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GENERAL INSTRUCTIONS

Gifts of cash or property (other than transfers by gift between

value of your property by the millage rate for your area. Include only

members of a household) in excess of a total value of $300

the property tax on that amount of land that is necessary for the use

of your dwelling as a home. If you must complete more than one

Lottery winnings, including PA Lottery Winnings, prize win-

schedule, you must complete them in this order:

nings, and the value of other prizes

Schedule A — if you owned and occupied your home for less

Realized capital gains, including the gain excluded from the

than the entire year of 1999;

sale of a principal residence

Schedule B — if you were a widow or widower age 50 to 64

However, do not report as income the difference between the pur-

who remarried in 1999;

chase price of your residence and its selling price if you used the

proceeds from the sale to purchase a new residence. This new

Schedule E — if you used part of your residence for other than

residence must be your principal residence, and you must have

living quarters in 1999; and/or

purchased it within two years of the sale of your old residence.

Schedule F — if there are other owners named in your deed.

Important. You must report the income you earned, received, and

If one schedule does not apply to you, skip it, and go to the next

realized in 1999, and the income your spouse earned, received, and

schedule. You must carry as the total tax or rent paid the last amount

realized while residing with you.

shown on the first schedule you complete to the next schedule you

Line 4. Report 50% of the total combined yearly amount of gross

complete. Report the amount shown on the last schedule that applies

Social Security, SSI, and Railroad Retirement Benefits (Social

to you on Line 11 of the claim form.

Security Equivalent only) received in 1999.

Do not include interest or penalty payments, municipal assessments,

Line 5. Report the total amount of all types of pensions and annuities,

per capita taxes, or occupation taxes.

including total IRA distributions received in 1999. Do not include

The Department cannot process your claim form without copies of

Black Lung benefits in income.

your 1999 receipted tax bills.

Line 6. Report all interest and/or dividends received or credited dur-

Line 12. Please refer to the Rebate Percentage Tables on page 10.

ing the year, whether or not you actually received the cash. You also

Use TABLE A to find your percentage factor. Enter the decimal on

must include any capital gains realized during 1999, except for the

Line 12.

sale of a residence as noted above. You may only use capital losses to

offset capital gains.

Line 13. Multiply Line 11 by the percentage on Line 12. The result

is your 1999 Property Tax Rebate. Enter this amount on Line 13 of

Line 7. Report any net rental income received during 1999, and

your claim form. The Department will not pay a rebate for less than

attach a profit and loss statement for your rental property. You may

$10. The maximum rebate is $500.

only use rental losses to offset rental income. If you receive income

from the rental of a portion of your own home, complete Schedule E

on page 14 or 16.

FOR RENTERS ONLY

Line 8. Report any net profit from a business. Attach a profit and loss

If none of the schedules listed below apply to you and you are a

statement for your business. If you operate a business at your

renter, enter the total amount of rent paid in 1999. Exclude subsidies

residence, complete Schedule E on page 14 or 16.

you receive from or through a governmental agency. Provide the

proper rent receipts or a completed Rent Certificate with a complet-

Line 9. Report the total amount of any other income (including cash

ed and notarized Rental Occupancy Affidavit.

public assistance) received by you or your spouse while living with

Line 14. Before completing this line, you may need to complete one

you during 1999. Read the list of kinds of income beginning on

or more of these schedules. If you must complete more than one

page 8.

schedule, you must complete them in this order:

Line 10. Add the income figures reported on Lines 4 through 9, and

Schedule B — if you were a widow or widower age 50 to 64

enter the total.

who remarried in 1999;

Schedule D — if you were a renter who received cash public

IMPORTANT:

assistance in 1999;

If you are filing as an owner, complete Lines 11, 12, and 13.

Schedule E — if you used part of your residence for other than

If you are filing as a renter, you must complete Lines 14, 15,

and 16.

living quarters in 1999; and/or

Schedule F — if there are other persons named in your lease.

If you are both an owner and a renter, you must complete

Lines 11 through 16 and then Line 17.

If one schedule does not apply to you, skip it, and go to the next

schedule. You must carry as the total rent paid the last amount shown

FOR PROPERTY OWNERS ONLY

on the first schedule you complete to the next schedule you com-

Line 11. Before completing this line, you may need to complete one

plete. Report the amount shown on the last schedule that applies to

or more of the schedules listed below. If none of the schedules apply

you on Line 14 of the claim form.

to you and you are a property owner, enter the total amount of the

Line 15. Please refer to the Rebate Percentage Tables on page 10. Use

property taxes paid for your residence. Enclose copies of your

TABLE B to find your percentage factor. Enter the decimal on Line 15.

receipted county, school district, and city, township, or borough tax

Line 16. Multiply the amount on Line 14 by the percentage factor on

bills. Include only those taxes calculated by multiplying the assessed

Form Pa-1000 - Instructions For Completing Your Claim Form - Property Tax Or Rent Rebate Program Page 3

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