Pennsylvania Medical Savings Account and Health Savings Account Contributions
Pennsylvania follows federal rules for these deductions. If you can take these deductions on your federal return and you wish to claim them for PA purposes, you must complete PA Schedule O and include a copy of Page 1 of your Federal Form 1040 with your PA income tax return.
You may not claim these deductions if you cannot claim them for federal income tax purposes. Please refer to the PA PIT Guide for additional information. The amount you report as deductions cannot exceed the federal limits.