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Pennsylvania Free Printable PA W-2 Reconciliation Worksheet (PA-40 W-2 RW) for 2020 Pennsylvania PA W-2 Reconciliation Worksheet

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PA W-2 Reconciliation Worksheet
PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

START PA-40 W-2 RW (EX) 07-19 (FI) HERE Name PA W-2 RECONCILIATION WORKSHEET Social Security Number ➜ Employer’s identification number from Box b FEDERAL WAGES (Box 1) FEDERAL WAGES (Box 1) MEDICARE WAGES (Box 5) COLUMN A COLUMN B COLUMN C COLUMN A COLUMN B COLUMN C MEDICARE WAGES (Box 5) PA WAGES (Box 16) PA WAGES (Box 16) SECTION I – Starting Point SECTION II – Additions 1. Company contribution to deferred compensation plan. 2. Elective deferrals to IRC Section 401(k) - Code “D” in Box 12. Elective deferrals under IRC Section 403(b) salary reduction agreement - Code “E” in Box 12. Elective deferrals under IRC Section 408(k)(6) salary reduction agreement (SEP) - Code “F” in Box 12. Elective and non-elective deferrals under IRC Section 457(b) deferred compensation plan - Code “G” in Box 12. Elective deferrals to a Section 501 (C)(18)(D) tax-exempt organization plan - Code “H” in Box 12. Income from a nonqualified deferred compensation (NQDC) plan - Code “Z” in Box 12. Deferrals to a NQDC plan qualifying under IRC Section 409A Code “Y” in Box 12. Other Additions (provide full descriptions) Fields 9a. through 9e. 3. 4. 5. 6. 7. 8. 9. 9a. 9b. 9c. 9d. 9e. 10. TOTAL (add Lines 1 through 9e.) SECTION III – Subtractions 11. Company contribution to deferred compensation plan. 12. Cost of group-term life - Code “C” in Box 12. 13. Income from a NQDC plan - Code “Z” in Box 12. 14. 15. Deferrals to a NQDC plan qualifying under IRC Section 409A Code “Y” in Box 12. Personal use of company vehicle. 16. Distributions from a NQDC plan. 17. Distributions from a NQDC plan previously taxed for Pennsylvania purposes. Other Subtractions (provide full descriptions) Fields 18a. through 18e. 18. 18a. 18b. 18c. 18d. 18e. 19. TOTAL (add Lines 11 through 18e.) SECTION IV – Finishing Point [Add Section I and Section II, Line 10 then subtract Section III, Line 19] RESET FORM TOP OF PAGE NEXT PAGE PRINT Pennsylvania Department of Revenue Instructions for PA W-2 RW Interest Income PA-40 W-2 RW IN (EX) 07-19 GENERAL INFORMATION GENERAL INSTRUCTIONS PURPOSE OF SCHEDULE Use the PA W-2 RW to provide supplemental information regarding amounts reported on federal Form W-2, Wage and Tax Statement, so that the department may reconcile the wages to determine if the proper amount of gross compensation income is reported for Pennsylvania personal income tax purposes. The W-2 RW may also be used to provide additional information regarding nonqualified deferred compensation distributions previously taxed. Column A reconciles the amount of federal wages in Box 1 of the W-2 to the amount of Medicare wages reported in Box 5 of W-2. Include those items of compensation, such as various types of retirement plan deferrals and any other items of compensation that are not included in federal wages but are included Medicare wages in Section II of the W-2 RW. Include those items of compensation included in federal wages that are not included in Medicare wages in Section III of the W-2 RW. RECORDING DOLLAR AMOUNTS Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar. WHO MUST COMPLETE The W-2 RW must be completed by taxpayers when the amount shown as Medicare wages in Box 5 of the W-2 are greater than Pennsylvania wages shown in Box 16 and there is insufficient information included on the W-2 to reconcile the wages without the additional information represented on the W-2 RW. The W-2 RW must also be completed when a PA resident taxpayer works in another state and Pennsylvania tax is not withheld from the wages when insufficient information is included on the W-2 to adjust the wages to the amount of world-wide wages a Pennsylvania resident would be subject to using Pennsylvania personal income tax rules. The W-2 RW may also be used to provide additional information regarding when wages reported on PA-40 Schedule W-2S, Wage Statement Summary, are not subject to tax for Pennsylvania personal income tax purposes. SCHEDULE INSTRUCTIONS IDENTIFICATION INFORMATION NAME OF TAXPAYER ON W-2 Enter the name of the taxpayer shown on the W-2. SOCIAL SECURITY NUMBER Enter the Social Security number (SSN) of the taxpayer shown on the W-2. EMPLOYER’S IDENTIFICATION NUMBER Enter the federal employer identification number from Box b of the W-2 for the employer whose wages are being reconciled. Column B reconciles federal wages in Box 1 of the W-2 to Pennsylvania wages in Box 16 or to what Pennsylvania wages should be (for wages earned by a Pennsylvania resident outside the state or by nonresidents). Include those items of compensation, such as various types of retirement plan deferrals and any other items of compensation that are not included in federal wages but are included Pennsylvania wages in Section II of the W-2 RW. Include those items of compensation included in federal wages that are not included in Pennsylvania wages in Section III of the W-2 RW. Column C reconciles Medicare wages in Box 5 of the W-2 to Pennsylvania wages in Box 16 or to what Pennsylvania wages should be (for wages earned by a Pennsylvania resident outside the state or by nonresidents). Include those items of compensation, that are not included in Medicare wages but are included Pennsylvania wages in Section II of the W-2 RW. Include those items of compensation included in Medicare wages that are not included in Pennsylvania wages in Section III of the W-2 RW. NOTE: The most common differences between federal, Medicare and Pennsylvania wages are included on Lines 1 thru 8 and Lines 10 thru 17. Other additions and subtractions not listed may be reported on Lines 9 and 17, respectively. IMPORTANT: If including the W-2 RW with a PA-40, Personal Income Tax Return, all three columns of the W-2 RW must be completed. LINE INSTRUCTIONS SECTION I STARTING POINT Enter the amount of federal wages from Box 1 of the W-2 in the space above the headings for Columns A and B. www.revenue.pa.gov PREVIOUS PAGE PA-40 W-2 RW NEXT PAGE PRINT 1 Enter the amount of Medicare wages from Box 5 of the W2 in the space above the heading for Column C. Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. SECTION II LINE 7 LINE 1 COLUMN A Enter the amount of earnings on amounts deferred that are included in Box 1 when a nonqualified deferred compensation (NQDC) plan fails to satisfy the requirements under IRC Section 409A plan shown as Code Z in Box 12 of the W-2. ADDITIONS COLUMN A Enter the amount of any company contributions to a deferred compensation plan not included in federal wages that are included in Medicare wages. LINE 2 COLUMNS A AND B Enter the amount of any elective deferrals the taxpayer/employee made to an IRC Section 401(k) cash or deferred arrangement plan shown as Code D in Box 12 of the W-2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 3 COLUMNS A AND B Enter the amount of any elective deferrals the taxpayer/employee made to an IRC Section 403(b) salary reduction agreement shown as Code E in Box 12 of the W2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 4 COLUMNS A AND B Enter the amount of any elective deferrals the taxpayer/employee made to an IRC Section 408(k)(6) salary reduction agreement shown as Code F in Box 12 of the W-2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 5 COLUMNS A AND B Enter the amount of any elective and non-elective deferrals the taxpayer/ employee made to an IRC Section 457(b) deferred compensation plan shown as Code G in Box 12 of the W-2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 8 COLUMNS A AND B Enter the amount of any deferrals the taxpayer/employee made to a nonqualified deferred compensation (NQDC) plan that are not required to be included in compensation under IRC Section 409A shown as Code Y in Box 12 of the W-2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINES 9a THROUGH 9e COLUMNS A AND B Enter the amount of any items of compensation not shown on Lines 1 thru 8 that are not included in federal wages that are included in Medicare or Pennsylvania wages. COLUMN C Enter the amount of any items of compensation not shown on Lines 1 thru 8 that are not included in Medicare wages that are included in Pennsylvania wages. LINE 10 COLUMNS A AND B Add the amounts on Lines 1 thru 9e and enter the total for each column. SECTION III SUBTRACTIONS LINE 11 COLUMN C Enter the amount of any company contributions to a deferred compensation plan not included in federal wages that are included in Medicare wages. LINE 12 LINE 6 COLUMNS A AND B Enter the amount of any elective deferrals the taxpayer/employee made to an IRC Section 501(C)(18)(D) tax-exempt organization plan shown as Code H in Box 12 of the W-2. If contributions were made but are not shown in 2 PA-40 W-2 RW PREVIOUS PAGE COLUMNS B AND C Enter the amount of the cost of group-term life insurance payments shown as Code C in Box 12 of the W-2. If payments were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. www.revenue.pa.gov NEXT PAGE PRINT LINE 13 COLUMN C Enter the amount of earnings on amounts deferred that are included in Box 1 when the NQDC plan fails to satisfy the requirements under IRC Section 409A plan shown as Code Z in Box 12 of the W-2. LINE 14 COLUMN C Enter the amount of any deferrals the taxpayer/employee made to a NQDC plan that are not required to be included in compensation under IRC Section 409A shown as Code Y in Box 12 of the W-2. If contributions were made but are not shown in Box 12 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 15 COLUMNS B AND C Enter the amount of any personal use of company vehicle included in federal wages. This amount is sometimes included in Box 14 of the W-2. If not included as a separate amount in Box 14 of the W-2, enter the amount from the last pay statement of the year from the employer. LINE 16 COLUMN A Enter the amount of any distributions from a NQDC plan that were not previously included in Pennsylvania wages. LINE 17 COLUMN B Enter the amount of any distributions from a NQDC plan that were previously included in Pennsylvania wages. www.revenue.pa.gov PREVIOUS PAGE IMPORTANT: Proof that the amounts deferred for a NQDC plan were previously included in Pennsylvania wages is also required to be included with the return. LINES 18a THROUGH 18e COLUMNS A AND B Enter the amount of any items of compensation not shown on Lines 11 thru 16 that are included in federal wages that are not included in Medicare or Pennsylvania wages. COLUMN C Enter the amount of any items of compensation not shown on Lines 11 thru 16 that are included in Medicare wages that are not included in Pennsylvania wages. LINE 19 COLUMNS A, B AND C Add the amounts on Lines 11 thru 18e and enter the total for each column. SECTION IV FINISHING POINT COLUMNS A, B AND C Add the amount from Section I and Section II, Line 10 and subtract the amount from Section III, Line 19 and enter the result for each column. IMPORTANT: The Finishing Point amounts from Columns B and C should be the same and equal the amount of Pennsylvania wages reported on Form W-2 provided by an employer for a Pennsylvania resident working in Pennsylvania. When the amounts do not match, report the amount from Column C as the amount of taxable Pennsylvania wages in the “PA compensation from Box 16” Column on PA-40 Schedule W-2S for the employer. PA-40 W-2 RW RETURN TO FORM PRINT 3
Extracted from PDF file 2019-pennsylvania-form-pa-40-w-2-rw.pdf, last modified April 2007

More about the Pennsylvania Form PA-40 W-2 RW Individual Income Tax TY 2019

We last updated the PA W-2 Reconciliation Worksheet in January 2020, so this is the latest version of Form PA-40 W-2 RW, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form PA-40 W-2 RW directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

Related Pennsylvania Individual Income Tax 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-40 W-2 RW.

Form Code Form Name
Form PA-40 Pennsylvania Income Tax Return
Form PA-40 PA-V PA-40 Payment Voucher
Form PA-40 W-2S PA Schedule W-2S - Wage Statement Summary
PA-40 Income Tax Return
Form PA-40 A PA Schedule A - Interest Income
Form PA-40 SP PA Schedule SP - Special Tax Forgiveness
Form PA-40 B PA Schedule B - Dividend Income
Form PA-40 UE PA Schedule UE - Allowable Employee Business Expenses
Form PA-40 C PA Schedule C - Profit or Loss From Business or Profession
Form PA-40 T PA Schedule T - Gambling and Lottery Winnings

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-40 W-2 RW from the Department of Revenue in January 2020.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Pennsylvania Form PA-40 W-2 RW

We have a total of nine past-year versions of Form PA-40 W-2 RW in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

2017 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

2016 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

Forms/Publications 2015 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

Forms/Publications 2014 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

Forms/Publications 2013 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

Forms/Publications 2012 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)

Forms/Publications 2011 Form PA-40 W-2 RW

PA W-2 Reconciliation Worksheet (PA-40 W-2 RW)


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