Copies of Documents to include with Pennsylvania Return

[Rambo70]

I'm gathering all the necessary documents to send along my printed 2023 PA tax return. But I'm not sure what documents are necessary. TurboTax said to include all 1099Rs. However, when I googled the question, it said to include 1099Rs if there were any PA withholdings stated on the 1099Rs.  There aren't any PA withholdings on any of my 1099Rs.  

So, my question is do I have to attach any of the following documents I received to my PA tax return:

1099 R

1099 SSA

1099 DIV

[Vanessa A · Accepted solution]

Pa does not tax Social Security so you do not need to include your 1099-SSA.  However, you will need to include your 1099-R and your 1099-DIV if you are mailing in your return. 

[andybrucenet]

Well - that can't be correct advice.

From PA Instruction Site : "NOTE: Do not include copies of Form(s) 1099-DIV and 1099-INT, unless the forms show PA income tax withheld."

[BillM223]

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.

[andybrucenet]

Thanks Bill for the clarification! 

Just submitted my own PA-40 and I can assure you I am Sorely Confused. The instructions were obviously written by a master codesmith as they say:

• PA-40
• Federal forms, W-2, then 1099-xxx (related to this thread!)
• PA-OC (doesn't apply to me)
• PA RK-1 - Well, I included the Federal K-1 as the instructions said to use it as I received no RK-1
• PA Schedules G-L - Don't have any of those
• And a great one: "All other required PA schedules and forms..."
• Followed by: "All other required documents, including federal schedules (where the instructions allow the use of federal schedules), that explain the information you entered."

Seems simple enough. But...so many questions, so few answers 🙂

1. By the PA-40 do they mean just the first two pages?
2. By "Federal Forms" do they mean the entire Federal return, or just the Federal 1040 2-pager, or something else entirely?
3. For 1099-MISC / 1099-NEC - I ran a small side-business so I have those. But they are included on my Schedule C. So it's unclear if those physical 1099 forms should have been included in my package. I chose *not* to include them as my Schedule C already has them. Also, I suspect that if I included them in the package then the state would think I earned the income twice (once on Schedule C, and again as "other compensation"). At least that's how my local YATB explained it to me when I first filed in 2019 and thought I owed a bunch of extra local tax - it was because I included my PA Schedule C *and* the 1099 forms I received.
4. The good old RK-1: I received a K-1 from the partnership, but TurboTax also created *two* PA RK-1 forms as part of my "documents for me to keep". Unclear which to provide! So - I provided the single physical K-1 I got from the partnership.
5. Then the wonderfully-worded "All other required PA schedules and forms...". Gee...do I put my PA Schedules A-E here? Or would those PA Schedules go with PA-40?
6. And finally "All other required documents, including federal schedules...". So do they mean random explanatory documents I feel like providing? Do they mean Federal Schedules A, C, D, etc.? Perhaps the novel I've been working on for several years? Unclear!

In my case:

• I wrote a cover letter explaining exactly what I included. That's page 1.
• Then I appended all my PA-40 and PA Schedules A-E. That's 11 pages.
• Then I included a copy of my single W-2 - so 1 more page.
• Then I included the Federal K-1 I received from partnership with its 2 pages of documentation - so another 3 pages total.
• Then I included my Federal 1040 complete tax return - another 20 pages.
• Finally - since TurboTax generated a PA RK-1 for me I included that. However - the single K-1 I received had to be entered *twice* into TurboTax: once for operating income and once for real-estate income. So I actually got *two* PA RK-1 forms for that single partnership. So I gave the state both 🙂 And that's another 10 pages.

I do not envy the poor soul in PA revenue dept that has to make sense of my 46-page return. But we does the best we can!

[DianeW777]

Please see the answers to your questions below about the attachments to your Pennsylvania (PA) tax return.

1. Yes, they mean the PA-40 itself.
2. Only federal forms that are used on the PA tax return and there isn't a separate PA specific form (Schedule C, D, E, F,  for example)
3. Good call - there is no need to submit the 1099 forms with your PA return. The key answer is ONLY if there is PA state tax withholding.
4. The K-1 you sent a copy of is fine. This is the original document you received and best to send with your PA tax return.
5. Yes, they would go with the PA-40. Any PA Schedules would go behind the PA-40 in alpha order.
6. Only income documents with PA state withholding and only forms or schedules that are not included in your 'PA' forms that have an entry on your PA-40. An example would be the K1 you sent along with your return. They might discard your novel unfortunately. 🙂
   • It sounds like you have already mailed the return so for future use, you do not need to include the full federal return.
   • The federal K1 makes sense because you actually didn't receive a PA-RK1 with the exception of the ones printed after your federal entry.
   • Also Future reference the W-2 should take center stage on the front of the package and any other document with state withholding.

• @andybrucenet