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Pennsylvania Department of Revenue
Instructions for PA W-2 RW
PA-40 W-2 RW IN (EX) 07-19 Interest Income
GENERAL INFORMATIONGENERAL INSTRUCTIONS
PURPOSE OF SCHEDULE Column A reconciles the amount of federal wages in Box 1
Use the PA W-2 RW to provide supplemental information of the W-2 to the amount of Medicare wages reported in
regarding amounts reported on federal Form W-2, Wage Box 5 of W-2. Include those items of compensation, such
and Tax Statement, so that the department may reconcile as various types of retirement plan deferrals and any other
the wages to determine if the proper amount of gross com- items of compensation that are not included in federal
pensation income is reported for Pennsylvania personal wages but are included Medicare wages in Section II of the
income tax purposes. The W-2 RW may also be used to W-2 RW. Include those items of compensation included in
provide additional information regarding nonqualified federal wages that are not included in Medicare wages in
deferred compensation distributions previously taxed. Section III of the W-2 RW.
Column B reconciles federal wages in Box 1 of the W-2 to
RECORDING DOLLAR AMOUNTS Pennsylvania wages in Box 16 or to what Pennsylvania
Show money amounts in whole-dollars only. Eliminate any wages should be (for wages earned by a Pennsylvania res-
amount less than $0.50 and increase any amount that is ident outside the state or by nonresidents). Include those
$0.50 or more to the next highest dollar. items of compensation, such as various types of retirement
plan deferrals and any other items of compensation that
WHO MUST COMPLETEare not included in federal wages but are included
Pennsylvania wages in Section II of the W-2 RW. Include
The W-2 RW must be completed by taxpayers when the those items of compensation included in federal wages that
amount shown as Medicare wages in Box 5 of the W-2 are are not included in Pennsylvania wages in Section III of the
greater than Pennsylvania wages shown in Box 16 and W-2 RW.
there is insufficient information included on the W-2 to rec-
Column C reconciles Medicare wages in Box 5 of the W-2
oncile the wages without the additional information repre-
to Pennsylvania wages in Box 16 or to what Pennsylvania
sented on the W-2 RW. The W-2 RW must also be complet-
wages should be (for wages earned by a Pennsylvania res-
ed when a PA resident taxpayer works in another state and
ident outside the state or by nonresidents). Include those
Pennsylvania tax is not withheld from the wages when
items of compensation, that are not included in Medicare
insufficient information is included on the W-2 to adjust the
wages but are included Pennsylvania wages in Section II of
wages to the amount of world-wide wages a Pennsylvania
the W-2 RW. Include those items of compensation included
resident would be subject to using Pennsylvania personal
in Medicare wages that are not included in Pennsylvania
income tax rules. The W-2 RW may also be used to provide
wages in Section III of the W-2 RW.
additional information regarding when wages reported on
PA-40 Schedule W-2S, Wage Statement Summary, are not NOTE: The most common differences between fed-
subject to tax for Pennsylvania personal income tax pur- eral, Medicare and Pennsylvania wages are included
poses. 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.
SCHEDULE INSTRUCTIONS
IDENTIFICATION INFORMATION IMPORTANT: If including the W-2 RW with a PA-40,
NAME OF TAXPAYER ON W-2 Personal Income Tax Return, all three columns of the
W-2 RW must be completed.
Enter the name of the taxpayer shown on the W-2.
SOCIAL SECURITY NUMBER
LINE INSTRUCTIONS
Enter the Social Security number (SSN) of the taxpayer
shown on the W-2.
SECTION I
EMPLOYER’S IDENTIFICATION NUMBER
Enter the federal employer identification number from Box STARTING POINT
b of the W-2 for the employer whose wages are being rec- Enter the amount of federal wages from Box 1 of the W-2
onciled. in the space above the headings for Columns A and B.
www.revenue.pa.gov PA-40 W-2 RW 1
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