PA Department of Revenue 2017

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2 PA 40 W 2S www revenue pa gov compensation to include any retirement plan or qualified deferred compensation contribution amounts Codes D E f G H and or S in box 12 of the w 2 not included in the box 16 amount decreasing the compensation to remove any group term life insurance premiums paid Code C in box 12 of the w 2 included in the box 16 amount Complete and include the PA 40 w 2


THIS PAGE DOES NOT PRINT,Pennsylvania Department of Revenue 2017. Instructions for PA 40 Schedule W 2S,PA 40 W 2S IN 04 17. Wage Statement Summary,ments reporting the income shown on. WHAT S NEW FORM INSTRUCTIONS Part b of PA Schedule w 2S must. Separate filing instructions for PA 40 IDENTIFICATION INFORMATION be included with the PA 40 Personal. Schedule w 2S wage Statement Name of Taxpayer Claiming Tax Income Tax Return Do not include. Forgiveness form s 1099 mISC for income,Summary have been developed by. reported elsewhere on PA 40 Schedule, the department Enter the name of the taxpayer If a.
C Include Pennsylvania taxable and,jointly filed return enter the name of. nontaxable amounts from form s, GENERAL INFORMATION the primary taxpayer name shown first. 1099 that show pensions retirement,on the PA 40 Personal Income Tax. plan distributions executor fees jury,PURPOSE OF SCHEDULE Return. duty pay and other miscellaneous, use PA 40 Schedule w 2S to report Social Security Number compensation.
compensation received from employ, ment miscellaneous non employee Enter the Social Security number SSN. compensation and taxable distributions of the taxpayer If a jointly filed return LINE INSTRUCTIONS. enter the primary taxpayer s SSN,from retirement plans use PA 40. Schedule w 2S to record information PART A, regarding distributions from annuities GENERAL INSTRUCTIONS. taxable as interest income List each federal form w 2 for the. PART A taxpayer and or spouse if married, Refer to Chapter 7 of the PA PIT Guide received from each employer. for additional information use Part A of PA 40 Schedule w 2S to T S. report Pennsylvania taxable compen,Enter a T to report the income from all.
RECORDING DOLLAR sation from federal form s w 2,forms w 2 for the taxpayer whose. AMOUNTS Legible photocopies of form w 2 must SSN appears first on the PA 40. be submitted in some circumstances Personal Income Tax Return Enter an. Show money amounts in whole dollars See when to Submit form s w 2 S for all forms w 2 for the spouse. only Eliminate any amount less than later in these instructions Otherwise do Employer s Identification Number. 0 50 and increase any amount that is not submit form s w 2 However the. 0 50 or more to the next highest dollar department has the statutory authority Enter the federal employer identification. to require actual form s w 2 number fEIN from box b of the w 2. for each employer,WHO MUST COMPLETE,PART B Federal Wages. PA 40 Schedule w 2S must be com Enter the amount of federal wages from. pleted and included with an originally use Part b of PA 40 Schedule w 2S to box 1 of the w 2 for each employer. filed PA 40 Personal Income Tax list all the sources of non employee. Return for any taxpayer s reporting and other compensation as well as all Medicare Wages. gross compensation on Line 1a of the taxable and nontaxable distributions Enter the amount of medicare wages. PA 40 from eligible Pennsylvania retirement from box 5 of the w 2 for each. plans all distributions from IRAs all employer, An amended PA Schedule w 2S must distributions from qualified deferred. be included with Schedule PA 40X PA Compensation,compensation plans all distributions. if increases or decreases in income or Enter the Pennsylvania compensation. from annuities purchased from, changes to any information or amounts from box 16 of the w 2 for each.
commercial insurance or mutual,in Parts A or b of PA Schedule w 2S employer. companies all distributions from, are discovered after an original or employee stock ownership plans CAUTION If box 15 of the w 2. other amended return is filed with the ESOP all distributions from endow does not indicate PA as the state. department Part III on Page 2 of ment contracts and all distributions the compensation reported by the. Schedule PA 40X must be completed from charitable gift annuities Report employer in box 16 may be required to. to explain any increase or decrease to Pennsylvania taxable and nontaxable be adjusted to conform to Pennsylva. the gross compensation reported on compensation and any Pennsylvania nia s rules Examples of the adjust. an amended PA 40 Personal Income tax withheld from that income form s ments required to be made include. Tax Return 1099 R 1099 mISC and other docu but are not limited to increasing the. www revenue pa gov PA 40 W 2S 1,PREVIOUS PAGE NEXT PAGE. compensation to include any retirement 7 A PA resident is working in another G Damages or settlement for lost. plan or qualified deferred compensation state or country and did not have wages other than personal injury. contribution amounts Codes D E f PA income tax withheld by the H Other non employee compensa. G H and or S in box 12 of the w 2 employer tion enter description in space. not included in the box 16 amount 8 A distribution from a nonqualified provided. decreasing the compensation to deferred compensation plan is. remove any group term life insurance I Distribution from employer. included in box 1 of form w 2 sponsored retirement pension. premiums paid Code C in box 12 of, the w 2 included in the box 16 9 form w 2 shows income earned or qualified deferred compensa. amount Complete and include the or tax withheld for another state tion plan. PA 40 w 2 Rw PA w 2 Reconciliation NOTE If form w 2 or a federal J Distribution from IRA Traditional. worksheet with the PA 40 Personal or Roth,substitute w 2 form 4852 is not.
Income Tax Return K Distribution from life insurance. available evidence of the Pennsylvania, PA Income Tax Withheld compensation and tax withheld must be annuity or endowment contracts. Enter the amount of Pennsylvania submitted by providing pay stubs and L Distribution from charitable gift. income tax withheld from box 17 of the a statement identifying the employer and annuities and or. w 2 for each employer the reason form w 2 is not available m Distribution from employee stock. Please submit legible photocopies ownership plan enter description. When to Submit Form s W 2,Keep all original documents in space provided. The department does not require, submission of a copy of form w 2 in Total Part A NOTES If the type of payment. all instances A copy of form w 2 is not Add the amounts of PA compensation listed on form 1099 R is not. required to be submitted when all the and PA income tax withheld and enter known contact the payer for more. compensation income was earned in the results information regarding the distribution. Pennsylvania and the employer reported to properly report the type of payment. the Pennsylvania wages correctly and for distributions from an IRA the box. withheld the correct amount of PART B next to box 7 on the 1099 R will have. Pennsylvania personal income tax List each source of income received an X entered to indicate a distribution. during the taxable year on a form from a traditional IRA SEP IRA or. An actual state copy or a legible photo, copy of each state copy of form w 2 or statement other than a federal SImPLE IRA Distributions from Roth. and or a written explanation of the form w 2 IRAs will have either code J or T. amount of compensation reported included in box 7 of the 1099 R. IMPORTANT A copy of each Distributions from qualified deferred. should be submitted with the PA 40, form and statement for amounts compensation plans should be listed.
Personal Income Tax Return if, listed in Part b must be submitted with on form s w 2 or w 2P. 1 The PA compensation entered the PA 40 Personal Income Tax Return. on Line 1a of the PA 40 Personal whether or not the payer withheld any. Income Tax Return is not the,PA income tax and regardless of. same as box 16 on form w 2, whether or not the income was taxable Enter the payer s name. when the amount of Pennsylvania,compensation or withholding is. believed to be incorrect CAUTION The federal and COLUMN D. 2 The employer provided a hand Pennsylvania state wages may. written form w 2 be different in Part A and Part b If the payment being reported is from. a federal form 1099 R enter the, 3 The employer reported an incorrect distribution code s listed in box 7 of.
amount on form w 2 A written COLUMN A the 1099 R,statement from the employer must. also be included Enter a T if the payment or distribution. 4 The employer withheld PA income,was to the primary taxpayer shown first COLUMN E. tax from wages at a rate that is on the PA 40 or S if the payment or. distribution was to the spouse Enter the total amount of the payment. more than the current year s tax from a federal form 1099 mISC or from. rate of 3 07 percent another document and or any distribu. 5 PA income tax was withheld by COLUMN B tion from federal form 1099 R box 1. an employer for a resident of a If the payment is from a federal form. Enter the letter designation for the type, reciprocal compensation agreement 1099 mISC or from another document. of payment s from the following list,state other than a 1099 R enter the same. A Executor fee amount in Column G,6 The medicare wages in box 5 on.
form w 2 are greater than PA b Jury duty pay, wages in box 16 In this case C Director s fee COLUMN F. complete and include the PA 40 D Expert witness fee. w 2 Reconciliation worksheet with If the distribution code in Column D is 1. the PA 40 Personal Income Tax E Honorarium 2 J L S or u from the 1099 R enter. Return f Covenant not to compete the amount of the adjusted basis in the. 2 PA 40 W 2S www revenue pa gov,PREVIOUS PAGE NEXT PAGE. plan The adjusted basis in the plan or The following filing tips are reported as the first distribution and. IRA is generally equal to the sum of the provided to assist with the amounts not repaid into the new IRA. contributions to the plan or IRA minus completion of PA 40 Schedule w 2S account reported as the second distri. the sum of prior distributions which Parts A and b bution The amount reported in Column. were previously treated as nontaxable E for the first distribution will not be. as a recovery of such contributions 1099 R DISTRIBUTION taxable input the same amount in. CODE 2 Column f as reported in Column E,COLUMN G The amount reported in Column E for. A taxpayer with a distribution Code 2 the second distribution may be taxable. If the distribution code in Column D is on form s 1099 R must determine if since Column f will reflect the cost or. 1 2 8 9 J L S or u from the 1099 R he she received the distribution from adjusted basis of the IRA. subtract the amount in Column f from an eligible employer sponsored retire. Column E and enter the resulting ment or pension or retirement plan DISTRIBUTIONS FROM. amount but not less than zero here eligible for PA tax purposes Additionally ANNUITY OR ENDOWMENT. If any other 1099 R code was entered the taxpayer must have been eligible CONTRACTS AND. in Column D enter a zero in Column G by meeting the age or service conditions CHARITABLE GIFT. there is no PA taxable compensation of the plan If these conditions are met ANNUITIES. from these codes If the distribution the taxpayer should input the same. code in Column D is a 7 or 7D or 2D amount in Column f as was reported A taxpayer with distributions from an. 3D or 4D and the payment type listed in Column E Otherwise the cost or annuity purchased from a commercial. in Column b is K or L these types adjusted basis of the plan must be insurance or mutual company an. of payments are not taxable as com included in Column f endowment contract or a charitable gift. pensation but are taxable as interest annuity having a distribution code 7 or. income to the extent there is income A taxpayer with distribution code 1 or 2. 7D in box 7 of the 1099 R must record, included in federal gross income on form s 1099 R from a retirement. the distributions on PA Schedule w 2S, Although not taxable as compensation plan from the State Employees Retire.
and also report the amount of income, they must be included to allow for ment System the Pennsylvania School. taxable for federal income tax purposes,Employees Retirement System the. reconciliation with amounts reported as PA taxable interest income when. Pennsylvania municipal Employees, for federal income tax purposes See recording the distribution on PA Sched. Retirement System or the u S Civil, the PA PIT Guide Chapter 7 and the ule w 2S input the same amount in. Service Commission Retirement, instructions for additional information Column f as reported in Column E.
Disability Plan should input the same, regarding 1099 R codes and their Report the federal taxable amount of. amount in Column f as was reported,taxability any annuities or endowments on Line 11. in Column E,of PA Schedule A Report the federal, If a payment from a 1099 mISC or taxable amount of any charitable gift. from another document other than a IRA CONVERSIONS annuities on Line 12 of PA Schedule A. 1099 R was entered enter the amount,from Column E A taxpayer with a conversion of a. traditional IRA to a Roth IRA or vice DISTRIBUTIONS FROM AN. CAUTION Although the income versa with distribution code 1 in box 7 EMPLOYEE STOCK. reported on form 1099 R may of the 1099 R may be eligible to report OWNERSHIP PLAN. not be taxable as compensation due to the amount as nontaxable income. the code reported in box 7 of the 1099 when a direct transfer from trustee to A taxpayer with a distribution from an. R there may be taxable income from trustee occurs and or the when the employee stock ownership plan. a distribution reported on 1099 R entire distribution from the original IRA ESOP should enter the amount of the. form s bearing codes 1D 2D 3D 4D account including taxes withheld is distribution in Column G if the stock in. 6 or 7D in other classes of income paid into the new IRA account within the ESOP has not been allocated to. Codes 1D 2D 3D 4D or 7D are re 60 days of the date of the distribution the participants use payment type m. ported as taxable interest income on In such cases input the same amount H in Column b and the description. PA 40 Schedule A If cash or boot is in in Column f as reported in Column E Non Allocated ESOP Stock Dividend. volved in the transaction for Code 6 dis If the distribution is not a direct transfer in the space to describe the payment. tributions report any gain on the from trustee to trustee or the entire If the stock has been allocated to the. transaction on PA 40 Schedule D distribution is not paid into the new IRA participants input the same amount in. Refer to PA PIT Guide Chapters 8 account as a result of the conversion of Column f as reported in Column E and. and 12 and the instructions for PA 40 the original IRA account the distribu enter payment type m H in Column b. Schedules A and D tion must be reported as two separate and the description Allocated ESOP. distributions on PA Schedule w 2S Stock Dividend to describe the pay. COLUMN H The distributions will be reported on ment Allocated ESOP stock dividends. separate lines of Column E with the are taxable as dividend income for. If the payer withheld PA state income net amount converted into the new IRA PA purposes If a distribution from an. tax from the distribution or payment gross distribution from box 1 of the ESOP is related Enter the name of. enter the amount withheld from that form 1099 R less amounts not repaid the company and amount of the. distribution or payment into the new IRA account being distribution on Line 7 of PA Schedule b. www revenue pa gov PA 40 W 2S 3,PREVIOUS PAGE NEXT PAGE.
contributions and the earnings on the PA that income should be included in. DISTRIBUTIONS OF excess contributions when the excess the PA compensation from box 16. EXCESS CONTRIBUTIONS contributions and earnings are from column Do not include compensation. employee contributions deferrals earned while on active duty outside PA. A taxpayer with distributions of excess or if a nonresident on active duty within. contributions and earnings on the PA If any PA income tax is withheld. excess contributions distribution codes 1099 R DISTRIBUTION from the military pay include the. 8 and or P in box 7 of the 1099 R CODE 4 amount in the PA income tax withheld. must determine if the contributions from box 17 column See the military. being returned are from taxpayer A taxpayer with a distribution Code 4 Pay members of the Armed forces. contributions deferrals or employer without Code D on form s 1099 R instructions on Page 37 of the. contributions In cases where the should also include the amount in box PA 40IN Pennsylvania Personal. excess contributions being returned 1 in eligibility income for Schedule SP Income Tax Instructions booklet for. are taxpayer contributions deferrals Special Tax forgiveness purposes more information. only the amount of excess contribu The amount should be included in Part. C Eligibility Income of Schedule SP,tions should be entered in Column f. on Line 4 Insurance proceeds and TOTAL PART B,Earnings on the excess contributions. should not be included in the adjusted inheritances. Add the amounts for Columns G and H, basis of previously taxed contributions enter the results. In cases where the excess contribu ACTIVE DUTY, tions and earnings being returned are MILITARY PAY TOTAL LINE. employer contributions no entry should, be made in Column f In either case a Taxpayers with military pay for active Add the amounts from PA compensa.
letter from the employer plan adminis duty outside PA should complete PA tion and PA tax withheld from the Total. trator is required to provide whether or Schedule w 2S and include the w 2 Part A and Total Part b lines and enter. not the contributions being returned in Part A of PA Schedule w 2S If any the results here and on Lines 1a. are taxpayer contributions deferrals income is earned by a PA resident and 13 of the PA 40 Personal Income. and a breakdown between the excess while on active duty status within Tax Return. 4 PA 40 W 2S www revenue pa gov,PREVIOUS PAGE RETURN TO FORM.

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