Form Pa-40 G-S - Pa Schedule G-S - Calculation Of Credit For Taxes Paid To Other States Or Countries Page 2
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PA SCHEDULE G-S
PA-40 G-S (10-12) (FI)
PA DEPARTMENT OF REVENUE
A Pennsylvania resident can receive a credit for income tax,
broker statements are not required. However, you must
wage tax or other tax (measured by gross or net earned or
submit a statement showing the interest and dividend
unearned income) paid to another state or country when the
income and taxes paid on a country-by-country basis.
other state or country imposes its tax on income also subject
See the instructions for Lines 2d and 2e, Column B on
to PA personal income tax in the same taxable year. For
Page 3.
example, a PA resident who earns wages in Delaware, and
Individual taxpayers are required to submit PA Schedule G-R
pays Delaware income tax can claim a credit (subject to the
in order to claim resident credit.
limitations described below) for the tax imposed by Delaware
You may also be required at a later date to provide additional
on his/her compensation.
documentation to the department such as (but not limited to)
PA Schedule G-S is a shorter version of the form to claim the
checks, money orders, foreign currency transaction statements
resident credit for taxes paid to other states and countries.
and other related documents in order to substantiate income
It is intended for use only by taxpayers who have:
taxes paid or the amount of tax reported to other states or
• Pennsylvania taxable compensation that is also subject
countries as due and payable.
to tax in other states or countries. You may file more
NOTE: If you use PA Schedule W-2S to report compensation
than one PA Schedule G-S if you have compensation
and you claim a resident credit for taxes paid to other states
subject to tax in more than one state.
or countries on compensation, you must include copies of
OR
any Forms W-2 for the compensation subject to tax in the
• Pennsylvania taxable interest or dividend income that is
other states or countries.
also subject to tax in other countries from foreign
CAUTIONS: If you paid income tax to another country on
sources. See the instructions below for Lines 2d and 2e,
a tax return in a foreign language, you are required to submit
Column B, for more information.
a translation or copy of the return, in English, with all
If you wish to claim a resident credit on any other classes of
amounts converted to U.S. dollars. You must also provide the
income subject to tax in another state or country or interest
conversion rate used. If the other country does not have a
and dividend income subject to tax in another state, you must
tax return system, please submit Federal Form 1116, Foreign
see the instructions for and complete PA Schedule G-L. No
Tax Credit, whether or not you file this form with your Form
credit may be given on interest and dividend income from
1040 return. Submit the information return that shows
another state unless classified as business income in
your taxable income from the other country.
Pennsylvania. To obtain Schedule G-L, use one of the Forms
If claiming a resident credit from more than one state or
Ordering Services on page 3 of the PA-40 instruction booklet.
country, you must file a separate PA Schedule G-S for each
Individual taxpayers who complete one or more PA
state or country (unless otherwise provided for by the
Schedules G-S and/or PA Schedules G-L must list the
limitations per the instructions for Lines 2d and 2e, Column B).
information from these schedules on one of Lines 1 through
Individual taxpayers must list the credits from each PA
20 of PA Schedule G-R. Resident credit will not be granted
Schedule G-S in Column E on one of Lines 1 through 20 of
unless PA Schedule G-R is completed.
PA Schedule G-R. Estates and trusts must total the allowable
Estates and trusts must total the allowable credit from Line 6
credit from Line 6 of all PA Schedules G-S and/or G-L and
of all PA Schedules G-S and/or G-L and enter the total on
enter the total on Line 13 of Form PA-41, the fiduciary
Line 13 of Form PA-41, the fiduciary income tax return.
income tax return.
You may not claim a resident credit for foreign income on which
GENERAL INSTRUCTIONS
no taxes were paid. The credit may only be claimed where the
If you can claim a resident credit as described above, your
income is taxed in, and tax is paid to, another country.
credit is the lesser amount of:
• The actual tax due to the other state or country (as may
You may not claim a resident credit on an individual return for
be adjusted), or
taxes paid by an estate or trust. The credit for taxes paid on
behalf of an estate or trust must be claimed on the fiduciary
• The tax calculated using the PA classified taxable income
return for the estate or trust. If all the income from the estate
that you earned, received or realized in the other state
or trust is distributed to an individual who is a beneficiary of
or country multiplied by the Pennsylvania tax rate of
the estate or trust, the individual may not claim the resident
3.07 percent (0.0307).
credit earned by the estate or trust.
If you file PA Schedule G-S, you are required to submit some
Pennsylvania income tax law does not allow a resident credit
or all of the following as appropriate:
for taxes paid to political subdivisions of other states. Ask
1. Copies of the income tax returns that you filed with the
your local taxing authority if you are eligible for a credit for
other states or countries.
the tax paid to a political subdivision outside Pennsylvania or
2. A copy of each Form W-2 (if available) that shows the
the difference between the tax you paid to another state and
compensation that the other states or countries taxed
the credit you claimed on your PA Schedule G-S.
(or a statement that shows how the compensation in the
SPECIFIC INSTRUCTIONS
other states or countries was determined).
Part I
3. Copies of the federal partnership K-1s showing amounts of
Enter the name of the taxpayer or spouse who is claiming the
foreign interest and dividend income subject to tax and
credit. Taxpayers using the “Married Filing Jointly” status may
taxes paid to foreign countries along with a statement
not claim the credit on a joint basis for any classes of income
showing the interest and dividend income and taxes paid
except interest and dividend income. Separate PA Schedules
on a country-by-country basis.
G-S and G-R must be prepared to report the income for
4. Any other documentation from brokers, companies or
a taxpayer and spouse for all other classes represented on
banks showing the amount of foreign interest and dividend
PA Schedule G-S. Enter the Social Security number of the
income subject to tax and foreign taxes paid.
taxpayer or spouse as appropriate. Enter only the primary
5. A copy of Federal Form 1116 if you listed interest and
Social Security number for “Married Filing Jointly” status
dividend income from foreign countries as “VARIOUS.” If
claims on interest and dividend income from foreign sources.
you submit Federal Form 1116, individual pages from
A taxpayer and spouse with compensation and jointly received
PAGE 2
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