Supported Forms

The following Pennsylvania forms are supported in Drake Tax 2023. Forms denoted with can be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
	Corporation Tax Payment Voucher		P	P
	Local Earned Income Tax Payment Voucher	P
	PA-41 Payment Voucher					P
	Philadelphia Annual Reconciliation of Employee Earnings Tax	P
	Philadelphia Annual Reconciliation of Employee Earnings Tax Payment Coupon	P
	Philadelphia BIRT and Mandatory Estimated BIRT Extension Payment Coupon	P	P	P	P	P
	Philadelphia BIRT and Mandatory Estimated BIRT Payment Coupon	P	P	P	P	P
	Philadelphia Business Income & Receipts Tax for Business Conducted In and Out of Philadelphia	P	P	P	P	P
	Philadelphia e-file Signature Authorization	P	P	P	P
	Philadelphia Income-Based Wage Tax Refund Petition Nonresidents Only	P
	Philadelphia Net Profits Tax Estimated Payment Coupon	P		P	P	P
	Philadelphia Net Profits Tax Extension Payment Coupon	P		P	P	P
	Philadelphia Net Profits Tax Payment Coupon	P		P	P	P
	Philadelphia School Income Tax	P
	Philadelphia School Income Tax Extension Payment Coupon	P
	Philadelphia School Income Tax Payment Coupon	P
	Philadelphia Wage Tax Refund Petition Commission Employees	P
	Philadelphia Wage Tax Refund Petition Salary/Hourly Employees	P
BIRT-EZ	Philadelphia Business Income & Receipts Tax - EZ for Business Conducted 100% in Philadelphia	P	P	P	P	P
CLGS-32-1	Taxpayer Annual Local Earned Income Tax Return	P
CLGS-32-3	Quarter Estimated Local Earned Income Tax	P
CT-V	Corporate Net Income Tax Fed/State Payment Voucher		P	P
NPT	Philadelphia Net Profit Tax	P		P	P	P
NTL	Philadelphia Business Income & Receipts Tax No Tax Liability (NTL)	P	P	P	P	P
PA 4562	Depreciation and Amortization	P
PA-1000	Property Tax or Rent Rebate Claim	P
PA-1000PS	Physician’s Statement of Permanent and Total Disability	P
PA-1000RC	Rent Certificate and Rental Occupancy Affidavit	P
PA-20S/PA-65	S Corporation/Partnership Information Return			P	P
PA-20S/PA-65 Directory	Partner/Member/Shareholder Directory			P	P
PA-20S/PA-65 Voucher	Nonresident Withholding Payment			P	P
PA-40	Income Tax Return	P
PA-40 NRC	Nonresident Consolidated Income Tax Return			P	P
PA-40 V	Payment Voucher	P		P	P
PA-40ES	Declaration of Estimated Income Tax for Individual, Fiduciary, or Partnership	P		P	P	P
PA-41	Fiduciary Income Tax Return					P
PA4562	Depreciation and Amortization		P	P	P	P
PA-65 Corp	Directory of Corporate Partners				P
PA-8379	Injured Spouse Claim and Allocation	P
PA-8453	Individual Income Tax Declaration for Electronic Filing	P
PA-8453 C	Corporate Net Income Tax Declaration for a State e-File Report		P	P
PA-8453F	Fiduciary Income Tax Declaration for Electronic Filing					P
PA-8453-NRC	Nonresident Consolidated Income Tax Return (PA-40 NRC) Tax Declaration for a State e-File Return			P	P
PA-8453P	S Corporation/Partnership Information Return (PA-20S/PA-65) – Directory of Corporate Partners (PA-65 Corp) Tax Declaration for a State e-File Return			P	P
PA-8857	Request for Relief from Joint Liability	P
PA-8879	e-File Signature Authorization	P
PA-8879 C	e-File Signature Authorization for RCT-101, PA Corporate Net Income Tax Report		P	P
PA-8879F	e-File Signature Authorization for PA-41					P
PA-8879-NRC	e-File Signature Authorization for Nonresident Consolidated Income Tax Return (PA-40 NRC)			P	P
PA-8879P	e-File Signature Authorization for PA S Corporation/Partnership Information Return (PA-20S/PA-65) Directory of Corporate Partners (PA-65 CORP)			P	P
RCT-101	Corporate Net Income Tax Report		P	P
RCT-101-I	Inactive PA Corporate Net Income Tax Report		P	P
RCT-103	Net Operating Loss Schedule		P	P
RCT-106	Determination of Apportionment Percentage		P	P
RCT-128C	Report of Change in PA Corporate Net Income Tax		P	P
REV-1175	Schedule AR, Explanation for Filing Amended		P	P
REV-1190	Tax Worksheet for PA-20S/PA-65 Schedule M, Part II, Section V, Line A			P	P
REV-1630	Underpayment of Estimated Tax by Individuals	P
REV-1630A	Underpayment of Estimated Tax by Individual Farmers	P
REV-1630F	Underpayment of Estimated Tax by Fiduciaries					P
REV-1834	Schedules C-8, Adjustment for Bonus Depreciation, and C-9, Adjustment for Deduction for Property which is Fully Depreciated, Sold, or Otherwise Disposed		P	P
REV-1882	Health Insurance Coverage Information Request	P
REV-238 CM	Out of Existence/Withdrawal Affidavit		P	P
REV-276	Extension Payment Voucher	P		P	P	P
REV-459B	Consent to Transfer, Adjust, or Correct PA Estimated Personal Income Tax Account	P
REV-677	Power of Attorney and Declaration of Representative	P	P	P	P	P
REV-798	Schedule C-2, PA Dividend Deduction Schedule		P	P
REV-798 A	Schedule RRT, Treatment of Repatriation Transition Tax		P	P
REV-802	Schedule C-6, Add-Back for Intangible Expenses or Cost and Related Interest		P	P
REV-803	Schedule C-7, Credit for Tax Paid by Affiliated Entities		P	P
REV-853	Corporate Net Income Tax Annual Extension Request Coupon		P	P
REV-857	Corporate Net Income Tax Estimated Tax Payment Coupon and Estimated Tax Payment		P	P
REV-860	Schedules C-5, Schedule of Taxes; OA, Other Additions; and OD, Other Deductions		P	P
REV-861	Schedule DA, Disposition of Assets		P	P
REV-934	Schedule of Nonbusiness Income		P	P
REV-986	Schedule to Support Claim of Exemption from Corporate Net Income Tax Under P.L. 86-272		P	P
REV-998 PT	Shareholder Tax Basis in PA S Corporation Stock Worksheet	P
Schedule 19	Taxable Sale of a Principal Residence	P
Schedule A (BIRT)	Computation of Tax on Net Income (Method I)	P	P	P	P	P
Schedule A (PA-40)	Interest Income	P
Schedule A (PA-41)	Interest Income and Gambling and Lottery Winnings					P
Schedule A (PA-1000)	Deceased Claimant and/or Multiple Home Prorations	P
Schedule A (PA-20S/PA-65)	Interest Income			P	P
Schedule B (BIRT)	Computation of Tax on Net Income (Method II)	P	P	P	P	P
Schedule B (PA-40)	Dividend Income	P
Schedule B (PA-41)	Dividend and Capital Gains Distributions Income					P
Schedule B (PA-20S/PA-65)	Dividend Income and Capital Gains Distributions			P	P
Schedule B/D/E (PA-1000)	Widow or Widower/Public Assistance/Business Use Prorations	P
Schedule C (PA-40)	Profit or Loss from Business or Profession (Sole Proprietorship)	P				P
Schedule C-1 (BIRT)	Computation of Apportionment Factor to be Applied to Apportionable Net Income	P	P	P	P	P
Schedule CP (PA-20S/PA-65)	Corporate Partner CNI Withholding				P
Schedule D (BIRT)	Computation of Tax on Gross Receipts	P	P	P	P	P
Schedule D (PA-40)	Sale, Exchange, or Disposition of Property	P
Schedule D (PA-41)	Sale, Exchange, or Disposition of Property					P
Schedule D-1 (REV-1689)	Calculation of Installment Sale Income	P
Schedule D-71 (REV-1742)	Sale or Exchange of Property Acquired Prior to June 1, 1971	P
Schedule DC (PA-40)	Child and Dependent Enhancement Tax Credit	P
Schedule DD (PA-41)	Distribution Deductions					P
Schedule D-I (PA-20S/PA-65)	Sale, Exchange, or Disposition of Property within Pennsylvania			P	P
Schedule E (BIRT)	Computation of Tax on Gross Receipts	P	P	P	P	P
Schedule E (PA-40)	Rents and Royalty Income (Loss)	P				P
Schedule E (PA-20S/PA-65)	Rent and Royalty Income (Loss)			P	P
Schedule F (PA-40)	Farm Income and Expenses	P				P
Schedule F/G (PA-1000)	Multiple Owner or Lessor Prorations/Income Annualization	P
Schedule G-L (PA-40/PA-41)	Credit for Taxes Paid (Long Form)	P
Schedule H (PA-20S/PA-65)	Apportioned Business Income (Loss)/Calculation of PA Net Business Income (Loss)			P	P
Schedule H-CORP	Corporate Partner Apportioned Business Income (Loss)				P
Schedule I (PA-20S/PA-65)	Amortization of Intangible Drilling and Development Costs			P	P
Schedule J (PA-40)	Income from Estates or Trusts	P
Schedule J (PA-41)	Income from Estates or Trusts					P
Schedule J (PA-20S/PA-65)	Income from Estates or Trusts			P	P
Schedule M (PA-20S/PA-65)	Reconciliation of Federal-Taxable Income (Loss) to PA-Taxable Income (Loss)			P	P
Schedule N (PA-41)	PA-Source Income and Nonresident Tax Withheld					P
Schedule NRH (PA-40)	Compensation Apportionment	P
Schedule NRK-1 (PA-20S/PA-65)	Nonresident Schedule of Shareholder/Partner/Beneficiary Pass-Through Income, Loss, and Credits	P		P	P
Schedule NRK-1 (PA-41)	Nonresident Schedule of Beneficiary Pass Through Income and Credits	P				P
Schedule NW (PA-20S/PA-65)	Nonresident Tax Withheld by PA S Corporations and Partnerships			P	P
Schedule O (PA-40)	Other Deductions	P
Schedule OC (PA-20S/PA-65)	Other Credits			P	P
Schedule OC (PA-40/41)	Other Credits	P				P
Schedule P (PA-40)	529 College and Career Savings Program Accounts	P
Schedule PA-40X	Amended PA Personal Income Tax	P
Schedule PA-41X	Amended PA Fiduciary Income Tax					P
Schedule RK-1 (PA-20S/PA-65)	Resident Schedule of Shareholder/Partner/Beneficiary Pass-Through Income, Loss, and Credits	P		P	P
Schedule RK-1 (PA-41)	Resident Schedule of Beneficiary Income and Credits	P				P
Schedule SC (BIRT)	Special Tax Schedule	P	P	P	P	P
Schedule SP (PA-40)	Special Tax Forgiveness	P
Schedule T (PA-40)	Gambling and Lottery Winnings	P
Schedule T (PA-20S/PA-65)	Gambling and Lottery Winnings			P	P
Schedule UE (PA-40)	Employee Business Expenses	P
Worksheet N (BIRT/NPT)	New Business and Employment Worksheet	P	P	P	P	P

New Forms

• Schedule NRK-1 (PA-41), Nonresident Schedule of Beneficiary Pass Through Income and Credits

• Schedule RK-1 (PA-41), Resident Schedule of Beneficiary Income and Credits

Modified Forms

• PA-20S/PA-65, S Corporation/Partnership Information Return

  • Schedule E, PA-20S/PA-65 Rent and Royalty Income (Loss) – Line 16, “Other expenses” may be affected by changes regarding IRC §179 deduction limitations.

  • Schedule M, Reconciliation of Federal-Taxable Income (Loss) to PA-Taxable Income (Loss) – Part II, line c is now reserved for future use. Effective January 1, 2023, Pennsylvania personal income tax law conforms to federal IRC §179 limitations regarding the IRC §179 deduction and total purchase limit of eligible IRC §179 property. The taxpayer may not deduct more than the IRC §179 deduction, and the IRC §179 deduction is phased out when aggregate eligible purchases exceed federal limits. The IRC §179 deduction and aggregate eligible purchase cost basis applies to the entity as well as each owner.

• PA-20S/PA-65 ES (P/S), Declaration of Estimated Withholding Tax for Partnerships and

• S Corporations (formerly PA-40 ES (P/S/F)) – The estimated payment voucher has been renamed PA-20S/PA-65 ES (P/S). Estates and trusts now use Form PA-41 ES (F), Declaration of Estimated Withholding Tax for Fiduciaries. Use the worksheet on these instructions to calculate the taxpayer’s estimated nonresident withholding. Payments of nonresident withholding can be made via myPATH.

• PA-65 CORP, Directory of Corporate Partners – A “52-53 Week” field has been added.

• Schedule C, (PA-40), Profit or Loss from Business or Profession – Act 53 of 2022 (Act 2022- 53, P.L. 513, No. 53) amended the PA PIT law to increase the PA PIT dollar limitation to match the FIT dollar limitation. The amendment applies to §179 property placed in service in tax years beginning on or after January 1, 2023. Refer to Personal Income Tax Bulletin 2023-02 for further information.

• Schedule D (PA-40), Sale, Exchange, or Disposition of Property – As of January 1, 2023, PA conforms to the federal tax treatment of deferring gains (losses) on like-kind exchanges under IRC Section 1031.

• Schedule F, (PA-40), Farm Income and Expenses – Act 53 of 2022 (Act 2022- 53, P.L. 513, No. 53) amended the PA PIT law to increase the PA PIT dollar limitation to match the FIT dollar limitation. The amendment applies to §179 property placed in service in tax years beginning on or after January 1, 2023. Refer to Personal Income Tax Bulletin 2023-02 for further information. Effective January 1, 2023, the deferral of tax due on gains from like-kind exchanges of property is allowed.

• Schedule OC, (PA 20-S/PA-65), Other Credits – Four new credits have been added:

  • Airport Land Development Program

  • Beginning Farmer Tax Credit

  • Housing Tax Credit

  • Pennsylvania Resource Manufacturing Tax Credit

• Schedule OC, (PA-40/PA-41), Other Credits – Beginning tax year 2023, a taxpayer and their spouse may file a joint tax return when either the taxpayer, spouse, or both are claiming any of the credits listed on Schedule OC; these credits may offset the tax liability of the spouse and vice versa.

• Schedules RK-1 and NRK-1, Resident/Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss, and Credits (PA20S/PA65)

  • A “52/53 Week” field was added under “Fiscal Year.”

  • “Disregarded Entity” and ownership information have been added to the top of the schedule.

  • The “Phone Number” field was removed.

Tax Law Change

Pennsylvania Senate passed House Bill 1272 in 2023, allowing a state-level Earned Income Tax Credit for working families.