Form Pa-40 G-S - Pa Schedule G-S - Calculation Of Credit For Taxes Paid To Other States Or Countries Page 3
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4PA SCHEDULE G-S
PA-40 G-S (10-11) (FI)
PA DEPARTMENT OF REVENUE
income for a taxpayer and spouse for all other classes rep-
Column B. Enter the amount from Line 2a, Column B.
resented on PA Schedule G-S. Enter the Social Security num-
Column C. Compare Line 2c, Column A with Line 2c, Column
ber of the taxpayer or spouse as appropriate. Enter only the
B and enter the lesser of the two amounts here. You cannot
primary Social Security number for “Married Filing Jointly”
claim more wages subject to tax in other states or countries
status claims on interest and dividend income from foreign
than are subject to tax in PA. Also, you cannot claim that
sources. A taxpayer and spouse with compensation and
retirement benefits withheld or paid for by your employer are
jointly received interest and dividend income all subject to
subject to tax in any state or country other than PA.
tax in the same country must report their income and tax on
a separate PA Schedule G-S for the compensation. The cou-
INTEREST AND DIVIDENDS
ple may include the interest or dividend income on a sepa-
Lines 2d and 2e
rately prepared combined PA Schedule G-S for the interest or
Column A. If you are claiming a resident credit for taxes
dividend income or include one-half of the interest and divi-
paid on foreign interest and/or dividend income, enter the
dend income on each separately prepared PA Schedules G-S.
total amounts of interest and/or dividend income subject to
Also see “Special Instructions for Taxpayers Reporting
tax in PA on Lines 2d and/or 2e from Lines 2 and 3 of your
Amounts on PA-40 Line 10, Other Deductions” on Page 4 of
PA-40 return.
these instructions.
Column B. If you have interest and/or dividend income sub-
IMPORTANT: When using fractions or ratios to deter-
ject to tax in another country, enter the interest or dividend
mine any amounts for this schedule, calculate out to
income subject to tax in the other countries on the respec-
six decimal places.
tive lines. You may combine amounts of income and taxes
Line 1. Enter the name of the other state or country to which
from various countries and include it all on one PA Schedule
you owed/paid income tax. A separate PA Schedule G-S
G-S. However, you must include a separate statement to illus-
should be filed for each state or country in which you claim a
trate the amounts of income and taxes paid for each country
resident credit. Do not enter Pennsylvania. Taxpayers claim-
in order to receive credit for the combined amounts report-
ing a credit for foreign taxes paid only on interest and divi-
ed. You must also calculate the allowable credit on a coun-
dend income may combine the income and taxes from vari-
try-by-country basis on this statement prior to entering the
ous countries and write “VARIOUS” on Line 1. However, a sep-
amounts on the PA Schedule G-S. The statement showing
arate statement must be included to illustrate the amounts of
the amounts of income, tax paid and credit calculated on a
income and taxes paid for each country in order to receive
country-by-country basis may show the name of stock, type
credit for the combined amounts reported. You may not claim
of income or transaction taxed in lieu of the country’s name.
a credit for interest or dividend income subject to tax in
NOTE: Individual taxpayers should add Lines 2c, 2d and 2e
another country on which no income tax was paid.
of Column B and enter the total on PA Schedule G-R, in Column
COMPENSATION
C of one of Lines 1 through 20. Losses may be offset against
gains in this total, as long as offsetting is allowed in the other
Line 2a
state or country.
Column A. If a taxpayer has compensation subject to tax
in another state or country, enter the amount of gross com-
CAUTION: If you have interest and/or dividend income clas-
pensation subject to tax in PA from Line 1a of the PA-40.
sified as business or rental income and subject to tax in
Otherwise, leave this area blank. Report only the compen-
another state, you must use PA Schedule G-L to claim the
sation attributable to the name at the top of the PA
credit on that income. Also, if you claim a credit for taxes paid
Schedule G-S.
to a foreign country on interest and/or dividend income, that
Column B. If a taxpayer has compensation subject to tax in
income must be classified as interest and/or dividend income
another state or another country, enter the amount of gross
in PA to claim the income on these lines of PA Schedule G-S.
compensation subject to tax in the other state or country.
Column C. Compare the amounts on Lines 2d and 2e from
Include a copy of Form W-2 that shows the amount of com-
Columns A and B. Enter the lesser of the two amounts.
pensation taxed by the other state or country. If Form W-2
does not show the amount of income subject to tax in the
Line 3. Add the amounts on Lines 2c through 2e for Column
other state or country, a supplementary statement must be
C and enter the result here. If you have amounts on lines 2d
included illustrating how the compensation for the other
and/or 2e for Column C, you should not have an amount on
state or country was determined.
Line 2c for Column C, unless the amounts on Lines 2d and 2e
for Column C are from one country and are from the same
Enter only the taxpayer’s or spouse’s portion of the compen-
country as the amount for line 2c for Column C.
sation subject to tax in the other state or country. You must
file a separate PA Schedule G-S and PA Schedule G-R to
Line 4a. Enter the amount of income tax reported to the
claim credit for the other spouse’s compensation that was
other state or country as due and payable before any credits
taxed in another state or country.
for taxes withheld, estimated tax payments or other pay-
ments are taken into account. This amount is generally the
Column C. No entry is required.
tax liability as determined on the other state’s return.
Line 2b
However, any special tax credits awarded or claimed must be
Column A. If Line 2a, Column A is completed and the tax-
used to reduce this amount.
payer or spouse claimed unreimbursed business expenses,
enter the amount of unreimbursed business expenses from
Line 4b. Enter the amount of income tax paid to the other
Line 1b of the PA-40. Enter only the unreimbursed business
state or country in the form of estimated taxes, withholding
expenses attributable to the name at the top of the PA
taxes, extension payments and other payments (additional
Schedule G-S. Otherwise leave this line blank.
assessments of taxes). Other payments include payments
that you intend to make with the filing of the return if there is
Column B. No entry is required.
a balance due after the application of estimated taxes, with-
Column C. No entry is required.
holding taxes, and extension payments. If you do not make
the payment of taxes due with the return or intend to make
Line 2c
the payment, do not include the balance due on the return
Column A. Subtract Line 2b, Column A, from Line 2a,
Column A. Enter the result here.
with this amount.
PAGE 3
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