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I have the same question.  I'm planning to mail a paper return to Pennsylvania but when I printed the return it included the Gross Compensation Worksheet.  There is a note in the heading that states "Keep for your records" so it's not clear if it needs to be included with the return.  I don't recall seeing this worksheet when I printed last year's PA return, nor couldn't find it referenced anywhere in the PA-40 instructions.  Is it intended to substitute for paper copies of the W-2 that are normally required to be included with a paper return?