When To Use
An amended PA-40 Personal Income Tax Return and Schedule PA-40X should not be used to make corrections to a tax return if the amended return will be filed within four months of the end of three years from the due date of the original return (not including extensions). In such cases, it is recommended that a Petition for Refund (REV-65) be filed in order to protect appeal rights. Although amended returns may be filed up to three years from the due date of the original return or extended due date, the department is under no obligation to act upon amended returns. However, if an REV-65 is filed, the Board of Appeals must act on the petition within six months of the date of filing the petition.
Purpose of Schedule
Use Schedule PA-40X to report any changes - increases or (decreases) in income, unreimbursed business expenses, other deductions, withholdings, estimated payments and tax credits that are discovered after filing an original or other amended return with the department.
Schedule PA-40X is not a stand-alone form and must be filed with a PA-40 indicating it is an amended return. Amended returns must be printed and mailed.