylvania has signed reciprocal agreements that apply to employment compensation only with the following states: Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. Under this agreement, the other state will not tax income earned there, and taxpayers will pay taxes only to their state of residency. However, the agreements don’t cover miscellaneous and non-employee compensation.

If more time is needed to prepare the returns and meet the federal filing deadline, and you have already filed an extension for filing federal tax returns, filing Form REV-276 will not be required. The tax extension resets the deadline to six months after April 15, but the payment date for taxes due cannot be extended; penalties begin to accumulate the day after the original deadline, which is typically April 15. Tax Day may be moved when April 15 falls on a Saturday or Sunday.

You can track your refund through the myPATH website here. You'll need your Social Security Number and refund amount.

Amending a State Return Without Incurring Penalties

Under or over-reporting income, erroneous deductions or improper tax credits can be corrected by filing an amended return using Form PA-40 and attaching a Schedule PA-40X. If you realized that you underreported income or claimed incorrect credits, you must file an amended return (and pay any additional tax, penalty, and interest) within 30 days of your discovery. If you're claiming a refund, you have three years from the original return due date to file the amended return.

Making Estimated Tax Payments to the DOR

Taxpayers who expect to earn at least $11,000 in taxable income during 2025 should set up an estimated payment schedule. Failure to do so may result in an underpayment penalty. The Department recommends making regular payments based on a "Safe Harbor Amount," which is either 100% of the tax shown on the previous year’s PA-40 (as long as the return covered 12 months) or at least 90% of the tax due on income earned or received during each installment period.

For the initial payment, fill out Form PA-40ESR, make out a check payable to the PA Department of Revenue, and send it them at the:
Bureau of Imaging & Document Management
P.O. Box 280403
Harrisburg, PA 17128-0403

Interest and Penalties

A 5% penalty per month is levied on accounts with tax liabilities. Taxpayers are also responsible for interest on unpaid taxes even when state returns were filed on time but outstanding taxes were unpaid or underpaid.

Taxpayers unable to pay the full amount at filing are encouraged to file anyway and pay as much as they are able. Pennsylvania has personal income tax payment plans. If you want to set up a plan for less than 12 months and owe less than $50,000, you can mail your payments or pay online via email, fax, or phone. An extended plan is also available if you owe over $50,000.

Frequently Asked Questions

What types of income are taxed in Pennsylvania?
The state taxes eight types of income:

What are some common deductions or credits?
Deductions include contributions to medical savings accounts, health savings accounts, and Section 529 programs. The state offers the Child and Dependent Care Enhancement Tax Credit to help working families cover dependent care and childcare costs. There is also the “tax forgiveness” program that provides relief to lower-income families and individuals.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.