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As VolvoGirl has stated the tilde itself DOES NOT designate a .pdf file.

Perhaps a little explanation regarding the file naming structure used by Windows (& MAC) systems. 

Each file and program have unique names and are presented as "filename.exten "    Where:

filename   is a unique name assigned to a file; and can typically be just about anything

exten    is a specific extension that are used by various programs to attached 'ownership' to that type file

Specifically in this case .tax15 identifies a file as being a data file created by TTax for the tax year 2015.  A file extension of .pdf identifies files intended to be readable by a PDF (Portable Document File) viewer program (eg Adobe Reader).  That is basically the only way .pdf files are identified --a prefix of ~ (tilde) has no  special meaning with regard to .pdf file.

When a filename if prefixed with a tilde the sorting sequence of a list of files will be altered.  Depending on sorting preferences at any given time (based on user selection) the files prefixed with a tilde will be listed before a similarly named file without the tilde (or,  based on user selection, the tilde prefixed files could be listed after similarly named files without the tilde).

It may be that a setting on your PC prevents the system from displaying the filename extensions.  To change your PC's setting to show full filenames (with extensions) you need to navigate to "Folder Options" by clicking the start menu and entering "folder options" in the search box. 

1.    Then click on "Folder Options" in the list displayed. 

2.    Click on the "View" tab; and

3.    scroll down the list to: "Hidden files and folders". 

4.    Then click/select the option to "Show hidden files, folders, and drives". 

5.    Finally click 'Apply" and then click "OK".