What if I need to amend a Personal Income Tax return to receive a refund of tax paid in error?

If after filing the PA-40 Individual Income Tax return a taxpayer discovers an incorrect Pennsylvania tax return has been submitted to the department, the taxpayer must correct the return by filing a separate PA-40 Individual Income Tax return and marking the "Amended Return" indicator on the return.

There are a few options for filing an amended return, so please review the information below and select the filing method that works best.

myPATH - is a free option available to electronically amend a current tax year return,
tax software - some tax preparation software supports the amended Pennsylvania return, so explore this option if the original return was filed electronically, or
paper - is an option that is always available for filing an amended return. The taxpayer will need to obtain a PA-40 Individual Income Tax Return, a copy of the instruction booklet and a copy of Schedule PA-40X (for the tax year being amended).

All forms, instruction and schedules are available via our web site. The schedule PA-40X has detailed instructions that will assist you with completing and submitting your paper amended return.

To file an amended return complete the following steps:

1. Fill in the "Amended Return" oval and write "AMENDED RETURN" at the top of the PA tax return.

2. Complete Schedule PA-40X. Enter the amended amounts from Schedule PA-40X per the PA-40X instructions.

3. Enter the amended amounts and enclose a statement explaining the reasons an amended return is being filed. Submit only the forms or schedules supporting the amended amounts.

4. Calculate Line 11, amended total PA-taxable income.

5. Calculate Line 12, amended PA tax liability.

6. Enter Line 24 amended total payments and credits.

7. Complete Line 27 to report any adjusted penalty and interest to be included on the return.

8. Do not complete Lines 28 and 29. The department's tax system is programmed to properly calculate your amended total payment or overpayment.

9. Complete Lines 30 through 36 to notify the department how to disperse your overpayment.
The department will take the original refund or payment into account when reviewing the amended PA-40, Personal Income Tax return.

Note. Do not send a copy of the original PA-40, Personal Income Tax return with the amended PA-40, Personal Income Tax return.

Be sure to sign the amended return and mail the amended return with all explanations and attachments to the appropriate address.

PA Department of Revenue
Payment Enclosed
1 Revenue Place
Harrisburg, PA 17129-0001

If you overpaid-

PA Department of Revenue
Refund/Credit Requested
3 Revenue Place
Harrisburg, PA 17129-0003

If you neither owe tax or overpaid-

PA Department of Revenue
No Payment/No Refund
2 Revenue Place
Harrisburg, PA 17129-0002

The department will take the original refund or payment into account when reviewing the amended return. The amended return must be signed.

To receive a credit or refund, the amended return must be filed within the statute of limitations, which is three years from the original due date or the extended due date.

Here is the link to the PA-40 Forms: PA-40 Personal Income Tax Forms