State tax filing

The PA sch O lists SSN as an entry. Without the SSN, you will need to mail the return. 2020 PA Schedule O - Other Deductions (PA-40 O) - PA . The entry for the contribution is made in the PA return. The program asks if you made a Sec 529 Contribution, answer Yes. Then enter the information.

For PA: 
Question: Can the new deduction on Schedule O for IRC Section 529 Tuition Account Program Contributions be taken by nonresidents?

Answer: The answer is yes as long as there is PA source income, the deduction can be taken.

Here's a synopsis of what can or can't be taken regarding this deduction:

1. Mom, Dad, Grandma, Grandpa, taxpayer, spouse, aunts, uncles, cousins, neighbors, friends (just about anybody) can take the deduction for any beneficiary.

2 There is no restriction on the kind of income that is taxable in PA. It does not have to be compensation, but the income has to be taxable to PA.

3. You don't have to be a resident of PA to take the deduction.

4. You can't roll over one plan into another to take the contribution. Rollovers don't count as contributions.

5. As long as the plan permits, you can take the deduction in the same year that a distribution is requested. You can make the contribution one day and take it out the next as long as the plan permits.

6. You can't contribute the $60,000 limit to a beneficiary as per the Federal limitation and take a deductions over the next three years. The deduction can only be taken in the year the contribution is made and is limited to $15,000.

7. The contribution has to be to a Section 529 plan, but does not have to be a PA Section 529 plan.

8. Coverdell Savings plan contributions do not qualify.

9.Taking the deduction will not make a taxpayer eligible for tax forgiveness as the Schedule SP uses Line 9 of the PA-40 in the eligibility income calculation.

@SobBeger