Pennsylvania state income tax — ITIN filer guide

Pennsylvania taxes income at a flat 3.07% (tax year 2026), administered by the Pennsylvania Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 3.07%

  • State return form: Form PA-40 (Pennsylvania Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Must file PA-40 if total PA gross taxable income exceeds $33 (yes, thirty-three dollars), even if no tax is due — applies to residents, nonresidents, part-year residents, and dependents.
  • State sales tax: 6%
  • Special regime: Nearly all municipalities/school districts levy a local Earned Income Tax (commonly ~1%, higher in some places; Philadelphia wage tax ~3.7%) collected separately from the PA-40. Low-income filers may qualify for Tax Forgiveness (Schedule SP), which can refund 100% of PA tax withheld.
  • Scheduled change: No rate change; NEW Working Pennsylvanians Tax Credit (state EITC at 10% of federal) created in the budget signed November 12, 2025, beginning with the 2026 tax season.

Pennsylvania refund timing

  • E-filed returns: E-filed returns take ~4 weeks to process, then typically another 3-4 weeks for the refund to be direct-deposited or mailed.
  • Paper returns: Wait at least 8-10 weeks before checking the status of a paper-filed return's refund.
  • Check your Pennsylvania refund status

State tax agency

  • Pennsylvania Department of Revenue — pa.gov/agencies/revenue
  • Phone: (717) 787-8201 / 1-888-PATAXES (24-hour line)
  • Free filing option: myPATH (mypath.pa.gov) — the state's free online PA-40 filing system (named on the official WPTC page).

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Pennsylvania state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form PA-40 (Pennsylvania Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — myPATH (mypath.pa.gov) — the state’s free online PA-40 filing system (named on the official WPTC page).
  5. Or visit a VITA site for free in-person preparation

Pennsylvania state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Working Pennsylvanians Tax Credit (WPTC) — 10% (maximum state credit $805) of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

New for the 2026 tax season (2025-26 budget). Official DOR page: you must 'qualify for the federal EITC' and file federal Form 1040 plus PA-40; DOR auto-calculates the WPTC. Because the federal EITC requires valid SSNs, ITIN-only filers cannot claim it (DOR page does not address ITINs directly).

State child tax credit: No state CTC; PA's Child and Dependent Care Enhancement Credit (refundable, matched to the federal child/dependent care credit) covers care expenses, not a per-child credit — details not re-verified this session.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Pennsylvania Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.