We took a distribution for our son's college education from his coverdell ESA, do we owe PA tax on it?

[joflorio]

we did not need to claim it as income on our federal return.

[JaimeG]

Per the Pennsylvania Department of Revenue:

Pennsylvania personal income tax does not contain any provisions pertaining to Coverdell Education Savings Accounts. Thus, contributions to a Coverdell ESA are not deductible, and interest or other earnings are taxable unless the account assets are tax exempt bonds or other exempt assets. The interest, dividends, or any other account income must be reported in the appropriate income class on the PA-40 in the tax year it is earned. Since the contributions are not deductible and any interest or other income is taxed in the year it is earned, withdrawals from a Coverdell ESA are not subject to state tax.
Click here to view: Pennsylvania Department of Revenue; Coverdell ESA