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2016

Pennsylvania Department of Revenue

Instructions for PA-40 Schedule P

Refund Donations to Pennsylvania 529 College Savings Accounts

PA-40 Schedule P (11-16)

Refund Donation

from the amounts originally reported

WHAT’S NEW

or as reported on the most recent

Enter the amount of the overpayment

amended return. Adjustments to

Schedule P is a new schedule devel-

to be donated.

amounts on the original PA-40 Schedule

oped to permit donations of personal

First Name of Beneficiary

P may not be adjusted as a result of an

income tax overpayments to Pennsyl-

Enter the first name of the Beneficiary

amendment. If a donation to a PA 529

vania 529 College Savings Program

that matches the PA 529 Account

Account of the overpayment on an

Accounts (PA 529).

number and for whom a refund donation

amended return is requested by

NOTE: The department will issue

is being requested.

including donation Code H on one of

a refund in lieu of adjusting the

the Lines 32 through 36 of the

Last Name of Beneficiary

donation if it reduces the overpayment

Amended PA-40, a new Schedule P

Enter the last name of the Beneficiary

amount on Line 29 of the PA-40,

must be completed that reflects only the

that matches the PA 529 Account

Personal Income Tax Return, at the

Amended PA-40 overpayment amount

number and for whom a refund donation

time it processes the return.

to be donated. Part III on Page 2 of

is being requested.

Schedule PA-40X must be completed

GENERAL INFORMATION

to explain that a new Schedule P is

If there are more than five PA 529

Account donation Beneficiaries

included with the return.

PURPOSE OF SCHEDULE

for which a donation is requested,

Use PA-40 Schedule P to designate

please complete and submit additional

SCHEDULE

the amount of the overpayment from

schedules.

INSTRUCTIONS

Line 29 of the PA-40 to be donated to

one or more Pennsylvania 529 Account

Total Refund Donations

Program whenever donation Code H

IDENTIFICATION INFORMATION

Add the refund donation amounts for

is used on one of the Lines 32 through

Name

Boxes 1 through 5 for each Schedule P

36 of the PA-40, Personal Income Tax

Enter the name of the taxpayer. If a

and enter the amount on the PA-40 line

Return.

jointly filed return, enter the name of

with Code H on the line.

the primary taxpayer (name shown first

Donations to PA 529 Accounts

CAUTIONS: Do not enter Code H

on the PA-40, Personal Income Tax

on a 2016 PA Schedule P, may be

more than one time on any of

Return).

deducted on a 2017 PA Schedule O,

the Lines 32 through 36 of the PA-40,

Other Deductions, if the amount is

Social Security Number

Personal Income Tax Return. Use mul-

reported on 2016 Form 1099-G, Certain

Enter the Social Security number (SSN)

tiple Schedules P to designate multiple

Government Payments. Refer to the

of the primary taxpayer.

donations.

department’s website to obtain Form

CAUTION: The total amount of

1099-G information and PA Schedule O.

LINE INSTRUCTIONS

donations to PA 529 Accounts,

plus any other donations listed

WHO MUST COMPLETE

Boxes 1 through 5

on Lines 32 through 36 of the PA-40,

For each PA 529 Account, enter

Personal Income Tax Return, may not

PA-40 Schedule P must be completed

the required information.

exceed the amount on Line 29 of

and included with an originally filed

PA 529 Account Number

the PA-40.

PA-40, if electing to make a donation of

an overpayment of taxes to a Benefici-

Enter the eleven digit PA 529 Account

NOTE: If the department adjusts

ary Pennsylvania 529 Account.

number(s) for each Beneficiary to

a return after the donation is sent

whom a refund donation will be made.

to the requested PA 529 Account, the

PA-40 Schedule P may only be included

department will issue a billing notice

with an amended return where the

CAUTION: If a PA 529 Account

amended income decreases or

number is not entered, a donation

or assessment notice for the total

where tax withholding, estimated tax

will not be made and a refund will be

deficiency including the amount of the

payments or tax credits increase

issued in lieu of the donation.

donation.

Instructions For Pa-40 Schedule P - Refund Donations To Pennsylvania 529 College Savings Accounts - Pennsylvania Department Of Revenue - 2016

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