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Overview
Definition of Gross Compensation for Pennsylvania Personal Income Tax
Income Items Taxable as Federal Compensation Compared to Income Items Taxable as Pennsylvania Compensation
Costs, Expenses, and Deductions Against Gross Compensation
Pennsylvania Resident Compensation
Nonresident Compensation
Pennsylvania Compensation - General Rules
Pennsylvania Statutes, Regulations and Other Guidance
W-2 Wage and Tax Statement (PA-40 Schedule W2-S, Wage Statement Summary)
Reciprocal Compensation Agreements
Federal/Pennsylvania Personal Income Tax Differences in Arriving at Box 16 Wages
Current Compensation - Pennsylvania Wages
Covenants Not-To-Compete or Surrender a Right to Future Employment and Early Separation Incentive Payments
Reduction In Force ("RIF") Entitlements
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
Pennsylvania Taxation of Cafeteria Plans
Overview - Federal/Pennsylvania Differences
Pennsylvania Taxable Benefits
Pennsylvania Nontaxable Benefits
Employee Expenses for Pennsylvania
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
Damage Awards
Overview - Federal/Pennsylvania Differences
Pennsylvania Treatment of Legal Expenses
Guaranteed Payments
Gross Non-Employee Compensation
Pennsylvania Personal Income Tax Treatment of Household Employees
Nonresident - Allocation of Pennsylvania Compensation
Compensation from Sources within Pennsylvania
Commissions
Compensation Based Upon Years of Continued Service
Compensation Paid on a Daily, Weekly, Biweekly, Semimonthly, Monthly, Quarterly, Simiannual, 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
Cancellation of Debt Income for Pennsylvania Personal Income Tax
Annuities
Employer Annuity Plan
Nonqualfied Annuities
Non-Employee Benefit Annuities
Life Insurance Annuity Contracts
Pennsylvania Eligible Retirement Plans
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
Nonqualfied Deferred Compensation Plans
Profit-Sharing Plans
Overview
Severance Pay
Taxable Employee Contributions
Non-Taxable Employee Contributions
Distributions
Employer Welfare Plans
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 1099-R Reconciliation for Pennsylvania Personal Income Tax
Property Transferred in Connection with the Performance of Services
Certain Transfers upon Death
Forfeiture after Substantial Vesting
Election to Include in Gross Income in Year of Transfer
Unstated Interested 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 Nonqualfied Stock Options
Applicability of Section and Transitional Rules
Statutory Stock Options
Secular Trust Arrangements
Employer Annuity Plans