Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet

Property Tax or Rent Rebate Program Instruction Booklet
2025 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)
PENNSYLVANIA
or

PROPERTY TAX

RENT REBATE PROGRAM
2025

PA-1000 Booklet 04-25

BUREAU OF INDIVIDUAL TAXES
HARRISBURG PA 17128-0503
revenue.pa.gov

APPLICATION INSIDE
INCOME

MAX. REBATE

HOMEOWNERS $
0 to $ 8,550
AND RENTERS
$ 8,551 to $ 16,040

$1,000

$16,041 to $ 19,240

$ 460

$19,241 to $ 48,110

$ 380

$ 770

FILE YOUR APPLICATION ONLINE

Property Tax/Rent Rebate Program applications
can now be submitted online via the Department
of Revenue’s myPATH portal at myPATH.pa.gov.
Applicants can exclude one-half
of all Social Security income.

IMPORTANT DATES
Application deadline: JUNE 30, 2026
Rebates begin: EARLY JULY, 2026
NOTE: The department may extend the
application deadline if funds are available.

Rebates for eligible seniors, widows,
widowers and people with disabilities.

2025
WHAT’S NEW
Governor Josh Shapiro during his first year in office
signed into law a historic expansion of the Property
Tax/Rent Rebate (PTRR) program, which means more
Pennsylvanians now qualify — and at the same time —
the vast majority who qualified in prior years are seeing
their rebates increase. This was the first time the program was expanded since 2006. The expansion:
• Increased the maximum standard rebate to $1,000.
• Increased the income cap for both homeowners and
renters.
• Increased the income cap to grow with inflation each
year moving forward.
This final provision is working as intended and the
income limits for the PTRR program have again
increased for this application year. This ensures the program keeps up with rising prices and remains impactful
for older Pennsylvanians and residents with disabilities.
Additionally, with the recent expansion of the program,
individuals who are a resident stockholder of a cooperative housing corporation, such as a condominium, should
file as either an owner/renter, or as a renter. Please see
the additional instructions on Pages 4, 11, and 12.

• Ability to upload required documents
• Security features to safeguard sensitive information
• User-friendly features not available when filing by paper
CHECK APPLICATION STATUS
You can check the status of a rebate online using
myPATH at mypath.pa.gov or by calling
1-888-PATAXES (728-2937).
If you include a valid phone number on your application,
you will receive updates automatically. The department
will make automated phone calls to advise when your
claim is received and again when your claim is approved
for payment. These calls begin around April.
DIRECT DEPOSIT
Get your rebate faster with direct deposit.
See Pages 11 and 12 for details.

WHAT IS THE PROPERTY TAX/RENT
REBATE PROGRAM?
A program that supports homeowners and renters
across Pennsylvania by providing rebates on property
taxes or rent paid in the prior year.
AM I ELIGIBLE?
The program benefits income-eligible Pennsylvanians age
65 and older; widows and widowers age 50 and older;
and people with disabilities age 18 and older.

HOMEOWNERS AND RENTERS
Income
$
0 to
$ 8,551 to
$16,041 to
$19,241 to

$ 8,550
$16,040
$19,240
$48,110

Maximum Rebate
$1,000
$ 770
$ 460
$ 380

ELECTRONIC PTRR FILING
Pennsylvanians can submit a Property Tax/Rent Rebate
application online using myPATH at mypath.pa.gov. It’s
free to use and benefits include:
• Faster processing and direct deposit
• Error-reducing automatic calculators

2

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

BEFORE YOU BEGIN
STATE SUPPLEMENTARY PAYMENT RECIPIENTS
The State Supplementary Payment (SSP) is not included
on your SSA-1099 form. The Department of Human
Services will issue annual statements to verify your SSP
benefit. SSP is still considered reportable income. As with
other Social Security income, only half of the SSP income
needs to be included on Line 4 of the Property Tax/Rent
Rebate claim form.
SOCIAL SECURITY RECIPIENTS WITH
PA ADDRESSES
If you were a Pennsylvania resident for all of 2025, you do
not have to submit proof of your Social Security income
including Social Security retirement and Supplemental
Security benefits. The Social Security Administration
provides Social Security income information to the PA
Department of Revenue. The PA Department of Human
Services will provide State Supplementary Payment
information to the department.
However, you or the person who prepares your claim will
need these statements to correctly calculate the amount of
your rebate. If none of these documents are available, you
or your preparer will need to estimate the amount you
received during the year. If the dollar amount you provide
is not correct, the department will adjust the amount of
your rebate based upon income amounts reported directly
to the department by the Social Security Administration or
the Department of Human Services.
SOCIAL SECURITY RECIPIENTS WITHOUT
PA ADDRESSES
If your address in Social Security Administration records
was not a Pennsylvania address for 2025, you must submit
a copy of one of the following documents as proof of your
2025 Social Security income: Form SSA-1099 reporting
your 2025 Social Security benefits, a statement from
Social Security that reports the monthly or yearly Social
Security/Supplemental Security Income benefits you
received during 2025, or a bank statement showing the
amount of Social Security/Supplemental Security Income
benefits deposited into your account during 2025.
PHILADELPHIA RESIDENTS
Please read the special filing instructions on Page 10.

ELIGIBILITY REQUIREMENTS
You are eligible for a Property Tax/Rent Rebate for claim
year 2025, if you meet the requirements in each of the
three categories below:

CATEGORY 1 – TYPE OF FILER
a. You were 65 or older as of Dec. 31, 2025;
b. You were not 65, but your spouse who lived with you
was 65 or older as of Dec. 31, 2025;
c. You were a widow or widower during all or part of
2025 and were 50 or older as of Dec. 31, 2025; or

d. You were permanently disabled and 18 or older
during all or part of 2025, you were unable to work
because of your medically determined physical or
mental disability, and your disability is expected to
continue indefinitely. If you received Supplemental
Security Income (SSI) payments, you are eligible for
a rebate if you meet all other requirements.
NOTE: If you applied for Social Security disability benefits
and the Social Security Administration did not rule in your
favor, you are not eligible for a Property Tax/Rent Rebate
as a disabled claimant.

CATEGORY 2 – ELIGIBILITY INCOME
When calculating your total eligible annual household
income, exclude one-half of your Social Security benefits
as shown in Box 5 of your SSA-1099 statement, one-half
of your Supplemental Security Income benefits, one-half of
your State Supplementary Payment benefits, and one-half
of any Railroad Retirement Tier 1 benefits as shown on
Form RRB-1099.
Your total eligible annual household income, including the
income that your spouse earned and received while residing with you, was $48,110 or less in 2025.
You must report all items of income, except the nonreportable types of income listed on Pages 8 and 9, whether
or not the income is taxable for federal or PA income tax
purposes.
NOTE: There may be differences between eligibility
income and PA-taxable income. Please see specific line
instructions for each category of income.

CATEGORY 3 – OWNER, RENTER, OR
OWNER/RENTER
To file as a property owner, renter, or owner/renter, you must
meet all requirements for one of the following categories:
OWNER
a. You owned and occupied your home, as evidenced
by a contract of sale, deed, trust, or life estate held by
a grantee;
b. You occupied your home (rebates are for your
primary residence only); and
c. You or someone on your behalf paid the 2025
property taxes on your home.
RENTER
a. You rented and occupied a home, apartment, nursing
home, boarding home, or similar residence in
Pennsylvania;
b. Your landlord paid property taxes or agreed to make
a payment in lieu of property taxes on your rental
property for 2025 (see Page 11); and
c. You or someone on your behalf paid the rent on your
residence for 2025.
revenue.pa.gov

3

OWNER/RENTER
a. You owned, occupied, and paid property taxes for
part of the year and were a renter for part of the year;
b. You owned and occupied your home and paid
property taxes and paid rent for the land upon which
your home is situated; or
c. You paid rent for the home you occupied, and paid
property taxes on the land upon which your home is
situated.
CAUTION: As a renter, if you received cash public assistance during 2025, you are not eligible for any rebate for
those months you received cash public assistance. Please
complete a PA-1000 Schedule D (enclosed in this booklet).
IMPORTANT: With the expansion of the program and the
new income thresholds for renters, individuals who are a
resident stockholder of a cooperative housing corporation,
such as a condominium, will most likely qualify for a higher
rebate if they file as an owner/renter or just as a renter.
The maximum standard rebate cannot exceed $1,000. If
your rent exceeds $5,000, and your property taxes are less
than $1,000, you should file as a renter, not as an
owner/renter.

PROOF DOCUMENTS THAT FIRST
TIME FILERS MUST SUBMIT
IMPORTANT: Please send photocopies, since the department cannot return original documents. Print your Social
Security number (SSN) on each proof document that you
submit with your claim form.
• If you are age 65 or older, provide proof of your age.
• If you are under age 65 and your spouse is age 65 or
older, provide proof of both your and your spouse’s age.
• If you are a widow or widower age 50 to 64, provide
proof of your age and a photocopy of your spouse’s
death certificate.
• If you are permanently disabled, age 18 to 64, you must
provide proof of your age and proof of your permanent
disability.
PROOF OF AGE
NOTE: If you receive Social Security or SSI benefits and
have proven your age with the Social Security
Administration, you do not need to submit proof of age.
IMPORTANT: The department accepts photocopies of the
following documents as proof of your age. Do not send
your original documents since the department cannot
return original documents.
• Birth certificate
• Blue Cross or Blue Shield 65 Special Card
• Church baptismal record
• Driver’s license or PA identification card
• Hospital birth record
• Naturalization/immigration paper, if age is shown
• Military discharge paper, if age is shown
4

• Medicare card
• PACE/PACENET card
• Passport
The department will not accept a Social Security card or
hunting or fishing license as proof of age.
If you have questions on other types of acceptable documents, please call the department at 1-888-222-9190.
PROOF OF DISABILITY
• For Social Security disability, SSI permanent and total
disability, Railroad Retirement permanent and total
disability, or Black Lung disability, provide a copy of your
award letter.
• For Veterans Administration disability, provide a letter
from the Veterans Administration stating that you are
100 percent disabled.
• For Federal Civil Service disability, provide a letter from
Civil Service stating that you are 100 percent disabled.
• If you do not qualify under any of the disability programs
mentioned above, did not apply for Social Security
benefits, or do not have a letter from the Veterans
Administration or Civil Service Administration, you must
submit a Physician’s Statement of Permanent Disability
(PA-1000 PS), enclosed in this booklet. The form must
describe your disability as permanent and your
physician must sign the statement to certify that the
information is true and accurate to the best of his/her
knowledge and belief.
IMPORTANT: The Physician’s Statement of Permanent
Disability cannot be used if you were denied Social
Security disability. The Department of Revenue has the
legal authority to require additional evidence that you are
permanently disabled and eligible for a rebate.
HOUSEHOLDS WITH MORE THAN
ONE QUALIFIED CLAIMANT
Only one member of your household may file a claim even
if more than one person qualifies for a rebate. If someone
other than your spouse appears on the deed or the lease,
please complete a PA-1000 Schedule F (enclosed in this
booklet). You may apply for only one rebate each year.
DECEASED CLAIMANT
To be eligible for a rebate, the claimant must have lived at
least one day of a claim year, owned and occupied and
paid taxes or rented and occupied and paid rent for the
claim year during the time period the claimant was alive.
The property tax paid for a deceased claimant will be prorated based upon the number of days the claimant lived
during the claim year. See Schedule A for the calculation of
the prorated property tax rebate.
To determine if a deceased claimant is eligible for a rebate, a
deceased claimant’s claim form must also include an annualized income amount in the calculation of total household
income. See Schedule G, specifically the instructions for Line
11g, for information on the calculation of annualized income

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

to be included in household income. A copy of the death certificate must also be included with the claim form.
A surviving spouse, estate or personal representative may
file a claim on behalf of a deceased claimant. A personal representative can also have a previously filed rebate issued in
his or her name, instead of the name of the decedent, in certain circumstances. Please see sections entitled SURVIVING
SPOUSE, AN ESTATE, and PERSONAL REPRESENTATIVE for details.
SURVIVING SPOUSE
The surviving spouse can file the completed claim and
include a copy of the death certificate and a letter stating that
he/she was the spouse of the claimant at the time of death.
The surviving spouse may sign on the claimant’s signature
line.
OR
If the surviving spouse is eligible to file a claim, he/she can
file under his/her own name instead of submitting a claim
using the deceased individual’s claim form.
The surviving spouse should print his/her name, address,
and Social Security number (SSN) in Section I, and follow the
filing instructions. The surviving spouse should furnish proof
required for a first time filer. Do not use the label the department sent to the decedent in the booklet. The surviving
spouse should enter the deceased spouse’s SSN and name
in the spouse information area, and fill in the oval in box 3 on
the claim form next to "Spouse" and fill in the date of death.
AN ESTATE
The executor or the administrator of the claimant’s estate
may file the claim and submit a Short Certificate showing the
will was registered or probated. When there is no will and
there are assets (an estate), submit a copy of the Letters of
Administration. A Short Certificate or Letters of Administration
can be obtained from the county courthouse where the death
is recorded. The person filing on behalf of the deceased person must fill in the oval next to "Claimant" in box 3 of the
claim form and provide the date of death. The person may
sign on the claimant's signature line.
PERSONAL REPRESENTATIVE
If a person dies and there is no will, the will has not been registered or probated or there is no estate, then a personal representative may file a claim on behalf of an eligible decedent.
A decedent’s personal representative must fill in the oval next
to "Claimant" in box 3 of the claim form and provide the date
of death, submit a copy of the decedent’s death certificate, a
DEX-41, Application for Refund/Rebate Due the Decedent,
and a receipted copy of the decedent’s funeral bill showing
that the personal representative personally paid the decedent’s funeral expenses in an amount that is greater than or
equal to the amount of the Property Tax/Rent Rebate to
which the decedent is entitled.
If a person dies after filing a claim and there is no will, or if
the will has not been registered or probated, or there is no
estate, then a personal representative can also request
that the department change the rebate to be issued into
his/her name. In cases where the rebate check has been

received but cannot be cashed, the check must be
returned with a request to have the rebate issued in the
name of the personal representative. The decedent’s personal representative must submit a copy of the decedent’s
death certificate, a DEX-41, Application for Refund/Rebate
Due the Decedent, and a receipted copy of the claimant’s
funeral bill showing that the personal representative
personally paid the funeral expenses in an amount that is
greater than or equal to the amount of the Property
Tax/Rent Rebate to the claimant is entitled.
The DEX-41, Application for Refund/Rebate Due the
Decedent, can be obtained by visiting the department’s
website at revenue.pa.gov or by using one of the department’s Forms Ordering Services found on Page 18.
If you have any questions regarding the filing of a claim on
behalf of a deceased claimant, please call the department
at 1-888-222-9190.
PRIVACY NOTIFICATION
By law, (42 U.S.C. § 405(c)(2)(C)(i); 61 Pa. Code §117.16)
the Pennsylvania Department of Revenue has the authority
to use the Social Security number (SSN) to administer the
Property Tax or Rent Rebate Program, the Pennsylvania
personal income tax and other Commonwealth of
Pennsylvania tax laws. The department uses the SSN to
identify individuals and verify their incomes. The department also uses the SSN to administer a number of tax-offset and child-support programs federal and Pennsylvania
laws require. The commonwealth may also use the SSN in
exchange-of-tax-information agreements with governmental
authorities.
Pennsylvania law prohibits the commonwealth from
disclosing information that individuals provide on income
tax returns and rebate claims, including the SSN(s), except
for official purposes.

PA - 1000 FILING INSTRUCTIONS
SECTION I - SOCIAL SECURITY NUMBER, NAME,
ADDRESS, AND RESIDENCE INFORMATION

• Do not include any punctuation such as apostrophes,
•
•
•
•
•

commas, periods, and hyphens.
Use black ink. Another color such as red ink will delay
the processing of your rebate claim.
Do not use pencil or pens labeled as gel pens or any
red ink.
Print all information on your claim neatly inside the
boxes.
Use upper case (capital) letters. Use a blank box to
separate words.
Print one letter or number in each box when entering
your Social Security number, name, address, dollar
amounts, and other information. If your name,
address, or city begins with Mc, Van, O’, etc., do not
enter a space or a punctuation mark.
1-888-222-9190

5

I Check your label for accuracy. If incorrect, do not use the label. Complete Section I.
Your Social Security Number
Spouse’s Social Security Number

1
PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE

Last Name

First Name

MI

2
First Line of Address

3
Second Line of Address

City or Post Office

State

Spouse’s First Name

MI

County Code School District Code

*

4
Claimant’s Birthdate

Spouse’s Birthdate

M M D D Y Y

ZIP Code

5*

CODES
*REQUIRED
Country Code

6

Daytime Telephone Number

M M D D Y Y

7

8

When completing the information in Section I, the following guidelines must be followed:
1. The claimant’s SSN must be entered on the application. The spouse’s SSN must also be entered if the
claimant and spouse resided together for the entire
year. Do not enter the spouse’s SSN if they were
deceased during the claim year.
2 Enter the claimant’s name as last name, first name,
and middle initial.
3. Enter the current address of the claimant (or the
address where correspondence is to be delivered).
This should match the address on the tax bills or the
current rental address; if not, an explanation must be
included. There are two lines for entering an address.
For the First Line of Address, enter the street
address. If the address has an apartment number
(APT), suite (STE), floor (FL), or rural route number
(RR), enter it after the street address. If the street
address and the apartment number, suite, etc. do not
fit on the First Line of Address, enter the street
address on the Second Line of Address and the
apartment number, suite, etc. on the First Line of
Address. For the Second Line of Address, enter the
post office box, if applicable. If there is no post office
box, leave the Second Line of Address blank.
The U.S. Postal Service prefers that the actual delivery
address appears on the line immediately above the city,
state, and ZIP code.
On the third line, enter the city or post office. If either
exceeds 14 letters, use the approved postal abbreviation. Also enter the two-letter state abbreviation and
five-digit ZIP Code.
4. If the spouse is deceased during the claim year, fill-in
completely the oval in box 3 of the claim form next to
"Spouse" and provide the date of death. This is especially important if the spouse’s name still appears on
the tax bill (whether living or deceased).
5. Enter the two-digit county and five-digit school district
codes indicating where the claimant resided as of
Dec. 31 of the claim year (see pages 15 - 17). If you
do not know the name of the county or school district
where you reside, you can either check the county
and school property tax bills used to complete this
6

claim, or you can obtain this information from the
Online Customer Service Center at revenue.pa.gov.
6. If the address is in the United States, you are not
required to enter the country code. If the current mailing address is in another country but you are claiming
a rebate because you lived at least part of the year in
Pennsylvania and meet the eligibility requirements of
the program, you must enter the alphabetic abbreviation for the country. A list of country codes can be
found at irs.gov/e-file-providers/country-codes.
7. Enter the birth date of all claimants. A claimant must
provide their birth date, and if applicable, their
spouse’s birth date, and name.
8. A daytime telephone number should be provided. The
department will make automated phone calls to
advise when applications are received and again
when they are approved for payment.

SECTION II - FILING STATUS CATEGORIES
Line 1 - Please fill in the oval that shows your correct
filing status. Fill in only one oval. Filling in more than one
oval may reduce the amount of your rebate.
(P) Property Owners: Fill in this oval if you owned and
occupied your home for all or part of 2025 and did not rent
for any part of the year.
(R) Renters: Fill in this oval if you rented and occupied
your residence for all or part of 2025.
(B) Owner/Renter: Fill in this oval if you owned and occupied your residence for part of 2025, and also rented and
occupied another residence for the rest of 2025, or if you
owned your residence and rented the land where your
residence is located.
EXAMPLE: John pays property taxes on a mobile home
that he owns and occupies. His mobile home is on land
that he leases. John may claim a property tax rebate on
the mobile home and a rent rebate on the land. See Pages
9, 10, and 11 for documents you must send as proof of
property taxes or rents paid.
Line 2 - Certification. Please read each description and
select the type of filer that applies best to your situation
as of Dec. 31, 2025. A surviving spouse age 50 to 64 is
eligible for a rebate as a widow or widower, while a
surviving spouse who is 65 or older can file as a claimant.
A surviving spouse under 50 may be able to file a claim for
a deceased claimant if the deceased was 65 or older.
Please complete the claim form using your Social Security
number, name and address, and supply all appropriate
documentation.
a. Claimant age 65 or older
b. Claimant under age 65, with a spouse age 65 or older
who resided in the same household (You must submit
proof of your and your spouse's age the first time you
file.)

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

c. Widow or widower, age 50 to 65 (If your most recent
marriage ended in divorce, you do not qualify as a
widow/widower.)
d. Permanently disabled and age 18 to 64
See Page 4 for acceptable proof of age documents.
Line 3 - If you are filing on behalf of a decedent (a
claimant who died during the claim year who otherwise
would have been an eligible claimant under a, b, c, or d
for Line 2 above), completely fill in the oval next to
"Claimant" in box 3 of the claim form and provide the
date of death.
If your spouse died "during the claim year" completely
fill in the oval next to "Spouse" and provide the date of
death.
A copy of the death certificate must be included with
the claim form for each decedent.

SECTION III - LINES 4 THROUGH 18
You must report the total household income you earned
and/or received during 2025 for each category, which
includes your spouse’s income earned and/or received
while residing with you.
All claimants must submit proof of annual income.
IMPORTANT: The department reserves the right to
request additional information or make adjustments to
federal data if credits or deductions were taken to reduce
income.
CAUTION: Spouses may not offset each other’s income
and losses.
The department has the legal authority to require evidence
of the income you report on your claim. The following lists
the kinds of income you must report and the documents
you must submit as proof of the reported income. You must
include the income that your spouse received while
residing with you. See Pages 8 and 9 for a list of the kinds
of income that you do not need to report.
NOTE: Print your Social Security number on each Proof
Document that you submit with your claim form.
Line 4 - Include one-half of your 2025 Social Security
Benefits as shown in Box 5 of your benefit statement
SSA-1099, one-half of your 2025 SSI, one-half of your
2025 Social Security Disability Income, and one-half of
your 2025 State Supplementary Payment. No documentation is required, if using a PA address.
Line 5 - Include one-half of your Railroad Retirement
Tier 1 Benefits. Submit a copy of form RRB-1099.
CAUTION: The total income from old age benefit
programs from other countries, such as Service Canada
Old Age Security, must be converted into U.S. dollars and
reported on Line 6.
Line 6 - Include the gross amount (not the taxable
amount) of pensions, annuities, Individual Retirement
Account distributions, Tier 2 Railroad Retirement Benefits,
and Civil Service Disability Benefits. Do not include Black

Lung Benefits, federal veterans’ disability payments, or
state veterans’ benefits. State veterans’ benefits include
service connected compensation or benefits of any kind
provided to a veteran or unmarried surviving spouse
paid by a commonwealth agency or authorized under
the laws of the commonwealth. Submit photocopies of
pension/annuity benefits statements along with other
forms 1099 showing income for 2025.
IMPORTANT: Do not include rollovers from Individual
Retirement Accounts and employer pensions. However,
proof must be provided. Proof includes, but is not limited
to, a federal Form 1099-R showing a rollover or other
documentation indicating that the distribution was rolled
into a new account.
If you have one or more distributions from annuity, life
insurance, or endowment contracts reported on Form
1099-R that are included as interest income on your PA-40
Personal Income Tax Return, please write “Included as
Interest Income on PA-40” across the top of any Form
1099-R for such distributions and include copies of all your
Forms 1099-R with your claim form.
Line 7 - Report interest and dividends received or credited
during the year, whether or not you actually received
the cash. If you received dividends and capital gains
distributions from mutual funds, report the capital gains
distributions portion of the income as dividends, not
as gains from the sale or exchange of property. Include
interest received from government entities. You must also
include all tax-exempt interest income from direct obligations of the U.S. government, any state government, or any
political subdivision thereof in the amount shown on Line 7.
SUBMIT THE FOLLOWING:
• A copy of your federal Form 1040 Schedule B or your
PA-40 Schedule A and/or B; or copies of any federal
Forms 1099 you received; OR
• A copy of the front page of your PA or federal income tax
return verifying the income reported on Line 7.
IMPORTANT: If you received capital gains distributions
from a mutual fund, you must use PA Schedule B or the
front page of your PA tax return to verify your income. If
you have PA tax-exempt interest income, you must include
federal Form 1040 Schedule B along with a copy of the
front page of your federal tax return.
Line 8 - Include gains or losses you realized from the sale
of stocks, bonds, and other tangible or intangible property
as well as any gains or losses realized as a partner in a
partnership or shareholder in a PA S corporation. Do not
include capital gains distributions from mutual funds
required to be reported on Line 7.
NOTE: The nontaxable gain on the sale of your principal
residence must also be reported on this line. If you realized
a loss from the sale of your principal residence, this loss
may be used to offset any other gains you realized from
the sale of tangible or intangible property. However, any
net loss reported on this line cannot be deducted from any
other income. You may also submit photocopies of each
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7

PA Schedule RK-1, PA Schedule NRK-1, or federal
Schedule K-1 that shows your gains or losses for each
partnership or PA S corporation.
Submit a copy of your federal Form 1040 Schedule D, a
copy of your PA-40 Schedule D, or copies of any federal
Forms 1099 you received which will verify any gains or
losses you realized. If you received capital gains distributions from mutual funds, do not include a copy of federal
Form 1040 Schedule D. You must include a copy of your
PA-40 Schedule D.
If you sold your personal residence during this claim
year, submit a statement showing the sale price less
selling expenses, minus the sum of the original cost and
permanent improvements.
CAUTION: You may only use losses from the sale or
exchange of property to offset gains from the sale or
exchange of property.
Line 9 - Include net rental, royalty, and copyright income or
loss realized during 2025 from property owned and rented
to others, oil and gas mineral rights, royalties, or income
received from a copyright as well as any net income or loss
realized as a partner in a partnership or shareholder in a
PA S corporation.
CAUTION: You may only use rental losses to offset
rental income.
IMPORTANT: If you receive income from the rental of a
portion of your own home, you must complete and submit
a PA-1000 Schedule E (enclosed in this booklet). Submit a
copy of your federal Form 1040 Schedule E, Part I, or
PA-40 Schedule E from your income tax return. You may
also submit photocopies of each PA Schedule RK-1,
PA Schedule NRK-1, or federal Schedule K-1 that shows
your net income or loss from rents, royalties, patents, and
copyrights for each partnership or PA S corporation.
Line 10 - Include net income or loss from a business,
profession, or farm, and net income or loss you realized
as a partner in a partnership or a shareholder in a PA
S corporation.
CAUTION: You may only use business losses to offset
business income.
IMPORTANT: If you operate your business or profession at
your residence, you must complete and submit a PA-1000
Schedule E (enclosed in this booklet).
Submit a photocopy of each federal Form 1040 Schedule
C or F, or PA-40 Schedule C or F from your income tax
return. You may also submit photocopies of each PA
Schedule RK-1, PA Schedule NRK-1, or federal Schedule
K-1 that shows your income or loss for each business.
Lines 11a - 11g - Other Income - Complete Lines 11a
through 11g to report all other income that you and your
spouse earned, received, and realized.
For each category of income on Lines 11a through 11g,
you must submit proof, such as photocopies of Forms
W-2, Department of Human Services cash assistance
8

statements, your federal or PA income tax returns, and any
other documents verifying income.
Line 11a. - Gross salaries, wages, bonuses, commissions, and estate or trust income not included in business,
profession, or farm income.
Line 11b. - Gambling and lottery winnings, including
PA Lottery, Powerball and Mega Millions winnings, prize
winnings, and the value of other prizes and awards. (A
PA-40 Schedule T must be submitted to verify these winnings,
as well as a W-2G to document PA Lottery winnings.)
Line 11c. - Value of inheritance, alimony, and spousal
support money.
Line 11d. - Cash public assistance/relief, unemployment
compensation, and workers’ compensation benefits,
except Section 306(c) benefits.
Line 11e. - Gross amount of loss of time insurance benefits,
disability insurance benefits, long-term care insurance
benefits (if received directly by the claimant), and life
insurance benefits and proceeds, except the first $5,000 of
the total death benefit payments.
Line 11f. - Gifts of cash or property totaling more than
$300, except gifts between members of a household.
Line 11g. - Miscellaneous income and annualized
income amount. Include any income not identified above
prior to the calculation of annualized income. If a claimant
died during the claim year, an annualized income amount
must also be included if there is no surviving spouse. To
calculate the annualized income amount, complete
Schedule G. When adding amounts for Line 3 of Schedule
G, do not add any negative amounts reported on Lines 8,
9, or 10.
Do not report the following income:
• Medicare or health insurance reimbursements;
• Food stamps, surplus foods, or other such non-cash
relief supplied by a governmental agency;
• Property Tax/Rent Rebate received in 2025;
• The amount of any damages due to personal injuries or
sickness. Damages include Black Lung benefits and
benefits granted under Section 306(c) of the Workers’
Compensation Security Fund Act (relating to Schedule
of Compensation for disability from permanent injuries
of certain classes);
• Payments provided to eligible low-income households
under the commonwealth’s Low Income Home Energy
Assistance Program;
• Payments received by home providers of the domiciliary
care program administered by the Department of Aging,
except those payments in excess of the actual expenses
of the care;
• Disability income received by disabled children in the
household;
• Federal veterans’ disability payments or state veterans’
benefits received by the veteran or unmarried surviving
spouse;

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

• The difference between the purchase price of your

residence and its selling price, if you used the proceeds
from the sale to purchase a new residence. This new
residence must be your principal residence;
• Federal or state tax refunds;
• Spouse’s income earned or received while not living
with you;
• Public Assistance benefits received by children in the
household, even though the check is issued in
claimant’s name;
• Qualified distributions from ABLE (Achieving a Better
Life Experience) Savings Programs;
• Federal stimulus or economic impact payments;
• STRIVE Program credits;
• Child support; and
• Individual Retirement Account and employer pension
rollovers (must provide a copy of federal Form 1099-R
indicating rollover or other supporting documentation).
CAUTION: If a claimant had significant income that is not
typically received in equal amounts throughout the claim
year, or if the number-of-days method does not accurately
calculate the annualized income, the claim may be filed
using an alternative method for determining the annualized
income amount to be included on Line 11g. A worksheet
must be included to show how the amount of annualized
income was determined in those instances. The worksheet
must clearly show how the income was determined and an
explanation of the reason for deviating from the Schedule
G method. Examples of when the claim would be filed
using an alternative method would include instances
where there is income from a one-time event such as a
gain on the sale of stock, lump sum payments from an IRA
or annuity, an amount is reported as an inheritance, or a
payment is received as a beneficiary on a life insurance
policy. Proof of the deviation from the number-of-days
method may be required by the department. The department will accept reasonable methods of calculating the
annualized income amount.
Line 12 - If you and/or your spouse received benefits
from the federal Civil Service Retirement System (CSRS)
as (a) retired federal civil service employee(s) or as a surviving spouse, you may reduce your total eligibility income
by 50 percent of the average retired worker Social Security
payment for 2025. The average retired worker Social
Security payment for 2025 is $11,432. Enter $11,432 on
Line 12 only if you include CSRS benefits in Line 6. If both
you and your spouse received CSRS benefits, or if you
received your own CSRS benefits and CSRS benefits as a
surviving spouse, enter $22,864 on Line 12. Otherwise,
enter $0.
Line 13 - Add the positive income figures reported on
Lines 4 through 11g, subtract the amount on Line 12 (if
applicable) and enter the net result on Line 13 and 23. Do
not include losses reported on Lines 8, 9, and/or 10.

IMPORTANT: If you have over $48,110 of income claimed
on Line 13, you are not eligible for either Property Tax or
Rent Rebate relief under this program.
Line 14 - For Property Owners Only
Before completing Line 14 of the claim form, complete any
schedules listed in the instructions for this line. If you must
complete more than one schedule, you must complete
them in alphabetical order. If one schedule does not apply
to you, skip it, and go to the next schedule. You must carry
forward, as the total tax paid, the last amount shown on the
previous schedule you complete to the next schedule
you complete.
Enter the total amount of the property taxes paid for
your primary residence, or the amount shown as eligible
property taxes paid on the last schedule completed.
IMPORTANT: If you do not enter the amount of all taxes
paid on the primary residence, you will limit the department’s ability to determine your eligibility for and amount of
a supplemental rebate. See Page 13 for more information
on supplemental rebates.
You must deduct interest or penalty payments, municipal
assessments, per capita taxes, or occupation taxes included
in your payment. If you paid early and received a discount,
you enter the amount you actually paid on Line 14. You
must also deduct other charges included in your tax bills.
See taxes that are not acceptable on Page 10.
If your name does not appear on the receipted tax bills,
you must submit proof of ownership. Examples of proper
proof are: a copy of the deed or a copy of the trust
agreement, will, or decree of distribution if you inherited
your property. If your address is not on your receipted
property tax bill or mortgage statement, you also must
submit a letter from your tax collector or mortgage company
verifying your home address.
NOTE: If your tax bills include a name and/or names other
than yours and your spouse’s, you must complete PA-1000
Schedule F or submit proof that you are the sole owner of
the property.
Include only the property tax on the amount of land that is
necessary for your personal use.
PA-1000 Schedule A - If you owned and occupied your
home for less than the entire year of 2025 or a claim
is being filed on behalf of a deceased owner who died
during 2025.
PA-1000 Schedule B - If you were a widow or widower
age 50 to 64 who remarried in 2025.
PA-1000 Schedule E - If you used part of your residence
for a purpose other than living quarters in 2025.
PA-1000 Schedule F - If your deed shows owners other
than your spouse.
As proof of property tax paid, homeowners must
provide photocopies of one of the following real estate
documents:
• All 2025 real estate tax bills that have been marked
“paid” by the tax collector (see the instructions beginning
1-888-222-9190

9

on this page for the proper calculation of the amount on
Line 14). If you paid your taxes in quarterly installments,
a tax bill must be submitted for each period. For tax bills
that are not marked paid by the tax collector, the department will accept a photocopy of both sides of the
cancelled check along with a copy of the tax bill;
• Your year-end mortgage statement showing the amount
of real estate taxes paid;
• A letter signed by the tax collector certifying that you
paid your 2025 real estate taxes. The letter should also
declare the total tax does not include nuisance taxes or
penalty; OR
• A receipted copy of your tax billing from your owner’s
association or corporation. Resident stockholders of a
cooperative housing corporation, such as a condominium,
may qualify as property owners based on their pro rata
share of the property taxes paid to the corporation for
their residence.
IMPORTANT: If you are a resident stockholder and you
paid rent exceeding $5,000, and your property taxes are
less than $1,000, please see instructions for Line 16 and
file as a renter only. If you paid rent less than $5,000, see
instructions for Line 19 and file as an owner/renter.
The following types of receipted real estate tax bills
are acceptable:
• County
• School district
• City
• Borough
• Township
Taxes/charges that are not acceptable (even if based
on millage):
• Flat rate charges
• Footage charges
• Personal property tax
• Per capita tax
• Occupational privilege tax
• Sewer rent
• Garbage collection charges
• Municipal assessments such as, or including, road,
institution, street, library, light, water, fire, debt, and
sinking fund taxes
• Interest or penalty payments
If your tax bills contain any of these charges, you must
deduct them when completing Line 14.
ATTENTION PHILADELPHIA RESIDENTS:
The City of Philadelphia has provided the department
with electronic records of all receipted 2025 property
tax bills for Philadelphia that were paid by Dec. 31,
2025. If you live in the City of Philadelphia and paid
your 2025 property taxes by Dec. 31, 2025, do not
include a copy of your receipted property tax bills. If
10

you live in Philadelphia and paid your 2025 property
taxes in 2026, please submit proof of payment as
outlined in the preceding information.
NOTE: You or the person who prepares your claim will
need to know the amount of tax you paid in order to
correctly calculate your rebate. If you do not have a
copy of your original tax bill or a copy of your tax
payment, you or your preparer will need to estimate
the amount of taxes you paid. If the tax amount you
provide is not correct, the department will adjust the
amount of your rebate based upon the paid taxes
reported to the department by the City of Philadelphia.
Line 15 - To determine the amount for Line 15, start with
the amount of your total income on Line 23. In The
Rebate Table, find the income range that includes your
Line 23 amount and circle the corresponding maximum
standard rebate amount. Compare your maximum standard rebate amount to the amount on Line 14 and enter
the lesser amount on Line 15. The maximum standard
rebate cannot exceed $1,000.
Line 16 - For Renters Only
PA Rent Certificate (PA-1000 Schedule RC) - You must
always complete this schedule before completing Line 16
or the additional schedules noted later in the instructions
for this line. If none of the additional schedules apply,
report the amount from Line 8 of Schedule RC on Line 16
of your claim form.
You may claim a rebate only if you pay rent to a property
owner for a dwelling that you rent for use as a home that is
a self-contained unit.
NOTE: A landlord-tenant relationship exists when the
landlord (lessor) provides the claimant (lessee) with a
lease for a self-contained unit. This usually means a
separate kitchen, bath and bedroom.
The landlord (lessor) must maintain a lease agreement,
have separate utility bills, have other evidence of a selfcontained unit, and report the rental income on federal
and PA tax returns. If the landlord (lessor) also claims a
Property Tax/Rent Rebate, they must submit a PA-1000
Schedule E (enclosed in this booklet), and provide their
federal or PA tax return. You, as the claimant for a rebate,
are responsible to prove a landlord-tenant relationship.
Self-contained dwellings for rent eligible for rent rebates
can include:
• Apartment in a house
• Apartment building
• Boarding home
• Mobile home
• Mobile home lot
• Nursing home
• Private home
• Personal care home
• Assisted living
• Condominium

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

• Domiciliary care
• Foster care
Rent Payment Subsidies - For the purpose of this rebate
claim, subtract rent payment subsidies provided by or
through a governmental agency from the total rent you
paid. See Line 5 of the PA Rent Certificate.
Renters must provide one of the following
proof documents:
1. A fully completed PA Rent Certificate (PA-1000
Schedule RC), filled out by the landlord, for
each place you rented during the year. Keep
copies for your records. Your landlord or his/her
authorized agent should complete Lines 1 through 8
and sign the PA Rent Certificate.
2. A fully completed PA Rent Certificate, filled out by
the claimant, along with a notarized Occupancy
Affidavit or rent receipts. If you cannot get your
landlord to sign the form, you must still complete and
submit the PA Rent Certificate (PA-1000 Schedule
RC) along with the notarized Occupancy Affidavit that
is below the PA Rent Certificate. The reason the landlord’s signature could not be obtained must be included. You may also submit the form with copies of your
rent receipts. The rent receipts for each period in
which you paid the rent must include the landlord or
his/her agent’s signature, the full amount of rent paid,
your name and the complete address of the rental
property.
NOTE: The department will not accept cancelled checks as
proof of rent paid. Print your Social Security number on
each proof document that you submit with your claim form.
IMPORTANT: If your landlord is a tax-exempt entity and is
not required to pay property taxes on your rental property,
you do not qualify for a rent rebate unless your landlord
makes payments in lieu of taxes. In this situation, landlords
agree to make reasonable cash payments in lieu of taxes
to a local government authority (county, municipality,
school district, fire/police department, etc.) in order to allow
their residents to claim rent rebates.
Before completing Line 16 of the claim form, complete any
schedules listed in the instructions for this line. If you must
complete more than one schedule, you must complete
them in alphabetical order.
If one schedule does not apply to you, skip it, and go to the
next schedule. You must carry forward, as the total rent
paid, the last amount shown on the previous schedule you
complete to the next schedule you complete.
Report the amount shown on the last schedule that applies
to you on Line 16 of the claim form.
PA-1000 Schedule B - If you were a widow or widower age
50 to 64 who remarried in 2025.
PA-1000 Schedule D - If you were a renter who received
cash public assistance in 2025.
PA-1000 Schedule E - If you used part of your residence
for a purpose other than living quarters in 2025.

PA-1000 Schedule F - If your lease shows persons other
than your spouse or minor children.
If you were required to complete Schedules B, D, E, or F,
enter the lesser amount of the total rent paid in 2025 or the
amount shown as eligible rents paid, on the last schedule
completed.
Line 17 - Multiply Line 16 by 20 percent (0.20).
Line 18 - To determine the amount for Line 18, start with
the amount of your total income on Line 23. In The Rebate
Table, find the income range that includes your Line 23
amount and circle the corresponding maximum rebate
amount. Compare your maximum rebate amount to the
amount on Line 17 and enter the lesser amount on Line 18.
The maximum standard rebate cannot exceed $1,000.
Line 19 - For Owner/Renter Only
CAUTION: As an owner/renter, only fill in Oval B
(Owner/Renter) in Section II of the claim form. Do not fill in
Oval P or R. Filling in other ovals may reduce your rebate
amount. If you were both a property owner and a renter
in 2025, you must calculate your property tax rebate
separately from your rent rebate. Complete Lines 14 and
15 to calculate your property tax rebate and complete
Lines 16 through 18 to calculate your rent rebate.
Add Lines 15 and 18 - To determine the amount for Line
19, start with the amount of your total income in Line 23. In
The Rebate Table, find the income range that includes
your Line 23 amount and circle the corresponding maximum standard rebate amount. Compare your maximum
standard rebate amount to the sum of Lines 15 and 18 and
enter the lesser amount on Line 19. The maximum standard rebate cannot exceed $1,000.

DIRECT DEPOSIT
Line 20 - In order to comply with banking rules, direct
deposits are not available for rebates going to bank
accounts outside the U.S. If your bank account is outside
the U.S., do not complete the direct deposit Lines 20, 21,
and 22. The department will send you a paper check.
If your rebate will be going to a bank account within the
U.S., you have the option to have your rebate directly
deposited.
If you want the Department of Revenue to directly deposit
your rebate into your checking or savings account at your
bank, credit union, or other financial institution, place an X
in the appropriate box on Line 20. Then complete Lines 21
and 22.
IMPORTANT: If the direct deposit request is to a representative payee bank account or bank account for anyone
other than the claimant or the claimant’s spouse (in the
case of a joint claim), each claim filed requesting payment
to that account must include a copy of the contract, agreement, or other document authorizing the payee as the
proper receiver of the claimant’s rebate.
CAUTION: Be sure to enter the correct routing and account
numbers. Please check with your financial institution to
revenue.pa.gov

11

SAMPLE CHECK
50-42
370
1234567890

Joe & Jane Taxpayer
123 Drive Avenue
Nowhere, PA 78910

0001

Date
$

Pay To The Order Of:

Dollars
Your Bank
Commonwealth Region
Routing Number
Harrisburg, PA

Account Number

Memo

Check Number

Signature
I: 250250025 :I

202III02III086

III0001

Please do not send a copy of a blank or voided check with your rebate application.
make sure your direct deposit will be accepted and to get
the correct routing and account numbers. The Department
of Revenue:
• Is not responsible for a lost rebate if you enter the
wrong account information.
• Cannot change the banking information you enter in
these spaces.
• Will send a check instead of making a direct deposit
into your account if the information you entered is not
accurate or up to date.
• Will convert a direct deposit payment request into a
paper check to be mailed to the claimant if the department cannot verify the rebate is authorized for direct
deposit into a representative payee bank account.
By placing an X in either box on Line 20, you are authorizing the department to directly deposit your rebate into your
checking or savings account. Direct deposits cannot be
made to Social Security Direct Express ® cards.
IMPORTANT: Do not include a copy of a blank check
with your rebate application. The department cannot
complete this information on your application.
Line 21 - Routing Number
Enter your bank or financial institution’s nine-digit routing
number. The first two digits must be 01 through 12, or 21
through 32. Do not use spaces or special characters when
entering the routing number. EXAMPLE: The routing
number on the sample check above is 250250025.
If you are attempting to complete this line using a deposit
slip, please contact your financial institution to determine if
the routing number is correct. Many times the number on
the deposit slip is for internal use by the institution and
using it may delay the payment of your rebate.
NOTE: This number must be nine digits. Otherwise,
your financial institution will reject the direct deposit, and
the department will mail you a check.
12

IMPORTANT: Your check may state that it is payable
through a bank different from the financial institution where
you have your account (i.e. your check may have two banks
listed on the face). If so, do not use the routing number on
your check. Instead, ask your financial institution for the
correct routing number and enter it on Line 21.
Line 22 - Checking or Savings Account Number
Enter your checking or savings account number. Your
account number may be as many as 17 digits and may
contain both numbers and letters.
Enter the numbers and letters from left to right. Do not use
spaces or special characters when you enter your account
number and leave any unused boxes blank.
EXAMPLE: The checking account number on the sample
check above is 20202086. Do not include the check
number. The check number on the sample check is 0001.
If you are attempting to complete this line using a direct
deposit slip, please contact your financial institution to
determine if the account number is correct. Many times the
number on the deposit slip is for internal use by the institution and using it may delay the payment of your rebate.
CAUTION: If your bank has recently changed ownership,
the routing and account numbers on your check may be
incorrect. Please verify the routing and account numbers
with your bank before you enter them on Lines 21 and 22.
IMPORTANT: If you apply before the end of May and opt
for direct deposit of your rebate, you may notice a zero
dollar transaction on your April or May bank statement.
This transaction is part of a security process conducted to
verify your account information and ensure your rebate
arrives quickly and accurately. If account information
cannot be verified for direct deposit, the department will
send you a paper check.
Line 23 - Total Income
Line 23 is used to determine the correct rebate amount.
Enter the amount from Line 13 of the claim form on this line
and circle the corresponding Maximum Standard Rebate

PA-1000 Pennsylvania Property Tax or Rent Rebate Program

or Maximum Rebate amount for your income level. Use
The Rebate Table.

SECTION IV - OATH
Please read the following oath before signing the claim
form.
CLAIMANT OATH: I declare that this claim is true, correct,
and complete to the best of my knowledge and belief, and
this is the only claim filed by members of my household. I
authorize the PA Department of Revenue access to my
federal and Pennsylvania personal income tax records, my
PACE records, my Social Security Administration records,
and/or my Department of Human Services records. This
access is for verifying the truth, correctness, and completeness of the information reported in this claim.
If you do not agree with the oath, do not sign the claim
form. However, the department will not process the claim
form or issue a rebate without a signature.
NOTE: The Property Tax or Rent Rebate program is a
benefit provided to qualifying homeowners who apply.
The Department of Revenue will not place a lien or
judgment on your property because of a Property Tax/Rent
Rebate paid to you.
SIGNATURES: Sign and date the claim form in the space
provided. The signature must match the name listed on the
label or printed on the name line. If someone other than the
claimant signs the claim form, a copy of the Power of
Attorney, guardianship papers, or other documents entitling
that person to sign must accompany the claim form. In
the case of a deceased claimant, see the instructions
beginning on Page 4.
If the claimant makes a mark instead of a signature, two
people must sign the form as witnesses to the claimant’s
mark.
Also please provide the name, address, and telephone
number of the claimant’s nearest relative. This helps the
department locate claimants if the Post Office returns a
rebate check as undeliverable.
If you are signing the claim form on the behalf of the
claimant(s) under the authority of a Power of Attorney,
complete the name, telephone number and address lines
as indicated on Page 2 of the PA-1000, Property Tax or
Rent Rebate Claim Form. You must also include a copy of
the Power of Attorney form with the PA-1000 claim form
when filed.

Place your completed claim form and other necessary
documents in the envelope provided. Use the checklist
on the back of the envelope to verify that your claim is
complete. Incomplete claims will delay your rebate. If you
do not have the envelope the department provided, mail
your completed claim form and necessary documents to:
PA DEPARTMENT OF REVENUE
PROPERTY TAX OR RENT REBATE PROGRAM
PO BOX 280503
HARRISBURG PA 17128-0503

SUPPLEMENTAL PROPERTY TAX REBATES
Revenue from slots gaming is providing general property
tax relief to all Pennsylvania homeowners. Supplemental
property tax rebates, equal to 50 percent of taxpayers’
base rebates, are available to provide extra relief to
homeowners who need it the most.
Homeowners in Pittsburgh, Scranton, and Philadelphia
with eligibility income of $32,070 or less will receive additional payments, as will homeowners in the rest of the state
who meet the same income-eligibility requirement and pay
more than 15 percent of their household income in property
taxes.
IMPORTANT: If you are eligible for a supplemental
payment above the maximum rebate, the department will
calculate it for you. Please follow the instructions for Lines
14 and 15 on Pages 9 and 10 of this booklet to complete
your rebate application; do not adjust the amounts on
Line 15.

REBATE TABLE

TOTAL INCOME

From Line 13 of your claim form

$

0 to

$

Maximum
Rebate

8,550

$1,000

$ 8,551 to

$ 16,040

$ 770

$ 16,041 to

$ 19,240

$ 460

$ 19,241 to

$ 48,110

$ 380

SUBMIT YOUR APPLICATION
File electronically via myPATH in order to receive your
rebate faster. See Page 18.
You must complete and submit one original claim form to
the Department of Revenue. Do not submit a photocopy
of the claim form.
IMPORTANT: Do not use staples. Using staples delays
the processing of your claim and damages your claim form
and other documents.
1-888-222-9190

13

PA-1000 COMPLETION SAMPLE
Fill in your Social Security Number.

Fill in only one oval for Line 1.

2505010013

Fill in only one oval for Line 2.

PA-1000

Property Tax or Rent
Rebate Claim 04-25
PA Department of Revenue
P.O. Box 280503
Harrisburg PA 17128-0503

Discard label if
it is not correct
and fill in all
data in Section I.

2025

OFFICIAL USE ONLY

II Fill in one oval for 1 and 2.

Check your label for accuracy. If incorrect, do not use the label. Complete Section I.

Spouse’s Social Security Number

PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE

Last Name

PLACE   LABEL   HERE

If your label
is correct,
place it here.

I

Your Social Security Number

First Name

MI

First Line of Address

Second Line of Address

City or Post Office

State

Spouse’s First Name

MI

County Code School District Code

*
Claimant’s Birthdate

Spouse’s Birthdate

M M D D Y Y
III

ZIP Code

CODES
*REQUIRED
Country Code

M M D D Y Y

Dollars

TOTAL INCOME received by you and your spouse during 2025
divided by 2) . . . . . . . . .

4.

divided by 2) . . . . . . . . . . .

5.

6. Total Benefits from Pension, Annuity, IRA Distributions, and Railroad Retirement Tier 2 (Do not
include federal veterans’ disability payments or state veterans’ payments.) . . . . . . . . . . . . . . . . . . .

6.

7. Interest and Dividend Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

5. Railroad Retirement Tier 1 Benefits (Total benefits $

LOSS

e
l
p

8.

8. Gain or Loss on the Sale or Exchange of Property. . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

9.

9. Net Rental Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
LOSS

10.

10. Net Business Income or Loss . . . . . . . . . . . . . . . . . . . . . . . . . If a loss, fill in this oval. . . . .
Other Income.
11a. Salaries, wages, bonuses, commissions, and estate and trust income. . . . . . . . . . . . . . . . . . . . .

11a.

11b. Gambling and Lottery winnings, including PA Lottery winnings, prize winnings, and the value
of other prizes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11b.

am

11c.

11c. Value of inheritances, alimony, and spousal support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11d. Cash public assistance/relief. Unemployment compensation and workers’ compensation,
except Section 306(c) benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11e. Gross amount of loss of time insurance benefits, disability insurance benefits, and life insurance
benefits, except the first $5,000 of total death benefit payments. . . . . . . . . . . . . . . . . . . . . . . . . .

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2. I Certify that as of Dec. 31, 2025,
I am (a):
A. Claimant age 65 or older
B. Claimant under age 65,
with a spouse age 65 or
older who resided in the
same household
C. Widow or widower, age
50 to 64
D. Permanently disabled
and age 18 to 64
3. Deceased:
Claimant
Date of death ____/____/____
Spouse
Date of death ____/____/____

*
Daytime Telephone Number

4. Social Security, SSI, and SSP Income (Total benefits $

1. I am filing for a rebate as a:
P. Property Owner – See
instructions
R. Renter – See instructions
B. Owner/Renter – See
instructions

11d.
11e.

Cents

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11f. Gifts of cash or property totaling more than $300, except gifts between
members of a household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11f.

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11g.

12. Claimants with Federal Civil Service Retirement System Benefits enter $11,432 or $22,864.
See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13. TOTAL INCOME. Add only the positive income amounts from Lines 4 through 11g and subtract
the amount on Line 12. See Page 3 for income limitations. Enter this amount on Line 23. . . . . . . .

13.

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Fill in School District Code
(see Pages 15 and 17). Fill in
County Code (see Pages 15
through 17). Fill in Country
Code if applicable (see Page 6).
Report your total Social
Security, SSI, and SSP benefits
here. Divide the total by 2 and
enter the result on Line 4.

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11g. Miscellaneous income and annualized income amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fill in oval if claimant is
deceased and include the date
of death. Also fill in the oval
and include date of death for
spouse if applicable.

Report your total Railroad
Retirement Tier 1 benefits here.
Divide the total by 2 and enter
the result on Line 5.
Enter the total of Lines 4
through 11g, less Line 12.

IMPORTANT: You must submit proof of the income you reported – See the instructions on Pages 7 to 9.

2505010013

2505120010

PA-1000 2025 04-25
Your Social Security Number

Property Owners
complete Lines
14 and 15.
Renters complete
Lines 16, 17, and 18.

Your Name:

PROPERTY OWNERS ONLY
14. Total 2025 property tax. Submit copies of receipted tax bills.

. . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Property Tax Rebate. Enter the maximum standard rebate
Compare this amount to line 14 and
amount from the table for your income level here: (_______) enter the lesser amount to the right. 15.

RENTERS ONLY

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16. Total 2025 rent paid. Submit PA Rent Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
17. Multiply Line 16 by 20 percent (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
18. Rent Rebate. Enter the maximum rebate amount
Compare this amount to line 17 and
from the table for your income level here: (_______)
enter the lesser amount to the right.
18.

OWNER – RENTER ONLY
19. Property Tax/Rent Rebate. Enter the maximum
rebate amount from the table for your income
level here: (_______)

Compare this amount to the sum of
Lines 15 and 18 and enter the lesser
amount to the right.

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19.

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DIRECT DEPOSIT. Banking rules do not permit direct deposits to bank accounts outside the U.S. If your bank account is outside the U.S.,

If you want your
rebate directly
deposited, complete
Lines 20,
21, and 22.

do not complete the direct deposit Lines 20, 21, and 22. The department will mail you a paper check. If your rebate will be going to a bank
account within the U.S., you have the option to have your rebate directly deposited. If you want the department to directly deposit your rebate
into your checking or savings account, complete Lines 20, 21, and 22.

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Checking

20. Place an X in one box to authorize the Department of Revenue to directly deposit your rebate
into your: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .