Fill in the oval that describes your status on Dec. 31.
You do not have to file a PA tax return if you do not individually meet the requirements described under Who Must File a PA Tax Return? on Page 5.
If you do not live in
Pennsylvania and do not have any income (loss) from PA sources, you do not have to file a PA tax return, even if married to someone who must file a PA tax return. If you are a PA resident who does not have any PA income (loss) to report, you do not have to file a PA tax return, even if married to a person who must file a PA tax return.
You must file as single if on Dec. 31:
1. You were not married; or
2. During the year, you divorced or became a widow or widower and did not remarry.
(J) Married, Filing Jointly
You and your spouse, even if living apart, can file a joint return for convenience. To file jointly, you must meet ALL of the following conditions:
1. Your taxable years end on the same date; and
2. You and your spouse elect to have the same residency period (earliest starting date if you moved into Pennsylvania and latest ending date if you moved out of Pennsylvania) if you are part-year residents; and
3. Neither of you is individually claiming one or more of the credits on PA Schedule OC, (see Page 22); and
4. Your spouse is still living; and
5. Neither of you is individually liable for the payment of child or spousal support, or another liability to the PA Department of Public Welfare.
FILING TIP: If you and your spouse made separate estimated payments, you should file separate tax returns, each claiming only your own payments. If you and your spouse made your estimated payments jointly, you should file a joint tax return. However, if you and your spouse made estimated payments jointly and because of PA guidelines you must file separate tax returns, you must allocate the payments by completing Form REV-459B, Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account. The form must be completed in its entirety, showing the total number of payments made for the year and the amount of the payments to be transferred to the spouse. Both individuals must sign the form. This form can be sent to the address shown on the form prior to filing the return or a copy of the form can be submitted with both returns when filing. This avoids processing delays and correspondence from the Department.
Joint Income - Joint Returns
Married taxpayers can file a joint tax return for convenience only. If you and your spouse jointly own income-producing property, you must each report your share of the income (loss). Income-producing property includes savings accounts, businesses, securities, and real estate. Spouses usually equally divide income from jointly owned property.
CAUTION: On a joint return, you and your spouse are each separately liable for the entire amount of PA tax due, even if only one of you had taxable income, and even if one of you paid your own PA tax through withholding or estimated payments. The income and losses of a taxpayer and spouse must be determined separately. You may not offset the income of the taxpayer with a loss from the spouse
and vice versa. See REPORTING NET INCOME, GAINS, AND LOSSES ON LINES 4, 5, AND 6 beginning on Page 15 and the requirements for the schedules reporting the
income and losses for each class of income for additional information and reporting requirements.
(M) Married, Filing Separately
You and your spouse have the option to file separate returns. However, you and your spouse must file separate returns if:
1. Your taxable years end on different dates; or
2. Your taxable years begin on different dates for part-year residents; or
3. Either of you is claiming one or more of the credits on PA Schedule OC; or