PA does not allow losses on Schedule E , Schedule D or Schedule C to be used to offset other classes of income. Nor can the losses be carried forward or back. <a rel="nofollow" target="_blank" href="
https://revenue-pa.custhelp.com/app/answers/detail/a_id/176/kw/loss%20of%20profit%20from%20business"...>
The losses must be reported on the PA 40 but will not effect the PA taxable income.
