Extracted from PDF file 2023-pennsylvania-form-pa-40-e.pdf, last modified October 2011PA Schedule E - Rents and Royalty Income (Loss)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 2301410052 PA SCHEDULE E Rents and Royalty Income (Loss) PA-40 E (EX) 03-23 (FI) PA Department of Revenue START 2023 OFFICIAL USE ONLY Name of the taxpayer filing this schedule Social Security Number (shown first) or EIN ➜ Sales Tax License Number (if applicable). See the instructions. Are rental payments made by lessees through a third party broker? Yes No See the instructions. Report the income and expenses for the use of your personal property by others. Also, report the income you received for the extraction of oil, gas and other minerals from your property, and the use of your patents and copyrights. Note: If you are in the business of renting your property, extracting minerals from your property or producing products from your patents and copyrights – use PA Schedule C. SECTION I PROPERTY DESCRIPTION Enter the type and complete address of each rental real estate property, and/or each source of royalty income. If more than three properties, submit additional schedules as needed. Type Description of Property For Profit Property A YES NO B YES NO C YES NO Complete Address (street, city, state and ZIP code) Property type: 1. Single family residence 3. Vacation/short-term rental 5. Land 2. Multi-family residence 4. Commercial 6. Royalties SECTION II 7. Self-rental 8. Other, describe: INCOME & EXPENSES Property A Line a: Identify the property from Section I and indicate ownership (T/S/J) T S Property B J T S Property C J T S J Line b: Is the property rental location in PA? YES NO YES NO YES NO Line c: Is the property rented for any period less than 30 days? YES NO YES NO YES NO Income: 1. Rent received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Royalties received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Expenses: 3. Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Automobile and travel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cleaning and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Legal and professional fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Management fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Mortgage interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Other interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Taxes - not based on net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15. Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Depreciation expense - See the instructions . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Other expenses (itemize): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. . 18. Total Expenses - Add Lines 3 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Income 19. Income – Subtract Line 18 from Line 1 or 2. . . . . . . . . . . . . . . . . . . . . . . . . 19. or Loss: 20. Loss – Subtract Line 1 or 2 from Line 18. (fill in the oval, if a net loss) . . 20. 21. Net Income or Loss - Total Lines 19 and 20 for short-term rentals. See the instructions. . . . . . . . . .(fill in the oval, if a net loss) 21. 22. Net Income or Loss - Total Lines 19 and 20 for non short-term rentals. See the instructions. . . . . . .(fill in the oval, if a net loss) 23. Rent or royalty income (loss) from PA S corporation(s) and partnerships from your PA Schedule(s) RK-1 or NRK-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(fill in the oval, if a net loss) 24. Net Rent and Royalty Income (Loss). Add Lines 22 and 23. If submitting more than one schedule, total all Line 22 and 23 amounts and include on Line 6 of your PA-40. . . . . . . . . . . . . . . . . . . . . . . . . . .(fill in the oval, if a net loss) 22. 2301410052 Reset Entire Form TOP OF PAGE 23. 24. 2301410052 NEXT PAGE PRINT 2023 Instructions for PA-40 Schedule E Rents and Royalty Income (Loss) PA-40 E IN 03-23 GENERAL INFORMATION PURPOSE OF SCHEDULE Use PA-40 Schedule E to report the amount of net income (loss) from rents royalties, patents and copyrights for individual or fiduciary (estate or trust) taxpayers. Refer to the PA Personal Income Tax Guide – Net Income (Loss) from Rents, Royalties, Copyrights and Patents section for additional information. RECORDING DOLLAR AMOUNTS Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar. WHO MUST COMPLETE PA-40 Schedule E must be completed and included with an originally filed PA-40, Personal Income Tax Return, or PA41, Fiduciary Income Tax Return, if a taxpayer, spouse or fiduciary (estate or trust) has net income (loss) from: ● Rental property; ● Royalties from oil and gas wells, book sales and/or other sources; ● Patents; and/or ● Copyrights. PA-40 Schedule E must be completed even if the only transaction is to report a loss. CAUTION: Do not use federal Schedule E to report net income (loss) from rents, royalties, patents and copyrights. Unless otherwise noted, Pennsylvania rules generally do not follow the federal rules for determining the net income (loss) realized from rents, royalties, patents and copyrights. An amended PA Schedule E must be included with Schedule PA-40 X or Schedule PA-41 X if increases or decreases in income or expense amounts on PA Schedule E are discovered after an original or other amended return is filed with the department. Section III on Page 2 of Schedule PA-40 X or Schedule PA-41 X must be completed to explain any increase or decrease to the amount of net income (loss) from rents, royalties, patents and copyrights reported on an amended PA-40, Personal Income Tax Return, or amended PA-41, Fiduciary Income Tax Return. IMPORTANT: For taxpayers in the real estate sales business, do not use PA Schedule E. Report any net income (loss) from rentals of real estate held for sale to customers in the ordinary course of real estate sales, and/or from the business of renting other personal property on PA Schedule C. www.revenue.pa.gov PREVIOUS PAGE FORM INSTRUCTIONS IDENTIFICATION INFORMATION NAME Enter the name of the taxpayer. If a jointly filed return, enter the name of the primary taxpayer (name shown first on the PA-40, Personal Income Tax Return). Enter the primary taxpayer’s name even if reporting the income for the spouse. Enter the name of the estate or trust if including with a PA41, Fiduciary Income Tax Return. SOCIAL SECURITY NUMBER or EIN Enter the Social Security number (SSN) of the taxpayer. Enter the primary taxpayer’s SSN also when reporting net income (loss) from rents, royalties patents and copyrights for the spouse. Enter the federal employer identification number (EIN) when reporting net income (loss) from rents, royalties, patents and copyrights for an estate or trust. SALES TAX LICENSE NUMBER Property owners who rent their property for rental periods of less than 30 days are required to obtain a sales tax license number in order to collect and remit the hotel occupancy tax. If the taxpayer collects and remits hotel occupancy tax on short-term rentals of less than 30 days, enter the Pennsylvania Sales Tax License Number used to collect and remit the tax. If a home-sharing website or third party broker, such as a local real estate management company, collects and remits the hotel occupancy tax, complete the “Yes” oval as the answer to the Third Party Broker question and include the third party broker’s sales tax license number. THIRD PARTY BROKERS If payment of the rent or lease payment is not made directly to the owner of a property but is made by the lessee to a home sharing website or third party broker, such as a local real estate management company, complete the “Yes” oval. GENERAL INSTRUCTIONS When entering rental and royalty expenses, a deduction may be taken for all ordinary and necessary expenses for each property. Do not deduct amounts paid for capital investments or capital improvements other than through depreciation and do not deduct the value of personal labor. IMPORTANT: If renting part of a personal residence or other property, deduct only those expenses (or percentages of expenses) that apply to the rented part. OIL AND GAS ROYALTY INCOME AND EXPENSES Royalty income is derived from subsurface mineral or oil and gas rights. As a result, the expenses that relate to surface PA-40 E NEXT PAGE 1 rights, such as real estate taxes and insurance are not allowable against royalty income. Mortgage interest is only allowable if the interest relates directly to the financing of the separately enumerated mineral or oil and gas rights. Expenses that relate directly to the production of royalty income, such as production costs payments and costs related to the negotiation or verification of the lease, are allowable. Direct reductions to payments from the lessor, such as production costs, transmission costs or gathering fees, are allowable and should be itemized under Line 17, Other Expenses. Expenses incurred by a landowner to restore a property damaged by staging areas, rights of way or structures are allowable expenses. However, expenses incurred by a landowner to improve the property or increase its value are not allowable. CAUTION: Depletion, specifically percentage depletion, is not an allowable expense for PA personal income tax purposes. Although cost depletion may be allowable, it requires that the landowner has clearly identifiable costs incurred with the acquisition of the mineral or oil and gas rights. These specific costs are not included within the general acquisition costs of the surface and must be separately enumerated in a purchase agreement in order to clearly identify the depletable amount of oil and gas rights from the property. Report the amount of royalty income from oil and gas leases separately from any rental income for the same property. When reporting royalty income, use the gross amount reported on federal Form 1099-MISC. If expenses were deducted by the lessee prior to making payments, the expenses may be recorded and deducted on PA-40 Schedule E. No real estate taxes may be deducted against the income from an oil or gas lease and other allowable expenses are very limited. Please search for answer ID “2853” in the Find Answers section of the Online Customer Service Center at revenue.pa.gov. LINE INSTRUCTIONS SECTION I PROPERTY DESCRIPTION Enter the property type code from the list of codes provided on Schedule E. Enter one code only. Additional information regarding the codes for each type of property is as follows: ● Code 1, single-family residence. Enter when the rental period on a single-family residence is 30 days or more. ● Code 2, multi-family residence. Enter when the rental period on a property containing multiple living units is 30 days or more. ● Code 3, vacation/short-term rental. Enter when the rental period on a single or multi-family residence or commercial property is less than 30 days. If the property is located in Pennsylvania, you must also collect and remit hotel occupancy tax on the fair market value of the rental. See Line c instructions for additional information. ● Code 4, commercial. Enter when the rental period on real estate rented to businesses or organizations is for 30 days or more. 2 PA-40 E PREVIOUS PAGE ● Code 5, land. Enter when the property being rented is land. ● Code 6, royalties. Enter when reporting income resulting from royalty payments, bonus payments, and damage rents from oil and gas and other mineral extractions or from other royalty payments received from other types of property. ● Code 7, self-rental. Enter when renting property other than real estate rented to a trade or business in which there is material participation by the owner. ● Code 8, other. Enter when the property is not one of the other types listed above. Enter a brief description of the property in the space provided on the form or include a statement with the return describing the property. Enter a brief description that provides additional detail to the type of property rented. Include the property or building name, property or building number or any other description that distinguishes the property from similar property. Enter the complete address of the property for each property rented. For rental real estate, the street address, city or town, state and ZIP code are required to be entered. For oil and gas royalties, enter the name of the oil and gas producer paying the royalties separately for each 1099-MISC received. For all other patent, copyright, or similar property or any other tangible personal rental property, enter the type of source of the income. If you have more than three properties, submit additional schedules as needed. Indicate whether the property is for-profit property or not. PA law generally follows the IRC Section 280A for rental or leased property, such as a vacation home, and there is no intent to realize a profit. In such case, rental expenses may only be deducted up to the amount of rental income, and a loss may not be used to reduce other rental income. If property is rented or leased to realize a profit and also not operated as a business activity, losses may be offset against other rental or royalty income. IMPORTANT: If the property is located in another state or country, the complete address of the property must be included in the address field. SECTION II INCOME AND EXPENSES Enter amounts under the corresponding initial of the property from Section I. LINE a Indicate the ownership of the property: ● Complete the T (taxpayer) oval to indicate the property was owned by and the net income (loss) reported is from the taxpayer whose name appears on the name line; ● Complete the S (spouse) oval to indicate the property was owned by and the net income (loss) reported is from the spouse listed on a PA-40, Personal Income Tax Return, filed using the Married, Filing Jointly filing status; or ● Complete the J (joint) oval to indicate the property was owned by and the net income (loss) reported is from both the taxpayer and spouse. www.revenue.pa.gov NEXT PAGE IMPORTANT: One spouse may not use a loss to reduce the income of the other. Each spouse must determine his/her net income (loss) from rents, royalties, patents and copyrights separately. LINE b A response to the question regarding whether each property on which income and/or expenses is being reported is located within Pennsylvania must be provided. Fill in the “Yes” oval if the property is located within Pennsylvania. Otherwise, fill in the “no” oval. LINE c Rental properties with property type 3 typically have rental periods less than 30 days and require additional considerations regarding the class of income in which they should be reported. If the rental of the property includes additional services being provided to the renters such as those provided with a bed and breakfast, the rental contract is procured through an online short-term rental site or the vacation property rental period by a renter is less than 30 days, complete the “yes” oval and report the net income or loss for such properties on Line 21 and include the amount on Line 4 of the PA-40. Rental properties with property types 1, 2, 4, 5, 7 and 8, or a vacation property with a rental period by the same renter for 30 days or more, are classified as rents. Complete the “No” oval and report the net income or loss for such properties on Line 22. LINE 1 Enter the gross rent from the rental of real estate or other tangible personal property (including personal property leased with real estate) held for investment or speculation. Include income received for renting a room or other space. If services or property were received as a substitution for rent paid in cash or cash equivalents, report the fair market value of such services or property as rental income. LINE 2 Enter the gross royalties from oil, gas, mineral properties, and other property. Oil and gas royalty payments received from mineral rights located under a farm are not considered farm income and should be reported on PA Schedule E. CAUTION: Property damages resulting from the construction of temporary structures such as staging areas are taxable as rental income on Schedule E. Most contracts require the lessor to mitigate damage and restore the property to its original condition, thus no “damage” actually occurs. Payments received for the granting of a permanent right of way or an express easement of 15 years or more should be reported on Schedule D as a gain of the sale or disposition of property. Otherwise, payments received for temporary access to another property for a temporary easement or right of way are included as rental income. Report the amount of royalty income from oil and gas leases separately from any rental income for the same property. When reporting royalty income, use the gross amount of income reported on federal Form 1099-MISC. www.revenue.pa.gov PREVIOUS PAGE LINE 3 Enter the amount of any advertising expense incurred to notify potential renters of the property’s availability for rental. LINE 4 Enter the ordinary and necessary auto and travel expenses related to rental activities, including 100 percent of meal expenses incurred while traveling away from home. Generally, either the actual vehicle expenses or the standard federal mileage rate may be used as a deduction. LINE 5 Enter the amount of any cleaning and maintenance expenses for the property. LINE 6 Enter the amount of any commissions paid to obtain rentals for the property. LINE 7 Enter the amount of insurance expense paid for the property. LINE 8 Enter any legal and professional fees paid for the property. LINE 9 Enter the amount of any management fees paid for the property. LINE 10 Enter the amount of mortgage interest paid for the current year to banks or other financial institutions. LINE 11 Enter the interest paid on the purchase of other property. Generally, to determine the interest expense allocable to the rental activities, records to show how the proceeds of each debt were used must be present. Pennsylvania does not follow federal rules regarding prepaid interest. LINE 12 Enter the cost of repairs made to keep a property in good working condition. Repairs (fixing a broken lock or painting a room) generally do not add significant value to the property or extend its life. Improvements that increase the value of the property or extend its life (such as replacing a roof or renovating a kitchen) must be capitalized. Such costs cannot be expensed in full in the year paid or incurred. LINE 13 Enter the cost of supplies purchased for a property. PA-40 E NEXT PAGE 3 LINE 14 Enter the amount of taxes paid that are directly related to the rental activity. Deduct the proportionate share of real estate taxes. Taxes based on income may not be deducted. Deductions for gross receipts and business privilege taxes are permitted. LINE 15 Enter the cost of all utilities paid for the rental property. Ordinary and necessary telephone calls related to rental activities or royalty income may be included. However, the base rate (including taxes and other charges) for telephone service for the first telephone line into a residence is a personal expense and is not deductible. CAUTION: Certain utilities, which are not subject to sales and use tax when purchased exclusively for residential use, become subject to sales and use tax when used for a commercial purpose. Commercial purpose includes rental property owned by an individual and held out for rent by another individual or business. Exceptions include properties with separate metering for rental units and common areas where the common area utilities are included as used for commercial purposes and the rental unit property is residential rental property where the utilities are paid for by the tenants. If the utilities expense includes electricity, natural gas, fuel oil, and/or kerosene and the property is not listed as commercial property with the utility company or as a commercial entity with the fuel oil or kerosene supplier, use tax is also due on the related expense amounts for these utility expenses. The use tax on these utilities should be paid via the online Use Tax Return, or if you are required to file a sales tax return, as part of that return. Please visit the myPATH website at mypath.pa.gov to file the Use Tax Return or to register for a use tax account if you have regular recurring use tax liability on utilities. LINE 16 Any depreciation method permissible under generally accepted accounting principles and practices, including federal accelerated depreciation methods, may be used to calculate depreciation expenses as long as the method is consistently applied. Pennsylvania personal income tax law does not conform to federal law allowing bonus depreciation expense elections. Effective January 1, 2023 Pennsylvania personal income tax law conforms to the federal IRC §179 limitations in regards to the IRC §179 deduction and total purchase limit of eligible IRC §179 property. Note, if you have income/loss from more than one business, profession or farm you may not deduct more than the IRC §179 deduction and the IRC §179 deduction is phased out when aggregate eligible purchases exceeds federal limits. IMPORTANT: The Pennsylvania Tax Reform Code of 1971 (as amended) further requires that taxpayers use straight-line depreciation if an asset’s basis for determining depreciation is different from its basis for federal income tax purposes. Therefore, assets on which federal bonus depreciation have been taken, or on which federal like kind exchange rules have been applied, must use straight-line 4 PA-40 E PREVIOUS PAGE depreciation for Pennsylvania personal income tax purposes. NOTE: For each asset, straight-line depreciation must be calculated, unless not using an optional accelerated depreciation method. Straight-line depreciation for the assets must be calculated in order to determine the adjusted basis of the asset in the event of a sale of the property and net rental losses from the property were not able to offset other net rental income. LINE 17 Enter the amount of other expenses incurred for the property. Include on this line any production costs, transmission costs, or gathering fees taken as a direct deduction by the lessor from royalty payments. Please itemize all expenses included on this line. LINE 18 Add the amounts on Lines 3 through 17 and enter the result for each property. LINE 19 If Line 18 is smaller than Line 1 or Line 2, subtract Line 18 from Line 1 or 2 and enter the result for each property. LINE 20 If Line 18 is greater than Line 1 or Line 2, subtract Line 1 or 2 from Line 18 and enter the result for each property and fill in the oval. NOTE: PA law does not permit losses from property rented where there is no intent to realize a profit. LINE 21 For all properties answering “Yes” to Section II, Line c, add the amounts for Lines 19 and 20. If a net loss, fill in the oval. Include the amount on Line 21 - along with any other net income or loss amounts from: Line 1 of all Schedule(s) RK-1 or NRK-1 for PA S corporation(s); Line 1 and Line 12 of all Schedule(s) RK-1/Line 1 and Line 10 of all Schedule(s) or NRK-1 for partnerships; Line 39 of PA Schedule(s) C; and/or Line 39 of PA Schedule(s) F - on Line 4 of the PA-40, Personal Income Tax Return, or on Line 3 of the PA-41, Fiduciary Income Tax Return. CAUTION: If any property has rental periods of less than 30 days and the same property has rental periods of 30 days or more, enter the property as two separate properties on Schedule E and provide the income and expenses for each rental period length. IMPORTANT: For Line 21, amounts reported on Line 4 of the PA-40, Personal Income Tax Return, filed using the Married, Filing Joint filing status must be calculated separately. If a taxpayer and spouse are reporting income and losses, a taxpayer’s income may not be offset by a spouse’s loss and vice versa. All joint income and losses must be split equally when calculating net income (loss) for the taxpayer and spouse. If both the taxpayer and spouse have net income or net loss from all income sources www.revenue.pa.gov NEXT PAGE (including PA S corporations and partnerships) the amounts may be added together for the taxpayer and spouse and the result entered on Line 4 of PA-40, Personal Income Tax Return. If the taxpayer has net income and the spouse has a net loss (or vice versa), the net income amount separatelycalculated for the taxpayer or spouse must be entered on Line 4 of the PA-40, Personal Income Tax Return. NOTE: Pennsylvania does not follow federal At-Risk Rules or Passive Activity Loss Rules. LINE 22 For all properties answering “No” to Section II, Line c, add the amounts for Line 19 and 20. If a net loss, fill in the oval. NOTE: Pennsylvania does not follow federal At-Risk Rules or Passive Activity Loss Rules. LINE 23 Enter the rent and royalty income (loss) amounts from PA S corporations and Partnerships reported to the taxpayer and/or spouse on PA Schedule(s) RK-1 or NRK-1. If PA Schedules RK-1 or NRK-1 are not provided, enter the amount from the federal Schedule K-1. Include a statement providing the entity name and federal employer identification number along with the income (loss) by entity if rent or www.revenue.pa.gov PREVIOUS PAGE royalty income (loss) from any pass-through entity is reported on this line. LINE 24 Add Lines 22 and 23. Include the total on Line 6 of the PA40, Personal Income Tax Return, or on Line 5 of the PA41, Fiduciary Income Tax Return. IMPORTANT: For Lines 23 and 24, net income (loss) for rents, royalties, patents and copyrights for a taxpayer and spouse on a PA-40, Personal Income Tax Return, filed using the Married, Filing Joint filing status must be calculated separately. If a taxpayer and spouse are reporting income and losses, a taxpayer’s income may not be offset by a spouse’s loss and vice versa. All joint income and losses must be split equally when calculating net income (loss) for the taxpayer and spouse. If both the taxpayer and spouse have net income or net loss from all their properties (including PA S corporations and partnerships) the amounts may be added together for the taxpayer and spouse and the result entered on Line 24 of Schedule E, and Line 6 of the PA-40, Personal Income Tax Return. If the taxpayer has net income and the spouse has a net loss (or vice versa), the net income amount separately calculated for the taxpayer or spouse must be entered on Line 6 of the PA-40, Personal Income Tax Return. PA-40 E 5 RETURN TO FORM
2023 PA Schedule E - Rents and Royalty Income (Loss) (Form and Instructions) (PA-40 E)
Report the income and expenses for the use of your personal property by others. Also, report the income you received for the extraction of oil, gas and other minerals from your property, and the use of your patents and copyrights. Note: If you are in the business of renting your property, extracting minerals from your property or producing products from your patents and copyrights – use PA Schedule C.
We last updated the PA Schedule E - Rents and Royalty Income (Loss) in January 2024, so this is the latest version of Form PA-40 E , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-40 E directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-40 E.
| Form Code | Form Name |
|---|---|
| Form PA-40 | Pennsylvania Income Tax Return Tax Return |
| Form PA-40 SP | PA Schedule SP - Special Tax Forgiveness Tax Credit |
| Form PA-40 A | PA Schedule A - Interest Income |
| Form PA-40 PA-V | PA-40 Payment Voucher Voucher |
| PA-40 ES (Individual) | Declaration of Estimated Personal Income Tax |
| PA-40 | Income Tax Return Tax Return |
| Form PA-40 UE | PA Schedule UE - Allowable Employee Business Expenses |
| Form PA-40 B | PA Schedule B - Dividend Income |
| Form PA-40 ES (P/S/F) | PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax Estimated |
| Form PA-40 C | PA Schedule C - Profit or Loss From Business or Profession |
View all 175 Pennsylvania Income Tax Forms
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-40 E from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
We have a total of thirteen past-year versions of Form PA-40 E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 PA Schedule E - Rents and Royalty Income (Loss) (Form and Instructions) (PA-40 E)
2022 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2021 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2020 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2019 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2018 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2017 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2016 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2015 PA Schedule E - Rents and Royalty Income (Loss) (PA-40 E)
2014 PA Schedule E - Rents and Royalty Income (PA-40 E)
2013 PA Schedule E - Rents and Royalty Income (PA-40 E)
2012 PA Schedule E - Rents and Royalty Income-Loss (PA-40 E)
2011 PA Schedule E - Rents and Royalty Income-Loss (PA-40 E)
While we do our best to keep our list of Pennsylvania Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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