Pennsylvania has made the following changes for the 2025 tax year:
Deductions
Student Loan Interest, up to $2,500, may be deducted from PA taxable income. The deduction is reported on the Schedule O. Please refer to the Schedule O for more information
Form Changes
The Schedule OC has been significantly redesigned for tax year 2025. The form's layout and structure have changed to enhance usability and processing efficiency. Please refer to the Schedule OC and instructions for more information.
Amended Returns
The department has clarified instructions on when to file an amended return to request a refund. Please see Page 41 for more information of PA-40 instructions.
Mailing Addresses
A new mailing address for farmers has been established. Refer to page 26 of PA-40 instructions for details.
Estimated Payments
The income threshold for when estimated payments are required to be made continue to increase as follows.