Form PA-40SP Fillable 2013 PA Schedule SP - Special Tax Forgiveness (PA-40 SP)
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Total Eligibility Income for Column A Yes to Question 2 to be eligible for tax forgiveness and complete Line 1b or Line 3c from Part A below (Age) (Age) (Alimony) (Alimony) (b10) (Briefly explain the method you used to annualize the decendent s income here:) (Cash received for personal purposes from outside your home) (Certification ) Unchecked (Dependent's Name ) (Dependent's Name ) (Gain excluded from the sale of residence) (Gain excluded from the sale of residence) (Gifts awards & prizes) (Gifts awards & prizes) (Insurance proceeds & inheritances) (Insurance proceeds & inheritances) (Less Resident Credit) (ln10) (Name of taxpayer claiming TAX Forgiveness ) (Name) (Net PA Tax Liability) (Nonresident Income) (Nonresident Income) (Nontaxable educational assistance) (Nontaxable Educational Income) (Nontaxable Income) (Nontaxable Income) (Nontaxable Military Income) (Nontaxable Military Income) (Number of dependent children) (PA Tax Liability) (PA Taxable Income) (PA Taxable Income) (Percentage of Tax Forgiveness from the Eligibility Income Table) (Relationship ) (Relationship ) (Single/Married/Separated: 1) Unchecked (Single/Married/Separated: 2) Unchecked (Single/Married/Separated: 3) Unchecked (Single/Married/Separated: 4) Unchecked (Single/Married/Separated: 5) Unchecked (Single/Married/Separated: 7) Unchecked (Social Security Number (shown first)) (Social Security Number) (Social Security Number) (Social Security Number) (Spouse's Name (even if filing separately)) (Spouse's Social Security Number) (Tax Forgiveness Credit) (Total Eligibility Income for Column A) (Total Eligibility Income for Columns B & C) (Unmarried/Separated/Married/Deceased: 1) Unchecked (Unmarried/Separated/Married/Deceased: 2) Unchecked (Unmarried/Separated/Married/Deceased: 3) Unchecked (Unmarried/Separated/Married/Deceased: 4) Unchecked (Yes/No: No) Unchecked (Yes/No: Yes) Unchecked 1 Are you a dependent on another taxpayer s (parent guardian step parent etc ) federal tax return? Yes 1 Dependent s Name Age Relationship Social Security No 1301110050 2 If you answered Yes above does the taxpayer on whose return you are a dependent qualify for tax forgiveness? Yes 2 Number of dependent children a decedent use Column A and Eligibility Income Table 1 Alimony 3 Cash received for personal purposes from outside your home 10 Certification Fill in this oval certifying that you and your spouse are submitting the same claimed as your dependent(s) on your 2013 Federal Column A Column B Column C Deceased use Column A to calculate your Eligibility Income dependents from Part B and your Total Eligibility Income from Line 11 Eligibility Income Enter the other person s: Eligibility Questions Enter on Line 19b of your PA 40 2 Enter on your PA 40 Line 21 Enter your spouse s name and SSN above Filing Jointly 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: 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 Gain excluded from the sale of a residence 8 Gifts awards and prizes 5 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 IMPORTANT: Only claim the child or children that you Income Tax return information on each PA Schedule SP Use Columns B and C to calculate your Eligibility Income Insurance proceeds and inheritances 4 Less Resident Credit from your PA 40 Line 22 13 Married and claiming Tax Forgiveness together with my spouse Use Column A to calculate Eligibility Income Married and filing separate PA tax returns 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: Married taxpayers filing jointly use Column A and Eligibility Income Married taxpayers filing separately and taxpayers separated but not for the last 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 months of the year Fill in the Unmarried oval on Line 19a of your PA 40 Name of taxpayer claiming Tax Forgiveness (if filing a PA 40 jointly enter the name shown first) Net PA Tax Liability Subtract Line 13 from Line 12 14 Nonresident income part year residents and nonresidents 6 Nontaxable educational assistance 9 Nontaxable interest dividends and gains and/or annualized income 2 Nontaxable military income Do not include combat pay 7 OFFICIAL USE ONLY PA 40 Schedule SP (06 13) 2013 PA SCHEDULE SP (FI) PA Tax Liability from your PA 40 Line 12 (if amended return see instructions) 12 PA taxable income from Line 9 of your PA 40 1 Part A Filing Status for Tax Forgiveness Part B Dependent Children Provide all the information for each dependent child If more than four dependent children submit additional sheets in this format Part C Eligibility Income Part D Calculating your Tax Forgiveness Credit Percentage of Tax Forgiveness from the Eligibility Income Table using your 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 Separated use Column A to calculate your Eligibility Income Single and claimed as a dependent on another person s PA Schedule SP Enter the other person s: Single Unmarried/divorced on Dec 31 2013 six months of the year use Columns B and C and Eligibility Income Table 2 Social Security Number (shown first) Special Tax Forgiveness Spouse Spouse s Name (even if filing separately) Spouse s Social Security Number SSN: Name: Table 2 Single filers qualifying separated filers and if filing for Tax Forgiveness Credit Multiply Line 14 by the decimal on Line 15 Taxpayer The Eligibility Income Tables are on page 36 of the PA 40 booklet Married Filing Separately Total Eligibility Income for Columns B and C add Lines 1 through 10 for each spouse and enter the total Unmarried or Married 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: