You need to add any 1099-Rs, whether or not there is PA tax withheld, but you are correct that the instructions say not to include the 1099-INT and 1099-DIV if no PA tax is withheld.
I assume this interesting difference is because PA does not tax many 1099-R distributions, so there would be no tax withheld but they want to see the attachment anyway.
And 1099-R distributions are likely to be much larger than the 1099-INT and 1099-DIV amounts, so would make more of a difference to the PA return, but this is just a guess.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
