How to File a Pennsylvania Tax Amendment

If you need to change or amend an accepted Pennsylvania State Income Tax Return for the current or previous Tax Year you need to complete Form PA-40 and Schedule PA-40X (explanation for amended return) for the appropriate Tax Year. Form PA-40 is used for the Tax Return and Tax Amendment.

You can prepare a 2022 Pennsylvania Tax Amendment Form on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Pennsylvania Tax Agency, thus you should file a Pennsylvania Tax Amendment within one year.

Function

Description

Pennsylvania Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File Pennsylvania Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a 2022 PA + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and Pennsylvania Tax Returns

Prepare only a PA State Return without an IRS return. Details

Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.

File a 2022 Pennsylvania Tax Amendment

You cannot eFile a PA Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print your PA-40 under My Account. Fill in the space next to "Amended Return" on the upper right-hand corner to indicate that it's an amended return. You should also download, complete, and print out Schedule PA-40X, then attach it to your Form PA-40. Sign the amended return and mail it to one of the addresses listed below.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign PA Form PA-40 and Schedule PA-40X - Print, Mail the Amended Return to PA Tax Department to one of the addresses below:
Tax Due Amendment Return
PA Dept. Of Revenue Payment Enclosed
1 Revenue Place
Harrisburg PA 17129-0001
Refund Amendment Return
PA Dept. Of Revenue
Refund Or Credit Requested
3 Revenue Place
Harrisburg PA 17129-0003
No Tax Due or Refund Amendment Return
PA Dept. Of Revenue
No Payment Or No Refund
2 Revenue Place
Harrisburg PA 17129-0002

PA Tax Amendment Form PA-40
This Form can be used to file an: Income Tax Return, Tax Amendment, Change of Address. Complete a Form PA-40 and fill in the space next to to "Amended Return" on the upper right-hand corner to indicate that it's an amended return.

Step 1: Select the Form PA-40 by Tax Year below.
Step 2: Fill in the space next to to "Amended Return" on the upper right-hand corner to indicate that it's an amended return.
Step 3: Download, Complete Schedule PA-40X as an explanation of your amended return. Attach it to your Form PA-40.
Step 4: Sign, Mail Your Amended Return to one of the addresses listed above.

Tax Year 2022 only: Prepare online on eFile.com until Oct. 15, 2023. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

Important: After Oct. 15, 2023 you can complete and sign tax forms online here on eFile, before you download, print and mail them to the state tax agency - Form PA-40 and Schedule PA-40X.

How to correct a rejected Tax Return

If your PA Tax Return was rejected by the PA Tax Agency - not eFile.com - instructions on how to correct a rejected Pennsylvania Tax Return.

For all Tax Years prior to 2022 Prepare, Print, Sign and Mail-In - see addresses above - your Tax Amendment by Tax Year (Form PA-40 and Schedule PA-40X) as soon as possible. You will also file an IRS Tax Amendment Form 1040X.

Check Your PA Tax Amendment Status

1. Call the PA Department of Revenue at 717-787-8201.
2. Contact the PA Department of Revenue

Pennsylvania Refund Deadlines

A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Pennsylvania tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Pennsylvania return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Pennsylvania Tax Income Taxes Deadlines

Pennsylvania Income Tax Penalties

Find out how Pennsylvania Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2024?

Many taxpayers can expect a bigger tax refund on their 2023 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2023 taxes, which is the tax return you'll file in 2024.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2023 Tax Refund Calculator to get a high-level understanding of your taxes.

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