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Pennsylvania Free Printable 2023 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet) for 2024 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet

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Property Tax or Rent Rebate Program Instruction Booklet
2023 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)

PENNSYLVANIA or PROPERTY TAX RENT REBATE PROGRAM 2023 PA-1000 Booklet 04-23 HARRISBURG PA 17128-0503 www.revenue.pa.gov APPLICATION INSIDE INCOME $ MAX. REBATE 0 to $ 8,000 $1,000 $ 8,001 to $ 15,000 $ 770 $15,001 to $ 18,000 $ 460 $18,001 to $ 45,000 $ 380 INCOME MAX. REBATE $ 0 to $ 8,000 $1,000 $ 8,001 to $ 15,000 $ 770 $15,001 to $ 18,000 $ 460 $18,001 to $ 45,000 $ 380 Applicants can exclude one-half of all Social Security income. IMPORTANT DATES Application deadline: JUNE 30, 2024 Rebates begin: EARLY JULY, 2024 NOTE: The department may extend the application deadline if funds are available. Rebates for eligible seniors, widows, widowers and people with disabilities. WHAT IS THE PROPERTY TAX/RENT REBATE PROGRAM? A Pennsylvania program providing rebates on property tax or rent paid the previous year by income-eligible seniors and people with disabilities. 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 Income $ 0 to $ 8,001 to $15,001 to $18,001 to $ 8,000 $15,000 $18,000 $45,000 Maximum Rebate $1,000 $ 770 $ 460 $ 380 RENTERS Income $ 0 to $ 8,000 $ 8,001 to $15,000 $15,001 to $18,000 $18,001 to $45,000 Maximum Rebate $1,000 $ 770 $ 460 $ 380 ELECTRONIC PTRR FILING Pennsylvanians can visit mypath.pa.gov to file their Property Tax/Rent Rebate program applications. It’s free to use and has many benefits for applicants, including: • Error reducing automatic calculators • Faster processing • Direct deposit • Ability to upload required documents • Security features to ensure your sensitive information is safe • User-friendly features that are not available when filing a paper application CHECK APPLICATION STATUS Applicants can check the status of their rebates using the myPATH portal (mypath.pa.gov). Be sure to include a valid phone number on your application to receive updates automatically. The 2 2023 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. If you prefer to call to check the status of your application, you may dial 1-888-PA-TAXES. DIRECT DEPOSIT Get your rebate faster with direct deposit. See Pages 12 and 13 for details. WHAT’S NEW THIS YEAR? Governor Josh Shapiro delivered on a promise he made to older Pennsylvanians when he signed a new law that significantly expands the Property Tax/Rent Rebate (PTRR) program, the largest targeted tax cut for Pennsylvania seniors in nearly two decades. Under the expansion first proposed by the Governor, nearly 175,000 more Pennsylvanians qualify for a property tax or rent rebate. At the same time, many of the 430,000 claimants who previously qualified under the program’s prior guidelines will see their rebates increase. Here are the specific changes that will be in effect as eligible Pennsylvanians apply for rebates on property taxes or rent paid in 2023: • The income cap for homeowners has increased from $35,000 to $45,000 • The income cap for renters has increased from $15,000 to $45,000 • The maximum standard rebate has increased from $650 to $1,000 This is the first time the program has been expanded since 2006. Additionally, the income limits will be tied to the cost of living – which means older Pennsylvanians and those with disabilities will not lose out on their rebates through no fault of their own. Governor Shapiro pushed to make these commonsense changes to boost a program that provides a lifeline for hundreds of thousands of Pennsylvanians, helping many of them to age in place in their homes. PA-1000 Pennsylvania Property Tax or Rent Rebate Program www.revenue.pa.gov 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 2023, 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 2023, you must submit a copy of one of the following documents as proof of your 2023 Social Security income: Form SSA-1099 reporting your 2023 Social Security benefits, a statement from Social Security that reports the monthly or yearly Social Security/Supplemental Security Income benefits you received during 2023, or a bank statement showing the amount of Social Security/Supplemental Security Income benefits deposited into your account during 2023. PHILADELPHIA RESIDENTS Please read the special filing instructions on Page 11. ELIGIBILITY REQUIREMENTS You are eligible for a Property Tax/Rent Rebate for claim year 2023, 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, 2023; b. You were not 65, but your spouse who lived with you was 65 or older as of Dec. 31, 2023; c. You were a widow or widower during all or part of 2023 and were 50 or older as of Dec. 31, 2023; or d. You were permanently disabled and 18 or older during all or part of 2023, 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 $45,000 or less in 2023. 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 2023 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 2023 (see Page 12); and c. You or someone on your behalf paid the rent on your residence for 2023. PA-1000 Pennsylvania Property Tax or Rent Rebate Program 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 2023, 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). 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 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 • 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. 4 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 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 PA-1000 Pennsylvania Property Tax or Rent Rebate Program 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 “if Spouse is Deceased”, located in the area next to the Spouse’s SSN on the claim form. 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 the claim form on behalf of the deceased 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 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 www.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 You must fill in your Social Security Number and enter your county and school district codes even if using the preprinted label. If you are not using software or myPATH to prepare your claim and your label is correct, place your label in Section I. If you or your preparer are using software or myPATH to prepare your claim, or if any information on the preprinted label is incorrect, discard the label. If not using a label, follow the instructions for printing letters and numbers and completing your name and address. If your spouse lived in a nursing home the entire year do not include his/her Social Security Number on the claim form. He or she may qualify for a separate rebate on the rent paid to the nursing home. IMPORTANT TIPS: There are two lines to enter your 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, PA-1000 Pennsylvania Property Tax or Rent Rebate Program 5 state and ZIP code. 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. • Completely fill in all the appropriate ovals on your claim form. Sample M C D O E A P T 4 5 6 1 2 3 A N Y J O H N S T H A R R I S B U R G J A N E A P A A 2 2 1 7 1 2 8 2 2 2 7 5 U S As a claimant, you must provide your birth date, telephone number, county code, school district code, and, if applicable, your spouse’s Social Security Number, birth date, and name. If your spouse is deceased, completely fill in the oval “If Spouse is Deceased” in Section I of the form. COUNTRY CODE If your current mailing address is in the United States of America, you are not required to enter a country code. The department will automatically include the correct code for you. However, if - you lived at least part of the year in Pennsylvania; you meet the eligibility requirements for a property tax or rent rebate; and your current mailing address is in any other country, you must enter the alphabetic abbreviation for your mailing address country. The list of alphabetic abbreviation country codes can be found at https://www.irs.gov/efile-providers/foreign-country-code-listing-formodernized-e-file under the country codes menu selection. COUNTY & SCHOOL CODES You must enter the two-digit county code and five-digit school district code for where you lived on Dec. 31, 2023, even if you moved after Dec. 31, 2023. Using incorrect codes may affect your property tax rebate. IMPORTANT: The lists of county and school district names and the respective codes are on Pages 15, 16 and 17. If you do not know the name of the county or school district where you reside, you can either 1) check the county and school property tax bills used to complete this claim if you 6 are a property owner, or 2) obtain this information from the Online Customer Service Center at www.revenue.pa.gov. NOTE: Be sure to include your phone number when completing the claim form. The department will make automated phone calls to advise when claims 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 2023 and did not rent for any part of the year. If your deceased spouse’s name is on your deed or tax bills, include the decedent’s Social Security Number and name. (R) Renters: Fill in this oval if you rented and occupied your residence for all or part of 2023. (B) Owner/Renter: Fill in this oval if you owned and occupied your residence for part of 2023, and also rented and occupied another residence for the rest of 2023, 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, 11 and 12 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, 2023. 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 spouse’s age the first time you file.) 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. The type of claimant under which the decedent qualifies under Line 2 above must also be included. A copy of the death PA-1000 Pennsylvania Property Tax or Rent Rebate Program certificate must be submitted and Schedule G must be completed. SECTION III - LINES 4 THROUGH 18 You must report the total household income you earned and/or received during 2023 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 2023 Social Security Benefits as shown in Box 5 of your benefit statement SSA-1099, one-half of your 2023 SSI, one-half of your 2023 Social Security Disability Income, and one-half of your 2023 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 2023. 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 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. PA-1000 Pennsylvania Property Tax or Rent Rebate Program 7 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 2023 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 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. 8 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. 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 2023; • 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; • 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 PA-1000 Pennsylvania Property Tax or Rent Rebate Program • 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% of the average retired worker Social Security payment for 2022. The average retired worker Social Security payment for 2022 is $9,948. Enter $9,948 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 $19,896 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 $45,000 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 14 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 11. 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 2023 or a claim is being filed on behalf of a deceased owner who died during 2023. PA-1000 Schedule B - If you were a widow or widower age 50 to 64 who remarried in 2023. PA-1000 Schedule E - If you used part of your residence for a purpose other than living quarters in 2023. 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 2023 real estate tax bills that have been marked “paid” by the tax collector (see the instructions beginning 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 2023 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. PA-1000 Pennsylvania Property Tax or Rent Rebate Program 9 PA-1000 COMPLETION SAMPLE Fill in your Social Security Number. Fill in this oval if your spouse is deceased. 2305010015 PA-1000 Fill in only one oval for Line 1. Property Tax or Rent Rebate Claim 03-23 PA Department of Revenue P.O. Box 280503 Harrisburg PA 17128-0503 OFFICIAL USE ONLY II Fill in only one oval in each If Spouse is Deceased, fill in the oval. Spouse’s Social Security Number PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE HERE Last Name LABEL Discard label if it is not correct and fill in all data in Section I. 2023 Check your label for accuracy. If incorrect, do not use the label. Complete Section I. Your Social Security Number PLACE If your label is correct, place it here. I 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 section. 1. I am filing for a rebate as a: P. Property Owner – See instructions R. Renter – See instructions B. Owner/Renter – See instructions 2. I Certify that as of Dec. 31, 2023, 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 Country Code * 3. Filing on behalf of a decedent Daytime Telephone Number M M D D Y Y Dollars TOTAL INCOME received by you and your spouse during 2023 4. Social Security, SSI and SSP Income (Total benefits $ 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 and disability insurance benefits, and life insurance benefits, except the first $5,000 of total death benefit payments. . . . . . . . . . . . S 11d. 11e. Cents s s s s s s s s 11f. Gifts of cash or property totaling more than $300, except gifts between members of a household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11f. s 11g. 12. Claimants with Federal Civil Service Retirement System Benefits enter $9,948 or $19,896. 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. s s s Fill in this oval on behalf of decedent. Fill in School District Code (see Pages 16 and 17). Fill in County Code (see Page 15). 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. s s s s 11g. Miscellaneous income and annualized income amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in only one oval for Line 2. 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. 2305010015 2305120012 PA-1000 2023 03-23 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 2023 property tax. Submit copies of receipted tax bills. 15. Property Tax Rebate. Enter the maximum standard rebate amount from Table A for your income level here: (_______) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Compare this amount to line 14 and enter the lesser amount to the right. 15. RENTERS ONLY e l p 16. Total 2023 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 Table B 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 Table A for your income level here: (_______) Compare this amount to the sum of Lines 15 and 18 and enter the lesser amount to the right. m a 19. s s s s s s 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. S Checking 20. Place an X in one box to authorize the Department of Revenue to directly deposit your rebate into your: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. 21. Routing number. Enter in boxes to the right. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings 21. 23. Enter the amount from Line 13 of the claim form on this line and circle the corresponding Maximum Rebate amount for your income level. Owners use Table A and Renters use Table B. TABLE A - OWNERS ONLY INCOME LEVEL Maximum Standard Rebate $ 0 to $ 8,000 $1,000 $ 8,001 to $15,000 $ 770 $15,001 to $18,000 $ 460 $18,001 to $45,000 $ 380 TABLE B - RENTERS ONLY INCOME LEVEL Maximum Rebate $ 0 to $ 8,000 $1,000 $ 8,001 to $15,000 $ 770 $ 15,001 to $18,000 $ 460 $ 18,001 to $45,000 $ 380 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 state 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. Claimant’s Signature Date Spouse’s Signature Date Witnesses’ Signatures: If the claimant cannot sign, but only makes a mark. 1. 2. PREPARER: I declare that I prepared this return, and that it is to the best of my knowledge and belief, true, correct and complete. Preparer’s Signature, if other than the claimant Date Name of claimant’s power of attorney or nearest relative. Please print. Telephone number of claimant’s power of attorney or nearest relative. ( ) Preparer’s Name. Please print. Home address of claimant’s power of attorney or nearest relative. Please print. Preparer’s telephone number ( ) City or Post Office State Claim filing deadline – June 30, 2024 You can call 1-888-728-2937 after June 1 to verify the status of your claim. 2305120012 10 Enter your Routing Number here (direct deposit only). 22. Account number. Enter in boxes to the right. . . . . . . . . . 22. IV An excessive claim with intent to defraud is a misdemeanor punishable by a maximum fine of $1,000, and/or imprisonment for up to one year upon conviction. The claimant is also subject to a penalty of 25 percent of the entire amount claimed. Claimant signs here. If you were both a Property Owner and a Renter, complete Lines 14 through 19. 2305120012 PA-1000 Pennsylvania Property Tax or Rent Rebate Program ZIP Code Enter your Account Number here (direct deposit only). IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 2305010056 PA-1000 Property Tax or Rent Rebate Claim 03-23 (FI) PA Department of Revenue P.O. Box 280503 Harrisburg PA 17128-0503 I START 2023 OFFICIAL USE ONLY Check your label for accuracy. If incorrect, do not use the label. Complete Section I. Your Social Security Number Spouse’s Social Security Number ➜ II Fill in only one oval in each If Spouse is Deceased, fill in the oval. PLEASE WRITE IN YOUR SOCIAL SECURITY NUMBER(S) ABOVE Last Name First Name MI First Line of Address Second Line of Address City or Post Office State Spouse’s First Name MI ZIP Code County Code School District Code * * CODES *REQUIRED section. 1. I am filing for a rebate as a: P. Property Owner – See instructions R. Renter – See instructions B. Owner/Renter – See instructions 2. I Certify that as of Dec. 31, 2023, 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 Country Code 3. Filing on behalf of a decedent Claimant’s Birthdate MM/DD/YY Spouse’s Birthdate MM/DD/YY Daytime Telephone Number III Dollars TOTAL INCOME received by you and your spouse during 2023 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. 4. Social Security, SSI and SSP Income (Total benefits $ 5. Railroad Retirement Tier 1 Benefits (Total benefits $ Cents LOSS 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. 11c. Value of inheritances, alimony and spousal support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11c. 11d. Cash public assistance/relief. Unemployment compensation and workers’ compensation, except Section 306(c) benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11e. Gross amount of loss of time insurance benefits and disability insurance benefits, and life insurance benefits, except the first $5,000 of total death benefit payments. . . . . . . . . . . . 11d. 11e. 11f. Gifts of cash or property totaling more than $300, except gifts between members of a household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11f. 11g. Miscellaneous income and annualized income amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11g. 12. Claimants with Federal Civil Service Retirement System Benefits enter $9,948 or $19,896. 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. IMPORTANT: You must submit proof of the income you reported – See the instructions on Pages 7 to 9. 2305010056 Reset Entire Form TOP OF PAGE NEXT PAGE PRINT IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 2305110054 PA-1000 2023 03-23 (FI) START Your Social Security Number ➜ Your Name: PROPERTY OWNERS ONLY 14. Total 2023 property tax. Submit copies of receipted tax bills. 15. Property Tax Rebate. Enter the maximum standard rebate amount from Table A for your income level here: (_______) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Compare this amount to line 14 and enter the lesser amount to the right. 15. RENTERS ONLY 16. Total 2023 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 Table B 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 Table A for your income level here: (_______) Compare this amount to the sum of Lines 15 and 18 and enter the lesser amount to the right. 19. 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., 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. Checking 20. Place an X in one box to authorize the Department of Revenue to directly deposit your rebate into your: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. 21. Routing number. Enter in boxes to the right. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings 21. 22. Account number. Enter in boxes to the right. . . . . . . . . . 22. 23. Enter the amount from Line 13 of the claim form on this line and circle the corresponding Maximum Rebate amount for your income level. Owners use Table A and Renters use Table B. TABLE A - OWNERS ONLY INCOME LEVEL Maximum Standard Rebate $ 0 to $ 8,000 $1,000 $ 8,001 to $15,000 $ 770 $15,001 to $18,000 $ 460 $18,001 to $45,000 $ 380 TABLE B - RENTERS ONLY INCOME LEVEL Maximum Rebate $ 0 to $ 8,000 $1,000 $ 8,001 to $15,000 $ 770 $ 15,001 to $18,000 $ 460 $ 18,001 to $45,000 $ 380 IV An excessive claim with intent to defraud is a misdemeanor punishable by a maximum fine of $1,000, and/or imprisonment for up to one year upon conviction. The claimant is also subject to a penalty of 25 percent of the entire amount claimed. 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 state 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. Claimant’s Signature Date MM/DD/YY Spouse’s Signature Date Please sign the PA-1000 after printing. 1. Please sign the PA-1000 after printing. 2. PREPARER: I declare that I prepared this return, and that it is to the best of my knowledge and belief, true, correct and complete. MM/DD/YY Preparer’s Signature, if other than the claimant Please sign the PA-1000 after printing. Witnesses’ Signatures: If the claimant cannot sign, but only makes a mark. Date Please sign the PA-1000 after printing. Please sign the PA-1000 after printing. Name of claimant’s power of attorney or nearest relative. Please print. Telephone number of claimant’s power of attorney or nearest relative. Preparer’s Name. Please print. Home address of claimant’s power of attorney or nearest relative. Please print. Preparer’s telephone number City or Post Office State ZIP Code Claim filing deadline – June 30, 2024 You can call 1-888-728-2937 after June 1 to verify the status of your claim. 2305110054 Reset Entire Form 2305110054 RETURN TO PAGE 1 PRINT IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 2305210052 PA Rent Certificate PA Rent Certificate and Rental Occupancy Affidavit PA-1000 RC (EX) MOD 03-23 (FI) PA Department of Revenue START 2023 OFFICIAL USE ONLY Name as shown on PA-1000 Social Security Number ➜ You may make photocopies of this form as needed. If filing as a renter, you must provide proof of the rent you paid. If you rented at more than one address, you must submit proof for each address. PA RENT CERTIFICATE Your landlord must provide all the information on Lines 1 through 8. Your landlord, or your landlord’s authorized agent, must sign this PA Rent Certificate. If your landlord, or your landlord’s authorized agent, does not sign this PA Rent Certificate, you must complete Lines 1 through 8 and the Rental Occupancy Affidavit below. Your Rental Occupancy Affidavit must be notarized. 1. Street address of the residence for which the claimant paid rent 3. Rental unit is (fill in the appropriate oval): City, State, ZIP Code 2. Owner’s business name or landlord’s name (last, first, middle initial) if an individual Apartment in a House Mobile Home Lot Apartment Building Nursing Home Boarding Home Private Home Mobile Home Assisted Living Personal Care Home Building Name: Landlord’s Address City, State, ZIP Code Domiciliary Care Landlord’s EIN (if applicable) and daytime telephone number Foster Care If Domiciliary or Foster Care or if a Boarding or Personal Care Home, you must submit a copy of your contract agreement. Dollars YOU MUST COMPLETE ALL LINES. IF NONE, ENTER “0”. Cents Explanation of Item 4. 4. What was the amount of rent per month? (Include only the amount charged for rental. Do not include security deposits or amounts paid for food, medicine, medical care or personal care.) If your rental amounts changed during the year, please explain in the space provided. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. How much of the monthly rental amount was paid or subsidized by a governmental agency? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Total monthly amount of rent paid. (Subtract Line 5 from Line 4.) . . . . . . . . . . . . . . 6. Explanation of Item 7. 7. Number of months unit was occupied by the claimant in 2023. (If less than 12 months, please explain in the space provided.) . . . . . . . . . . . . . . . . . . 7. 8. What was the total rent paid in 2023 by the claimant? (Multiply Line 6 by Line 7.) Enter the amount here and on Line 16 of the claim form or the appropriate line(s) of Schedules D, E or F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. LANDLORD’S OATH: (Read carefully before signing) I certify that the information provided on this PA Rent Certificate is true, correct and complete to the best of my knowledge, information and belief. I further certify that – fill in the applicable oval(s). I was required to pay 2023 property taxes on the property in which the claimant resided in 2023. I made, or was required to make, a payment in lieu of taxes for 2023 on the property in which the claimant resided in 2023. The property in which the claimant resided in 2023 was tax exempt. Other names, excluding the spouse or minor children, appear on the lease. Please sign and date after printing. X Landlord’s Signature Date MM/DD/YY OCCUPANCY AFFIDAVIT I am, or am filing on behalf of, the claimant named above. I certify that I was unable to obtain the landlord’s signature on the PA Rent Certificate for the following reason(s): Affidavit: I certify that I am, or am filing on behalf of, the claimant named above. I also affirm all the information on the above PA Rent Certificate and Occupancy Affidavit is true, correct and complete to the best of my knowledge, information and belief. x Claimant's Signature. Please sign after printing. Claimant's Signature Notarize: Subscribed and sworn before me this day of x Date 20 Signature of Notary Public. Please sign after printing. Signature of Notary Public MM/DD/YY 2305210052 Reset Entire Form 2305210052 TOP OF PAGE PRINT IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING PHYSICIAN’S STATEMENT 2305310050 Physician’s Statement of Permanent and Total Disability PA-1000 PS 03-23 (FI) PA Department of Revenue 2023 OFFICIAL USE ONLY START Name as shown on PA-1000 Social Security Number ➜ Instructions A claimant not covered under the federal Social Security Act or the federal Railroad Retirement Act who is unable to submit proof of permanent and total disability may submit this Physician’s Statement. The physician must determine the claimant’s status using the same standards used for determining permanent and total disability under the federal Social Security Act or the federal Railroad Retirement Act. CAUTION: If the claimant applied for Social Security disability benefits and the Social Security Administration did not rule in the claimant’s favor, the claimant is not eligible for a Property Tax or Rent Rebate. Confidentiality Statement. All information on this Physician’s Statement and claim form is confidential. The department shall only use this information for the purposes of determining the claimant’s eligibility for a Property Tax or Rent Rebate. CERTIFICATION I certify the claimant named above is my patient and is permanently and totally disabled under the standards that the federal Social Security Act or the federal Railroad Retirement Act requires for determining permanent and total disability. Upon request from the PA Department of Revenue, I will provide the medical reports or records indicating diagnosis and prognosis of the claimant’s condition, including signs, symptoms and laboratory findings, if applicable or appropriate. Please sign after printing. Physician Signature Date MM/DD/YY Description of Claimant’s Permanent and Total Disability. Briefly describe the reason(s) the above-named claimant is totally and permanently disabled. Physician Identification Information. Please print. Name National Provider Identifier Business name, if applicable Address City State Office telephone number Office email address 2305310050 Reset Entire Form ZIP Code 2305310
Extracted from PDF file 2023-pennsylvania-form-pa-1000-booklet.pdf, last modified October 2023

More about the Pennsylvania Form PA-1000 Booklet Other Tax Credit TY 2023

The PA Property Tax / Rent Rebate Program benefits income-eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. Form PA-1000 Booklet requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Property Tax or Rent Rebate Program Instruction Booklet in January 2024, so this is the latest version of Form PA-1000 Booklet, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-1000 Booklet directly from TaxFormFinder. You can print other Pennsylvania tax forms here.


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Related Pennsylvania Other Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-1000 Booklet.

Form Code Form Name
Form PA-1000 Property Tax or Rent Rebate Claim
Form PA-1000 RC PA Rent Certificate - PA Rent Certificate and Rental Occupancy Affidavit (PA Property Tax/Rent Rebate)
Form PA-1000 B/D/E Widow or Widower/Public Assistance/Business Use Prorations (PA Property Tax/Rent Rebate)
Form PA-1000 PS Physician's Statement of Permanent and Total Disability (PA Property Tax/Rent Rebate)
Form PA-1000 F/G Multiple Owner or Lessor Prorations/Income Annualization (PA Property Tax/Rent Rebate)
Form PA-1000 A Deceased Claimant and/or Multiple Home Prorations (PA Property Tax/Rent Rebate)

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-1000 Booklet from the Department of Revenue in January 2024.

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Form PA-1000 Booklet is a Pennsylvania Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

Historical Past-Year Versions of Pennsylvania Form PA-1000 Booklet

We have a total of three past-year versions of Form PA-1000 Booklet in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form PA-1000 Booklet

2023 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)

2022 Form PA-1000 Booklet

2022 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)

2021 Form PA-1000 Booklet

2021 Pennsylvania Property Tax or Rent Rebate Program Instruction Booklet (PA-1000 Booklet)


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Source: http://www.taxformfinder.org/pennsylvania/form-pa-1000-booklet