gains/losses Cost basis adjustment due to Pennsylvania non-conformity?

[sgrimm1]

How do I know if I need to make an adjustment? The form is asking me about all the gains/losses Cost basis adjustment due to Pennsylvania non-conformity? This was on the sale of stock; held for under one year.

Last year I didn't make any adjustments. The only confirmation I had to make was that there were gains and losses.  This year the form asks me to make a choice:

1. The sale is Not taxable in PA

2. Asses was used for personal or business purposes.

3. The sale requires an adjustment to the basis of the asset.

Additionally it ties back to Federal wash sales and I have no idea what they mean.

[wheman]

I have this same problem.  Fed return is OK.  PA return is asking me to "verify the PA basis.  How do I do this?

[AmyC]

Generally, your PA basis is the same as federal. However, there are times when it needs to be adjusted. PA revenue states in Net Gains (Losses) from the Sale, Exchange, or Disposition of Property:

There are many differences between the federal tax law treatment and Pennsylvania’s treatment of the gain or loss on the sale, exchange or disposition of property. Some of the differences include, but are not limited to: sales of business assets; IRC Section 338(h)(10) transactions; like-kind exchanges; wash sales; capital gains distributions; bona fide sales to related parties; and transactions related to fraudulent investment schemes. 

See also: 

PA Depreciation and Basis Adjustment for details.

Pass Through Entities - PA Department of Revenue

@wheman