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Pa Income Tax

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					If I have a military address,                             FOR MORE INFORMATION:                                PENNSYLVANIA
how should I address my
correspondence?
When using a military address, please use                 Online Customer Service Center
your APO or FPO address. Examples:
Kevin Taxpayer            Sharon Taxpayer
                                                            www.revenue.state.pa.us
                                                                                                      MILITARY PAY
                                                          24-hour FACT & Information Line
Unit 2050 Box 4190        USCGC Hamilton                 1-888-PATAXES (1-888-728-2937)           FOR PA PERSONAL INCOME TAX PURPOSES
APO AP 96278-2050         FPO AP 96667-3931                Touch-tone service is required.

Combat Zone and Hazardous Duty                         This automated service allows you to:
Service
Pennsylvanians serving in combat zones or                Check on the progress of your
qualified hazardous duty areas designated by              Personal Income Tax return,
                                                          payment or refund, and your
the President of the United States are given
                                                          Property Tax/Rent Rebate claim.
the same additional time to file their state
income tax returns and make payments as                  Order a form, which can be either
allowed for federal income tax purposes. The              faxed or mailed to you.
deadline is automatically extended to 180
days from the last day of service or the last            Obtain answers to the most
day of continuous hospitalization for injury              commonly asked questions for
incurred in one of these areas. If you served in          personal and business taxes.
a combat zone and are filing after the April due
date, print COMBAT ZONE at the top of your               Forms Ordering Message Service
return and include a copy of your military                      1-800-362-2050
orders. Mail to:
        Regarding: COMBAT ZONE                      Services for Taxpayers with Special Hearing
                                                         and/or Speaking Needs (TT only)
        PA Department of Revenue
                                                                  1-800-447-3020
        Bureau of Individual Taxes
        PO Box 280600
        Harrisburg, PA 17128-0600                     Taxpayer Service & Information Center
                                                         Personal Taxes: (717) 787-8201
If you are filing your return electronically, you         Business Taxes: (717) 787-1064
must still fax or mail copies of your orders.            e-Business Center: (717) 783-6277
Print COMBAT ZONE at the top of your
orders. Fax your orders to (717) 772-4193 or                  Call or visit your local
mail your orders to:                                   Department of Revenue district office.
        Regarding: COMBAT ZONE
        PA Department of Revenue
        Electronic Filing Section
        PO Box 280507
        Harrisburg, PA 17128-0507                                                                 REV-612 PO (7-06)
Is military pay taxable for PA                     copy of your W-2 and your orders with an            505, the Department presumes federal
Personal Income Tax purposes?                      explanation of the amount of income excluded        active duty.
Military pay, including compensation for week-     from Line 1a.
                                                                                                       However, military pay is taxable compensa-
end drills, earned in and outside of Pennsylva-    PA reservists and National Guard members            tion if the authority for reporting to active duty
nia by PA residents is fully taxable as            ordered to active duty for training pursuant to     is a PA statute, such as P.S. §§508 or 3102.
compensation.
                                                   Title 10 or Title 32 of the U.S. Code are on fed-
Income received by a PA resident for all mili-     eral active duty. When performing active duty
tary service performed inside Pennsylvania,        service outside Pennsylvania, such military         What do I need to submit with my tax
even if on federal active duty or federal active   pay received is not taxable.                        return to show that I was on active
duty for training, is fully taxable.                                                                   duty outside of Pennsylvania?
Military pay received while on federal active                                                          Along with your PA return, submit copies of
                                                   Is the U.S. Public Health Service, the
duty or federal active duty for training outside   National Oceanic and Atmospheric                    your orders and explain where you earned
Pennsylvania is not taxable.                       Administration (NOAA), or the U.S.                  your active duty pay. Your W-2 form may
                                                   Foreign Service considered federal                  indicate active duty, but the Department will
Generally, what determines whether                 active duty?                                        not process your return without the proof that
military pay is taxable for residents of           No. There is a distinction between the armed        you earned that active duty military pay out-
Pennsylvania?                                      forces and other uniformed services. A PA           side of Pennsylvania.
Active duty military pay is not taxable for        resident in the U.S. Public Health Service,
Pennsylvania purposes if earned by a PA res-       NOAA, or the U.S. Foreign Service is not on         My employer pays the difference
ident serving on full-time active duty or feder-   federal active duty as a member of the
                                                                                                       between my regular wages and
al active duty for training outside the state.     armed forces. His or her income is PA t a x-
                                                                                                       military pay when I am on duty. Is
However, other income earned, received, or         able compensation.
realized is still taxable. Submit a copy of the                                                        this taxable?
military orders that assign the out-of-state                                                           Yes. Pennsylvania taxes the diff e r e n c e
active duty with your tax return.                  What is considered evidence of                      between your military pay and your regular
                                                   active duty?
                                                                                                       wages when your employer compensates you.
                                                   Residents must provide proof that they
Is military service performed outside              earned the military income they excluded from
of Pennsylvania taxable for PA                     taxable compensation outside Pennsylvania           How does my nontaxable military
residents as personal income?                                                                          pay affect Tax Forgiveness?
                                                   while on federal active duty.
No. Income received for military service out-
                                                   The Department will accept the authority            Military pay that you did not report as income
side Pennsylvania while on active duty as a
                                                   section of the military orders directing the PA     on your PA-40 Personal Income Tax return
member of the armed forces of the United
States is not taxable as compensation. There-      resident to federal active duty outside Penn-       should be added to eligibility income for Tax
fore, when completing your PA Income Tax           sylvania as proof. When the authority for           Forgiveness. However, you do not have to
return, do not include military pay earned out-    reporting to active duty is a federal statute,      include hazardous duty pay or pay earned in
side of Pennsylvania on Line 1a. Submit a          such as 32 U.S.C. §§316, 502, 503, 504 or           combat zones.

                                                         www.revenue.state.pa.us