Schedule PA-40 X: Amended PA Personal Income Tax

Schedule PA-40X is a form used in Pennsylvania to explain changes made to a previously filed PA-40 Personal Income Tax Return.

What is Schedule PA-40X?

  • Schedule PA-40X is a companion form to the PA-40 Personal Income Tax Return used in Pennsylvania.
  • It serves as an explanation for any amendments made to a previously filed original or amended PA-40 return.
  • You cannot file Schedule PA-40X by itself; it must be attached to a completed PA-40 marked "Amended Return."

When to Use Schedule PA-40X?

You should use Schedule PA-40X to report any increases or decreases in income, deductions, credits, or withholdings discovered after filing your original PA-40 return. This includes unreimbursed business expenses, estimated tax payments, and tax credits.

Note: If you discover errors within four months of the extended due date of your original return (typically three years from the original due date), consider filing a Petition for Refund (REV-65) instead. This protects your appeal rights.

What to Include on Schedule PA-40X?

  • Indicate the tax year you are amending (2024 in this case).
  • Explain the reason for filing the amended return in Section III of the schedule.
  • Attach all relevant documentation supporting the changes you are making.

How to File Schedule PA-40X?

Step 1: Download: Get Schedule PA-40X and its instructions attached below.

Step 2: Complete the Form: Fill out the schedule following the instructions, clearly stating the changes you're making.

Step 3: Attach to Amended PA-40: Attach the completed Schedule PA-40X to a new PA-40 form clearly marked "Amended Return."

Step 4: File Electronically or by Mail: Submit the amended return electronically through PA e-File or by mail to the address provided in the instructions.