Itr-1 Schedule - Part-Year Resident Schedule/form Itr-2 - Schedule Philadelphia/non-Reciprocal State Credit Schedule Page 2

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ITR-2 Schedule
Non-Reciprocal State/Philadelphia Credit Schedule
For income taxed in another state or taxed in the City of Philadelphia.
Philadelphia
Other State
Income:
Earnings and Net Profits (as defined in Line 1 and Line 5 of the instructions)
taxed in another state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1(a)
XXXXXXXX
____________
Total Earned Income and Net Profits
Reported on Line 8 of Local Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1(b)
____________
XXXXXXXX
Maximum Credit Allowed:
Line 1(a) x local rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 (a)
XXXXXXXX
____________
Line 1(b) x local rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 (b)
____________
XXXXXXXX
Actual Tax Paid:
Actual tax paid to other state. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 (a)
XXXXXXXX
____________
Actual tax paid to Philadelphia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3(b)
____________
XXXXXXXX
Philadelphia Credit—Lesser of line 2(b) or
Line 3(b)—enter on line 12 of local return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
____________
XXXXXXXX
Additional limitation for out of state credit:
Line 1(a) x PA Income Tax Rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
XXXXXXXX
____________
Line 3(a) minus Line 5 (Remaining credit after application to Pennsylvania State Tax).. . . . . . . . 6
XXXXXXXX
____________
Out of state credit—Lesser of line 2(a) or
Line 6—enter on line 12 of local return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
XXXXXXXX
____________
*If you paid both out-of-state and Philadelphia wage tax, then enter on Line 12 of the local return the lower of (Line 4 plus Line 7) or (Line 2 (b) ). Remember, your
credit cannot exceed your local tax liability.
Note: Do not use this non-reciprocal schedule ITR-2 for state earned income tax paid to the reciprocating states of Maryland, New Jersey, Ohio, Virginia, West
Virginia and Indiana. To recover tax paid to a reciprocating state, you must apply for a refund from the state where you paid the tax..
Ver. 12-22-2011

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