Unknown Article Translation (Schedule SP (Tax Forgiveness Credit))

Qualifications for Tax Forgiveness are:

1. You are subject to Pennslvania personal income tax. You and/or your spouse are liable for Pennsylvania tax on your income (or would be liabile if you earned, received, or realized taxable income)
2. You are not a dependent on another person's federal tax return; and
3. 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.