The PA-40 is necessary for the Tax Collector to verify that the taxpayer seeking certain credit applications accurately reports all wages and profits along with the deductions for taxes paid to a non-reciprocating state or to any political subdivision outside of Pennsylvania (foreign tax). In such cases, the taxpayer will demonstrate that he or she deducted less than the full amount of that foreign tax as a credit against his or her PA income tax liability, and may therefore be entitled to an additional credit against the local earned income tax shown on this return.
The Tax Collector will notify the taxpayer if additional supporting documentation, including local or state schedules and the PA-40 return, are necessary to verify the accuracy of income reported or refunds claimed in any given year.
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