Filing a Pennsylvania tax return for 2019 can feel overwhelming, mainly since the state’s rules differ from federal tax requirements. The Pennsylvania Department of Revenue oversees its tax forms, payments, and services system, and every taxpayer must follow these rules carefully. Filing correctly keeps you in good standing, whether you are an individual, a family with children, or a small business owner in Pittsburgh or anywhere in the Keystone State.
Although the official 2019 filing deadline has passed, it is still important to submit your return if you have not already done so. Waiting only increases penalties, interest, and delays in refund processing. Filing as soon as possible gives you the best chance to reduce extra costs and ensures you remain eligible for exemptions, credits, and refunds. You can file online for free through myPATH or send your return by mail, but getting it done promptly will help protect your account status.
This guide walks you through the entire process of filing a 2019 PA tax return. We cover everything from gathering the proper forms to reporting income accurately, applying for available deductions and credits, and understanding the rules for small businesses and self-employed individuals. You will also learn how to track your refund, set up payments if you owe, and when to contact the PA Department of Revenue for help. By following these steps, you can confidently complete your return and avoid unnecessary complications.
Pennsylvania operates a flat-rate income tax system that applies to all residents, part-year residents, and nonresidents who earned income within the state during 2019. The Department of Revenue administers this system and requires specific forms and procedures that taxpayers must follow to remain compliant.
Every individual who received one dollar or more in Pennsylvania during 2019 must file a Pennsylvania income tax return using Form PA-40. This requirement applies regardless of age or filing status and includes all sources of taxable income earned within the state.
The original filing deadline for 2019 personal income tax returns was April 15, 2020. Due to COVID-19, the Pennsylvania Department extended this deadline to July 15, 2020, providing taxpayers additional time to complete their filings. Late filing penalties and interest apply for returns filed after the extended deadline, but taxpayers have three years from the original due date to claim refunds.
Pennsylvania uses a flat tax rate of 3.07 percent for all taxable income reported on your personal income tax return. This rate applies uniformly regardless of income level or filing status, making calculations straightforward for most taxpayers. You multiply the total Pennsylvania taxable income by 0.0307 to determine tax liability.
The 2019 tax year brought several important updates that affected how taxpayers filed their Pennsylvania income tax returns. Through Act 100 of 2018, the Neighborhood Assistance Tax Credit cap increased from $18 million to $36 million. The Department of Revenue also implemented improved electronic filing options and processing capabilities through enhanced online systems.
Selecting the correct forms is essential for properly filing your Pennsylvania income tax return with the Department of Revenue. The specific forms you need depend on your income sources, filing status, and whether you operate a business within the state. All forms can be found on the Pennsylvania DOR’s forms page.
Form PA-40 serves as the primary personal income tax return for all individual taxpayers in Pennsylvania during 2019. This form must be completed by every person required to file, regardless of income level or complexity of their tax situation. You can download forms directly from the Pennsylvania Department of Revenue website to ensure you have current versions.
Many taxpayers need additional schedules to properly report all income sources on their personal income tax return. These schedules provide detailed reporting for specific types of income and ensure accurate calculation of your total tax liability.
Depending on their business structure, business owners must file additional forms with the Department of Revenue. Sole proprietors use Schedule C with their personal PA-40 to report business income and deductible expenses. Partnerships and S Corporations file Form PA-20S/PA-65 as information returns, while C Corporations submit Form RCT-101 to report corporate net income tax obligations.
Completing your Pennsylvania tax return requires careful attention to detail and proper documentation. A systematic approach ensures accuracy and helps avoid common errors that could delay processing or trigger penalties from the Department of Revenue.
Collect all necessary tax documents before beginning your personal income tax return preparation. Having complete documentation prevents delays and ensures you report all required income and claim all eligible deductions.
Start your PA-40 form by entering your details accurately. Complete the identification section with your name, address, Social Security number, and filing status; these details must match official records. Enter information for your spouse if filing jointly, and list all dependents you plan to claim on your return.
The PA-40 form guides you through reporting all income sources systematically. Report all Pennsylvania taxable income sources, including wages, business income, investment earnings, and other taxable receipts. Enter amounts from your W-2 forms, 1099 forms, and other income sources. Attach the appropriate schedules for specific income types, such as business, rental, or capital gains.
Determine your Pennsylvania tax obligation using the flat rate system. Add all income sources to calculate your total Pennsylvania taxable income. Multiply your total taxable income by the flat rate of 3.07% to determine your gross tax liability. This calculation determines how much tax you owe before considering any credits or payments.
Reduce your tax liability by claiming eligible credits and accounting for payments made during the year. Complete Schedule SP if you qualify for the Tax Forgiveness Credit based on your income level and family size. Subtract any Pennsylvania tax withheld from your paychecks as shown on W-2 forms. Include any estimated tax payments made during 2019 and any extension payments, if applicable.
Carefully review your completed return for accuracy before submitting. Double-check all calculations, especially tax liability and refund amounts. Ensure the taxpayer and spouse sign and date the return when filing jointly. Verify that all Social Security numbers match official records exactly, and attach all required schedules and supporting documentation to your return.
Business owners filing as sole proprietors must complete Schedule C to report their business income and expenses on their personal income tax return. Pennsylvania has specific rules for business deductions that may differ from federal tax treatment. Provide complete business information, including your business activities' name, address, and description. List allowable business expenses, noting that Pennsylvania limits certain deductions compared to federal rules. Transfer your net business profit or loss to Line 4 of your PA-40 form.
Pennsylvania offers tax forgiveness through Schedule SP to reduce tax liability for lower-income taxpayers. This credit can significantly reduce or eliminate your tax obligation based on your income level and family size—complete Schedule SP to calculate whether your income qualifies for tax forgiveness benefits. Use specific Pennsylvania rules to determine your eligibility income amount and apply the appropriate forgiveness percentage.
Many taxpayers make preventable errors when completing their Pennsylvania income tax return. Double-check all calculations, especially tax liability and refund amounts. When filing jointly, ensure the taxpayer and the spouse sign and date the return. Verify that all Social Security numbers match official records exactly, and attach all required schedules and supporting documentation to your return.
The Department of Revenue accepts electronic and paper filing methods for your personal income tax return. Electronic filing typically provides faster processing and an earlier refund receipt, while paper filing remains available for taxpayers who prefer traditional submission methods.
Electronic filing through approved software or the department's online systems offers several advantages over paper filing. Use the Pennsylvania Department of Revenue's myPATH system for direct submission, or choose from approved tax preparation software that supports Pennsylvania electronic filing. Electronic returns typically process within 4-6 weeks compared to 8-10 weeks for paper returns.
Taxpayers who prefer paper filing can submit their personal income tax return by mail to the appropriate department of the revenue processing center. Complete all required forms and schedules using black ink, and include copies of all W-2 forms and other required supporting documentation. Ensure both the taxpayer and spouse sign and date the completed return, and make copies of your complete return for personal records before mailing.
The Department of Revenue uses different mailing addresses depending on whether you include a payment with your Pennsylvania income tax return.
Pennsylvania taxpayers have multiple options for paying their income tax obligations to the Department of Revenue. Choosing the correct payment method depends on your preferences, timing needs, and available resources for completing the transaction.
The department offers traditional and modern payment methods to accommodate different taxpayer preferences. Online systems provide convenience and faster processing for your tax payments. Conventional methods include checks and money orders with proper identification information. Payment plans are available if you cannot pay the full amount immediately.
Electronic payment options provide convenience and faster processing for your tax payments.
Check and money order payments remain available for taxpayers who prefer traditional payment methods. Make checks payable to "PA Department of Revenue" with your Social Security number and tax year noted. Money orders provide secure payment options when purchased from banks or other financial institutions.
Late filing and payment penalties apply to 2019 returns filed after the extended deadline of July 15, 2020. The late filing penalty is 5% per month, or a partial month, up to a maximum of 25% of the tax owed. The late payment penalty is 0.5% per month or partial month, up to a maximum of 25% of the unpaid tax. Variable interest rates apply to unpaid tax from the original due date until full payment.
The Pennsylvania Department of Revenue provides several methods for taxpayers to monitor the status of their personal income tax returns and track refund processing. These services help you stay informed about your account status and expected refund timing.
Multiple tracking methods allow you to check your refund status conveniently. Visit the "Where's My Refund?" tool on the department's official website for 24/7 access. Call 1-888-PA-TAXES for automated refund status information. Provide your Social Security number and exact refund amount to access status details.
Standard processing times vary depending on your filing method and the complexity of your personal income tax return. Expect 4-6 weeks for refund processing when filing electronically. Allow 8-10 weeks for processing paper returns and refund issuance. Processing times may extend beyond regular periods due to pandemic-related delays.
The myPATH online system provides comprehensive account access for taxpayers who owe money or want to review their filing history. View current account balances and payment history through secure online access. Make payments directly through the system using electronic transfer methods, and set up payment plans when needed.
Use this comprehensive checklist to verify you have completed all necessary steps for filing your 2019 tax return in Pennsylvania.
Maintain copies of your complete tax return and all supporting documents for at least seven years. These records may be necessary for future reference, amended returns, or audit by the Department of Revenue.
You should file your Pennsylvania tax return immediately, even though it is late. Penalties and interest continue accruing from the original due date, but filing sooner minimizes these additional costs and brings you into compliance. The Department of Revenue still accepts late returns, and you have up to three years to claim any refund owed.
The Pennsylvania Department of Revenue offered free electronic filing options for 2019 returns through their myPATH system. Taxpayers with income below certain thresholds could also access free filing through the PA Free File program, which included several commercial tax preparation services. These free options provided the same processing speed and accuracy as paid services.
Commonly overlooked deductions include unreimbursed employee business expenses reported on Schedule UE, the Tax Forgiveness Credit through Schedule SP, and the credit for taxes paid to other states via Schedule G. Business owners often miss allowable business expenses, and retirees may overlook specific retirement contributions. Pennsylvania tax rules differ significantly from federal rules.
For 2019 returns, Pennsylvania automatically granted extensions to taxpayers who received federal extensions, allowing filing until October 15, 2020. However, extensions to the filing are not extensions to pay taxes owed. Any tax liability was still due by the extended deadline of July 15, 2020, to avoid penalties and interest on unpaid amounts.
Pennsylvania does not offer joint filing status like federal returns. Each spouse must file a separate PA-40 return reporting their income earned in the state. If you moved into or out of Pennsylvania in 2019, you would file as a part-year resident, reporting only income earned while residing there.
Sole proprietors must complete Schedule C to report business income and expenses, then transfer the net profit or loss to Line 4 of their PA-40 form. Complete a separate Schedule C for each business you operate. Pennsylvania has different rules for certain business deductions compared to federal returns, particularly regarding depreciation and expense limitations.
Processing times for 2019 returns were approximately 4-6 weeks for electronically filed returns and 8-10 weeks for paper returns. However, COVID-19 may have extended these timeframes beyond regular periods. For current updates, you can check your refund status using the "Where's My Refund?" tool on the Pennsylvania Department of Revenue website.
Schedule your free, confidential tax relief review today.
Copyright © 2025 Get Tax Relief Now
