How do I file an amended Personal Income Tax return?

You can amend a previously filed tax return if you have since discovered that you incorrectly filed a tax return.

If you over-reported your income or if you are entitled to credits or deductions you did not claim and wish a refund, you must complete and file an amended return within three years from the original or extended due date.

If you under-reported income or erroneously claimed credits or deductions, you must correct the error by filing an amended return within 30 days of the discovery if the tax change results from:

The discovery of additional information that could not have been previously obtained by the exercise of due diligence; or

The occurrence of a contingent event.

In these circumstances, there is no time limit for filing.

CAUTION: You may not file an amended PA return after the department issued an assessment if your amendment relates to the same taxable year and item of income, gain, deduction, or loss that the department assessed. You must either file a timely petition for reassessment or pay the assessment and file a timely refund petition. Under PA law starting January 1st 2018, you must submit a Petition Form (Form REV-65) no later than 60 days from the date listed on the assessment notice or if you are petitioning for a refund, no later than six months after from the date shown on the assessment.

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

• myPATH - this option is available to electronically amend a 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 - this option is always available for filing an amended return, regardless of the tax year. 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). The forms are available to download on our website. If you need to amend a tax year prior to 2010, please email your request for forms to ra-forms@pa.gov

Instructions for filing a paper amended return:

Use a PA-40 return from the same tax year you are amending. For example, to amend a 2014 return, use a 2014 PA Personal Income Tax return. Then, follow these steps:

Complete the Schedule PA-40X, per the PA-40X instructions. Basically, you will have to:

• Enter the amounts from your original or most recently amended PA-40 return in column A.
• Enter the amount of the net change - increase or (decrease) - and provide an explanation or reason for each change in Part III.
  Note: Be sure to include all documentation, such as corrected W-2s and/or amended schedules along with any other documentation to support the increase or (decrease) in income or expenses.
• For each line, add any increases in Column B to the amounts reported in Column A and enter the total in Column C. Subtract
  any (decreases) in Column B from the amount in Column A and enter the result in Column C and on the corresponding line of
  the amended PA-40 Personal Income Tax Return.

Complete the PA-40 by:

• Filling in the "Amended Return" oval and writing "AMENDED RETURN" at the top of the return,
• Entering the figures from Column C on the Schedule PA-40X you just completed,
• Complete the appropriate calculations on Line(s) 28 through Line(s)36,
• Be sure to sign your amended return, and
• Mail the return and attachments to one of the following addresses:

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

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

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