see PA-40 Instructions
INCOME NOT TAXABLE FOR PA PIT PURPOSES:
•
Social Security benefits and/or Railroad Retirement
benefits
•
Commonly recognized pension, old age, or retirement
benefits paid after becoming eligible to retire, and retiring
•
United Mine Workers Pension
•
Military pension benefits
•
Civil Service Annuity
•
Unemployment compensation and public assistance
•
Payments received under federal trade assistance, trade
adjustment allowances and alternative adjustment
assistance.
•
Payments received under workers' compensation acts,
occupational disease acts, or similar legislation; including
Heart and Lung Pension
•
Payments for injuries received while working, and
damages received, whether by suit or otherwise, for
personal injuries
•
Sick pay and disability benefits, including payments by
third party insurers for sickness or disability (does not
include amounts paid as sick leave)
NOTE:
If your employer includes your payments for
sickness, disability, and/or on-the-job injuries in Box 16
of your Form W-2, provide a statement from your
employer verifying the amount of these payments.
•
Employer-paid group term life insurance premiums
•
Damage awards and settlements from physical injury or
sickness such as pain and suffering or emotional distress
•
Child support
•
Alimony
•
Inheritances, death benefits, and income in respect of a
decedent (IRD) as defined for federal income tax purposes
•
Active-duty pay received as a member of the U.S. Armed
Forces from the U.S. government for service outside
Pennsylvania (see Page 37)
•
Awards and gifts made from detached or disinterested
generosity
•
Personal use of an employer’s owned or leased property
and/or services, at no cost or at a reduced cost
•
Federally taxable punitive damages received for personal
physical injury or physical sickness, whether received by
suit or by settlement
•
Income from contracts of insurance for long-term care
that do not have accumulated refundable reserves
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