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us-pa/guidance/department-of-revenue/pit-guide-web/gross-compensation — PA Personal Income Tax Guide: Gross Compensation (web edition) · Axiom
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PA Personal Income Tax Guide: Gross Compensation (web edition)
91 sections
Definition of Gross Compensation for Pennsylvania Personal Income Tax
Income Items Taxable as Federal Compensation Compared to Income Items Taxable as Pennsylvania Compensation
Income Items Taxable as Pennsylvania Compensation Based on Facts and Circumstances
Costs, Expenses, and Deductions Against Gross Compensation
Pennsylvania Resident Compensation
Nonresident Pennsylvania Compensation
Pennsylvania Statutes, Regulations, and Other Guidance
W–2 Wage and Tax Statement
Reciprocal Compensation Agreements
Federal/Pennsylvania Personal Income Tax Differences in Arriving at Box 16 Wages
Covenants Not-To-Compete or to Surrender a Right to Future Employment and Early Separation Incentive Payments
Introduction
Clergy
Statutory Employees
Commercial Accident and Health Insurance; Self-Insured Accident and Health Plan Coverage and Benefits
Pennsylvania Taxation of Stock Options
Federal and Pennsylvania Personal Income Tax Differences Relating to Stock Options
Pennsylvania Taxation of Stock Options
Substantial Restrictions/Constructive Receipt for Pennsylvania Income Tax
Stock Options Earned while a Pennsylvania Resident, but Exercised while a Nonresident
Federal Statutory Stock Option (Qualified Stock Option)
Non-statutory Stock Option (Nonqualified Stock Option) Option Fully Transferable or Not Subject to Risk of Forfeiture
Non-statutory Stock Option (Nonqualified Stock Option) Option is NOT Fully Transferable or Subject to Risk of Forfeiture
Overview – Federal/Pennsylvania Differences
Pennsylvania Taxable Benefits
Pennsylvania Nontaxable Benefits
Historical Background
Overview Federal/Pennsylvania Differences
Accountable Plan
Unreimbursed Employee Expenses on PA-40 Schedule UE, Allowable Employee Business Expenses
Examples of Allowable Expenses and the Limitations on Those Expenses
Nonallowable Expenses
Nonresidents and Part-Year Residents
Multiple Employers
Reimbursements
Statutory Employees
Allowance for Clothing
Examples
Overview – Federal/Pennsylvania Differences
Pennsylvania Treatment of Legal Expenses
Guaranteed Payments
Gross Non-Employee Compensation
Pennsylvania Personal Income Tax Treatment of Household Employees
Compensation from Sources within Pennsylvania
Commissions
Compensation Based Upon Years of Continued Service
Compensation Paid on a Daily, Weekly, Biweekly, Semimonthly, Monthly, Quarterly, Semiannual, or Annual Basis
Miscellaneous Compensation
Prepaid Compensation
Working Day Explained
Working Days Employed within Pennsylvania Explained
The Convenience of the Employer Doctrine
Payment Accrual Period Explained
Retirement Income
Cancellation of Debt Income for Pennsylvania Personal Income Tax
Employer Annuity Plan
Nonqualified Annuities
Non-Employee Benefit Annuities
Life Insurance Annuity Contracts
Criteria for A Plan to Qualify as an Eligible Pennsylvania Retirement Plan
Contributions to a Retirement Plan
Exempt Distributions from an Employer Provided Retirement Plan
Plan other than Employer Provided Retirement Plan
Early Distributions from an Eligible Pennsylvania Retirement Plan
Distributions to Beneficiaries and Rollovers
Treatment of Investment Earnings by an Eligible Pennsylvania Retirement Trust Fund
Employee Stock Ownership Plans
Nonqualified Deferred Compensation Plans
Overview
Severance Pay
Taxable Employee Contributions
Non-Taxable Employer Contributions
Distributions
Overview
Taxation of Certain Benefits for Pennsylvania Personal Income Tax
Employee Contributions – Taxable
Pennsylvania Taxation of Contributions to and Distributions from Eligible Pennsylvania Retirement Plans
Federal Form 1099-R Reconciliation for Pennsylvania Personal Income Tax
Table - Federal Form 1099R Reconciliation for Pennsylvania Personal Income Tax
Property Transferred in Connection with the Performance of Services
Certain Transfers upon Death
Forfeiture after Substantial Vesting
Unstated Interest Payments
Sales which May Give Rise to Suit under Section 16(b) of the Securities Exchange Act of 1934
Special Rule for Certain Accounting Rules
Taxation of Nonqualified Stock Options
Applicability of Section and Transitional Rules
Statutory Stock Options
Secular Trust Arrangements
Employer Annuity Plans
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