PA-40 X2 www.revenue.pa.gov
COLUMN B
Enter the amount of the net change - increase or
(decrease) - and provide an explanation or reason for each
change in Section III. Include additional documentation,
such as an amended Schedule O, along with other docu-
mentation supporting the increase or (decrease) in deduc-
tions. Enter the appropriate code for the type of deduction
being amended.
COLUMN C
Add any increases in Column B to the amounts reported in
Column A and enter the total in Column C. Subtract any
(decreases) in Column B from the amount in Column A and
enter the result in Column C and on the corresponding line
of the amended PA-40.
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).
COLUMN A
Enter the amounts of tax withheld, carryover credit,
estimated payments, extension payment and nonresident
tax withheld from your original or most recently amended
PA-40 on the corresponding lines of Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease)
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as
amended W-2s or Schedules NRK-1, along with other doc-
umentation supporting any increases or (decreases) in
taxes withheld and estimated payments.
COLUMN C
For Line 16, enter the amount of the payment made accom-
panying REV-276, Application for Extension of Time to File.
For all other lines, add any increases in Column B to the
amounts reported in Column A and enter the amount in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the amount in Column C
and on the corresponding line of the amended PA-40.
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).
COLUMN A
Enter the amount of Tax Forgiveness, resident credit, child
and dependent care enhancement tax credit, or other cred-
its as reported on your original or most recently amended
PA-40 on the corresponding lines of Schedule PA-40 X. If
you claimed Tax Forgiveness on your original or most
recently amended PA-40 or if you are amending the Tax
Forgiveness credit claimed, you must also complete Lines
19 and 20 on your amended PA-40.
COLUMN B
Enter the amount of the net change - increase or (decrease)
- and provide an explanation or reason for each change in
Section III. Include additional documentation, such as
amended Schedules SP, G-L, OC or DC, along with doc-
umentation supporting the increase or (decrease) in cred-
its.
COLUMN C
For each line, add any increases in Column B to the
amounts reported in Column A and enter the total in
Column C. Subtract any (decreases) in Column B from the
amount in Column A and enter the result in Column C and
on the corresponding line of the amended PA-40.
COLUMN A AND C
See the instructions on Schedule PA-40 X.
COLUMN B
Enter the amount of the net change - increase or (decrease).
COLUMN A
Enter the amount of use tax from your original or most
recently amended PA-40.
COLUMN B
Enter the amount of the increase and provide an explanation
or reason for the change in Section III. See the instructions
for PA-40, Line 25 for additional information about use tax.
NOTE: You may not claim an overpayment of use tax
by filing an amended PA-40. You must file a Petition
for Refund (REV-65) to obtain a refund of use tax.
COLUMN C
Add any increase in Column B to the amounts reported in
Column A and enter the total in Column C and on Line 25
of the amended PA-40.
COLUMN A
Enter the amount of penalties and interest from your original
or most recently amended PA-40.
COLUMN B
Enter the amount of the net change – increase or (decrease)
– and provide an explanation or reason for each change in
Section III.
LINES 11 AND 12
LINES 13 THROUGH 17
LINE 18
LINES 21 THROUGH 23
LINE 24
LINE 25
LINE 27