Form REV-1643 Fillable Tax-Exempt Obligations for Pennsylvania Personal Income Tax Purposes (REV-1643)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

2023) Agricultural Credit Insurance Fund (Agricultural Credit) 7 USC 1929(c) Electric and Hybrid Vehicle Development Fund 15 USC 2509(e)(3)(c) Export Import Banks 12 USC 635b Federal Financing Bank 12 USC 2288 Federal Home Loan Mortgage Corporation 12 USC 1455(g) Federal National Mortgage Association (Fannie Mae) 12 USC 1719(e) see 1723a(c) Federal Ship Financing Fund (Merchant Marine Act) 46 USC 1275(d) Geothermal Resources Development Fund (Geothermal Research) 30 USC 1144 Government National Mortgage Association (Ginnie Mae) 12 USC 1723(c); see 1723a(c) Government of Guam 48 U S C 1423a Merchant Marine Obligations (Maritime Administration) 46 USC 1271 Mutual Mortgage Insurance Fund 12 USC 1710(d) National Credit Union Administration Central Liquidity Facility 12 USC 1795k(b) Pacific Northwest Transmission (Bonneville Power Administration) 16 USC 838k(c) Pension Benefit Guarantee Corporation 29 USC 1305(c) Production Credit Associations 12 USC 2077 Public Building Trust Participation Certificates 31 USC 3124(e) Public Housing Agencies 42 USC 1437i 1437c(g) Resolution Funding Corporation (REFCORP) 12 USC 1441b(f)(7) Rural Development Insurance Fund 7 USC 1929a(d) Rural Housing Insurance Fund 42 USC 1487(h) Rural Telephone Bank 7 USC 947(b) Securities Investor Protection Corporation (Securities Investor Production Fund) 15 USC 78ddd(h) Small Business Administration 15 USC 633(c)(5)(A) Student Loan Marketing Association 20 USC 1087 2(l) Synthetic Fuels Corporation 42 USC 8795(c) Tennessee Valley Authority 16 USC 831n 4(d) United States Housing Authority Low rent Housing 42 USC 1437b United States Postal Service 39 USC 2005(d)(4) United States Railway Association 45 USC 720(e) United States Treasury Bonds Notes Bills Certificates and Savings Bonds 31 USC 3124 3102 3106 3109 Armed Services Mortgage Insurance 12 USC 1748(b)(f) authority commission board or other agency created by the commonwealth a political subdivision or exempt from state Banks for Cooperatives 12 USC 2134 Bureau of Individual Taxes Central Banks for Cooperatives 12 USC 2121 Commodity Credit Corporation 15 USC 713a 5 Farm Credit System Capital Corporation: Consolidated Obligations 12 USC 2278a 11 (replaces 12USC 2216k) Farm Credit System Joint Stock Banks 12 USC 2023 (12 USC 931 replaced by 12 USC 2055 replaced by USC Farm Credit System Land Banks and Land Bank Associations 12 USC 2023 Federal Crop Insurance Corporation 7 USC 1511 Federal Deposit Insurance Corporation 12 USC 1825 Federal District Banks for Cooperatives 12 USC 2121 Federal Farm Credit Banks (merger of Federal District Intermediate Credit Banks and Federal Financing Bank 12 USC 2290(b) Federal Home Loan Banks 12 USC 1433 Federal Land Bank Associations 12 USC 2098 Federal Land Banks 12 USC 2011) 12 USC 2023 Financing Corporation 12 USC 1441(e)(8) FOR PENNSYLVANIA PERSONAL GAIN OR (LOSS) FROM THE SALE EXCHANGE OR DISPOSITION OF TAX EXEMPT OBLIGATIONS Gain or loss shall be recognized on the sale exchange or other disposition of obligations issued by the commonwealth a public General Insurance Fund issued under government is not subject to PA personal income tax 61 Pa Code 103 16(e) Government of Puerto Rico 48 USC 745 Government of the Northern Mariana Islands 48 USC 1801 and Covenant to Establish a Commonwealth of the Government of Virgin Islands 48 USC 1403 1574(b)(iii)(A) Harrisburg PA 17128 0605 INCOME TAX PURPOSES income tax purposes 61 Pa Code 103 16(e) Insurance of Loans for Manufacture of Houses 12 USC 1739 Interest derived from obligations not statutorily free from state or local taxation under any other act of the General Assembly INTEREST NON TAX EXEMPT (OTHER STATES) Interest on obligations of other states and territories their political subdivisions and instrumentalities is taxable for PA personal INTEREST TAX EXEMPT issued by or on behalf of the U S government or the obligation is statutorily free from state or local taxation under an act of Mortgage Insurance Benefits 12 USC 1750c National Defense Housing Insurance 12 USC 1750c(d) Northern Mariana Islands in a Political Union with the United States Article IV 607(a) NOTE: Gain derived and interest received from the following obligations is taxable for Pennsylvania unless the obligation is OBLIGATIONS OF FEDERAL AGENCIES INSTRUMENTALITIES AND TERRITORIES EXEMPT FROM PA OBLIGATIONS OF FEDERAL AGENCIES INSTRUMENTALITIES OR TERRITORIES NOT EXEMPT FROM or under the laws of the U S is subject to PA personal income tax Interest on obligations issued by or on behalf of the U S PERSONAL INCOME TAX: Rehabilitation and Neighborhood Conservation Housing Insurance 12 USC 1715k(h)(7) Rental Housing Insurance Fund 12 USC 1747g Rental Housing Insurance Fund Mortgage Insurance 12 USC 1713(i) REV 1643EX (01 10) TAX EXEMPT OBLIGATIONS TAXATION ON INTEREST OR GAIN UNDER THE PA PERSONAL INCOME TAX ACT taxation under the laws of the U S only with respect to obligations issued on or after Feb 1 1994 61 Pa Code 103 13(j) the General Assembly or under the laws of the U S War Housing Insurance law 12 USC 1739(d) and 1744(e)