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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4PA SCHEDULE G-S
PA-40 G-S (10-11) (FI)
PA DEPARTMENT OF REVENUE
A Pennsylvania resident can receive a credit for income tax,
4. Any other documentation from brokers, companies or
wage tax or other tax (measured by gross or net earned or
banks showing the amount of foreign interest and divi-
dend income subject to tax and foreign taxes paid.
unearned income) paid to another state or country when the
other state or country imposes its tax on income also subject
5. A copy of Federal Form 1116 if you listed interest and
to PA Personal Income Tax in the same taxable year. For
dividend income from foreign countries as “VARIOUS.” If
example, a PA resident who earns wages in Delaware, and
you submit Federal Form 1116, individual pages from bro-
pays Delaware income tax can claim a credit (subject to the
ker statements are not required. However, you must
limitations described below) for the tax imposed by Delaware
submit a statement showing the interest and dividend
on his/her compensation.
income and taxes paid on a country-by-country basis.
See the instructions for Lines 2d and 2e, Column B on
PA Schedule G-S is a shorter version of the form to claim the
Page 3.
resident credit for taxes paid to other states and countries.
Individual taxpayers are required to submit PA Schedule G-R
It is intended for use only by taxpayers who have:
in order to claim resident credit.
• Pennsylvania taxable compensation that is also subject
You may also be required at a later date to provide addition-
to tax in other states or countries. You may file more
al documentation to the Department such as (but not limit-
than one PA Schedule G-S if you have compensation
ed to) checks, money orders, foreign currency transaction
subject to tax in more than one state.
statements and other related documents in order to sub-
OR
stantiate income taxes paid or the amount of tax reported to
other states or countries as due and payable.
• Pennsylvania taxable interest or dividend income that is
also subject to tax in other countries from foreign
NOTE: If you use PA Schedule W-2S to report compensation
sources. For example, you can have interest and divi-
and you claim a resident credit for taxes paid to other states
dends taxable to Germany and be eligible to file PA
or countries on compensation, you must include copies of
any Forms W-2 for the compensation subject to tax in the
Schedule G-S, but not if the interest and dividends were
other states or countries.
taxable to Delaware. See the instructions below for Lines
2d and 2e, Column B, for more information.
CAUTIONS: If you paid income tax to another country on
a tax return in a foreign language, you are required to sub-
If you wish to claim a resident credit on any other classes of
mit a translation or copy of the return, in English, with all
income subject to tax in another state or country or interest
amounts converted to U.S. dollars. You must also provide the
and dividend income subject to tax in another state, you must
conversion rate used. If the other country does not have a
see the instructions for and complete PA Schedule G-L. No
tax return system, please submit Federal Form 1116, Foreign
credit may be given on interest and dividend income from
Tax Credit, whether or not you file this form with your Form
another state unless classified as business income in
1040 return. Submit the information return that shows
Pennsylvania. To obtain Schedule G-L, use one of the Forms
your taxable income from the other country.
Ordering Services on page 3 of the PA-40 instruction booklet.
If claiming a resident credit from more than one state or coun-
Individual taxpayers who complete one or more PA
try, you must file a separate PA Schedule G-S for each state
Schedules G-S and/or PA Schedules G-L must list the
or country (unless otherwise provided for by the limitations
information from these schedules on one of Lines 1 through
per the instructions for Lines 2d and 2e, Column B).
20 of PA Schedule G-R. Resident credit will not be granted
Individual taxpayers must list the credits from each PA
unless PA Schedule G-R is completed.
Schedule G-S in Column E on one of Lines 1 through 20 of
PA Schedule G-R. Estates and trusts must total the allowable
Estates and trusts must total the allowable credit from Line
credit from Line 6 of all PA Schedules G-S and/or G-L and
6 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.
GENERAL INSTRUCTIONS
You may not claim a resident credit for foreign income on which
If you can claim a resident credit as described above, your
no taxes were paid. The credit may only be claimed where the
credit is the lesser amount of:
income is taxed in, and tax is paid to, another country.
• 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
the difference between the tax you paid to another state and
2. A copy of each Form W-2 (if available) that shows the
the credit you claimed on your PA Schedule G-S.
compensation that the other states or countries taxed
(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
Enter the name of the taxpayer or spouse who is claiming the
of foreign interest and dividend income subject to tax
credit. Taxpayers using the “Married Filing Jointly” status
and taxes paid to foreign countries along with a state-
may not claim the credit on a joint basis for any classes of
ment showing the interest and dividend income and
income except interest and dividend income. Separate PA
taxes paid on a country-by-country basis.
Schedules G-S and G-R must be prepared to report the
PAGE 2
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