Qualifications for Tax Forgiveness are:
- You are subject to Pennsylvania personal income tax. You and/or your spouse are liable for Pennsylvania tax on your income (or would be liable if you earned, received, or realized taxable income)
- You are not a dependent on another person's federal tax return; and
- You meet the eligibility requirements*
*A dependent child may be eligible if he or she is a dependent on the Pennsylvania Schedule SP of his or her parents, grandparents, or foster parents and they also qualify for tax forgiveness.
For more information, see Pennsylvania Schedule SP- Tax Forgiveness Credit in our Knowledgebase.
For complete instructions for PA Schedule SP, visit the PA website.