Form Pa-40 - Schedule Sp - Special Tax Forgiveness - 2012
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PA SCHEDULE SP
(FI)
Special Tax Forgiveness
2012
PA-40 Schedule SP (06-12)
OFFICIAL USE ONLY
START
Name of taxpayer claiming Tax Forgiveness (if filing a PA-40 jointly, enter the name shown first)
Social Security Number (shown first)
Spouse’s Name (even if filing separately)
Spouse’s Social Security Number
Eligibility Questions
1. Are you a dependent on another taxpayer’s (parent, guardian, step-parent, etc.) federal tax return?
Yes
No
2. If you answered “Yes” above, does the taxpayer on whose return you are a dependent qualify for tax forgiveness?
Yes
No
IMPORTANT: If you answered “No” to Question 1, please proceed with completing Schedule SP. If you answered “Yes to Question 1, you must also have answered
“Yes” to Question 2 to be eligible for tax forgiveness and complete Line 1b. or Line 3c. from Part A below.
Part A. Filing Status for Tax Forgiveness.
1.
Unmarried - use Column A to calculate your Eligibility Income. Fill in the Unmarried oval on Line 19a of your PA-40. Fill in the oval that describes your situation:
a.
Single. Unmarried/divorced on Dec. 31, 2012
b.
Single and claimed as a dependent on another person’s PA Schedule SP. Enter the other person’s:
SSN:
Name:
2.
Separated – use Column A to calculate your Eligibility Income.
Fill in this oval only if (a) you are separated pursuant to a written agreement or (b) you were married, but separated and lived apart for the last six
months of the year. Fill in the Unmarried oval on Line 19a of your PA-40.
3.
Married - Fill in the Married oval on Line 19a of your PA-40. Enter your spouse’s name and SSN above. Fill in the oval that describes your situation:
a.
Married and claiming Tax Forgiveness together with my spouse. Use Column A to calculate Eligibility Income.
b.
Married and filing separate PA tax returns.
Certification. Fill in this oval certifying that you and your spouse are submitting the same
information on each PA Schedule SP. Use Columns B and C to calculate your Eligibility Income.
c.
Married with a spouse who is a dependent on another person’s PA Schedule SP or federal income tax return. Use Columns B and C to calculate
Eligibility Income. Enter the other person’s:
SSN:
Name:
d.
Separated and lived apart from my spouse but for less than the last six months of the year. Use Columns B and C to calculate Eligibility Income.
Enter your spouse’s name and SSN above.
4.
Deceased - use Column A to calculate your Eligibility Income.
Fill in the Deceased oval on Line 19a of the PA-40. You must annualize the decedent’s income (see the instructions) and briefly describe your method:
Part B. Dependent Children. Provide all the information for each dependent child. If more than four dependent children, submit additional sheets in this format.
1.
Dependent’s Name
Age
Relationship
Social Security No.
IMPORTANT: Only claim the child or children that you
claimed as your dependent(s) on your 2012 Federal
Income Tax return.
2. Number of dependent children.
Enter on Line 19b of your PA-40. . . . . . . .
2.
Part C. Eligibility Income.
Married taxpayers filing jointly use Column A and Eligibility Income
Married taxpayers filing separately, and taxpayers separated but not for the last
Table 2. Single filers, qualifying separated filers, and if filing for
six months of the year use Columns B and C, and Eligibility Income Table 2.
a decedent use Column A and Eligibility Income Table 1.
Married Filing Separately
Column A
The Eligibility Income Tables are on page 36 of the PA-40 booklet.
Unmarried or Married
Column B
Column C
Filing Jointly
Taxpayer
Spouse
1.
PA taxable income from Line 9 of your PA-40
1.
2.
Nontaxable interest, dividends and gains and/or annualized income
2.
3.
Alimony
3.
4.
Insurance proceeds and inheritances
4.
5.
Gifts, awards and prizes
5.
6.
Nonresident income – part-year residents and nonresidents
6.
7.
Nontaxable military income – Do not include combat pay
7.
8.
Gain excluded from the sale of a residence
8.
9.
Nontaxable educational assistance
9.
10.
Cash received for personal purposes from outside your home
10.
ÁTotal Eligibility Income for Column A
11.
Total Eligibility Income for Columns B and C – add Lines 1 through 10 for each spouse and enter the total Ë
11.
Part D. Calculating your Tax Forgiveness Credit
12.
PA Tax Liability from your PA-40, Line 12 (if amended return, see instructions)
12.
13.
Less Resident Credit from your PA-40, Line 22
13.
14.
Net PA Tax Liability. Subtract Line 13 from Line 12
14.
15.
%
Percentage of Tax Forgiveness from the Eligibility Income Table using your
15.
%
dependents from Part B and your Total Eligibility Income from Line 11
16.
Tax Forgiveness Credit. Multiply Line 14 by the decimal on Line 15.
16.
Enter on your PA-40, Line 21.
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