61 Pa. Code Ch. 121 – Final Returns | Midpage

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Pennsylvania Code

Chapter 121

61 Pa. Code Ch. 121

Final Returns

121.1Filing tax return.121.2Filing Form PA-40.121.3Residence.121.4Method of taxing residents.121.5Nonresidents.121.6Method of taxing nonresidents.121.7Part-year residents.121.8Method of taxing part-year residents.121.9Taxable income.121.10Reporting income.121.11Partnership or similar enterprise.121.12Members of the armed forces subject to the tax.121.13Net losses.121.14[Reserved].121.15Types of returns.121.16[Reserved].121.17When to file.121.18Extension of time for filing a return.121.19Where to file.121.20How to pay.121.21Rounding money items off to whole dollars.121.22Name and social security number on forms and schedules.121.23Signature and verification.121.24Maintenance of records.121.25Amended return.121.26Penalties for failure to file or for filing a late return.121.27[Reserved].121.28Use of Federal income tax information.