PA SCHEDULE W                             6000019105                       TAX YEAR ENDING MM/DD/YYYY
                   Employment Incentive 
                   Payment Credit 
                                                                                              (Month             Day                        Year)
                   PA-40 W (EX+) 09-19 (FI)                                                  (INCLUDE WITH YOUR PENNSYLVANIA RETURN)
                   PA Department of Revenue
 Business Name                                                                                Corporation Tax Number

 Revenue ID Number                           Federal Employer Identification Number           Social Security Number

SECTION I            EMPLOYMENT INCENTIVE PAYMENT CREDIT
Lines 1 through 18 are no longer applicable. See the instructions.
SECTION II           CALCULATION OF CREDIT
19b. Amount of carryover credit available from previous year’s return             19b.
19.   Total available Employment Incentive Payment Credit for present tax year. 
        Enter the amount from Line 19b.                                                                   19.

20.   Tax Liability

     I.  If filing Individual Income Tax return, enter amount from PA-40, Line 12.

    II.  If filing Fiduciary Income Tax return, enter amount from PA-41, Line 12.

   III.   If corporation filing form RCT-101, enter amount from Page 2, Section B, Line 15.

   IV.  If other organization, enter appropriate tax liability before application of credit on tax return.
                                                                                                          20.
21.   Other Credits against tax liability

     I.  If filing Individual or Fiduciary Income Tax return, enter amounts (if any) from PA-40 or PA-41;

       (a)  Line 22, PA-40 or Line 15, PA-41– taxes paid by PA residents          21a.
             to other states
       (b)  Line 21, PA-40 – Tax Forgiveness claimed on PA-40 Schedule SP         21b.

       (c)  Total – If none, enter “0”.                                           21c.

or) II.  If corporation, enter amount of Neighborhood Assistance Credit. If none, enter “0”.              21d.
22.   Tax Liability to which credit may be applied (Subtract Line 21c or 21d from Line 20.) 
        If zero or less, enter “0”.                                                                       22.

23.   Maximum allowable credit (Multiply Line 22 by .90.)                                                 23.

24.   Total credit to be allowed for present tax year. Enter lesser of Line 19 or 23.                     24.
25.   Amount of Employment Incentive Payment Credit available for use in subsequent years 
        (Subtract Line 24 from Line 19.) If none, enter “0”.                                              25.

                                    6000019105                                                            6000019105

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                                                                       Pennsylvania Department of Revenue   

                                           Instructions for PA-40 Schedule W 
PA-40 W IN (EX+) 09-19                                                 Employment Incentive Payment Credit  

                                                                I.     Amount from Line 12 of PA-40, if filing individual 
GENERAL INFORMATION
                                                                       income tax return. 
VERIFYING THE EXISTENCE OF THE CARRYOVER                        II. Amount from Line 12 of PA-41, if filing fiduciary 
CREDIT AMOUNT                                                          income tax return. 
The Department will verify the amount of each carryover 
credit claimed. To utilize any carryover credit in a subsequent III. Amount from Page 2, Section B, Line 15 if corporation 
tax year, a complete copy of Schedule W must be provided               filing form RCT-101. 
for the most recent tax year when an Employment Incentive       IV. Amount of tax liability before application of any credit 
Payment Credit was previously utilized.                                on tax return, if organization is filing return other than 
                                                                       specified in I, II, or III. 
                       SECTION I
                                                         
EMPLOYMENT INCENTIVE PAYMENT CREDIT                                                 LINE 21                             
Section I of the PA Schedule W, Employment Incentive            OTHER CREDITS 
Payment Credit, is no longer applicable because the credit      I. Enter total amount of personal income tax credits: 
is no longer able to be awarded. The last credits awarded 
were for tax years beginning before Jan. 1, 2010. Although      a. From Line 22 of the PA-40 or Line 15 of the PA 41; 
the credit can no longer be awarded, there may be unused        b. From Line 21 of the PA-40; 
credits in existence that can be carried forward and used for   c.     Total of Lines a and b; or  
tax years beginning before Jan. 1, 2020. Therefore, Lines 1 
                                                                II. Enter the amount of Neighborhood Assistance Credit if 
through 19a of the previous version of the form are no longer 
                                                                corporation has qualified for same.  
required and the form and instructions were revised to only 
include the Section II section of the form and the instructions 
for those lines.                                                                    LINE 22                             
                                                                Liability to which credit may be applied. Subtract Line 21c or 
                       SECTION II                               Line 21d from Line 20 and enter total. If zero or less, enter 
                                                                “0”. 
CALCULATION OF CREDIT 
                                                                                    LINE 23                             
                       LINE 19b                          
                                                                Maximum allowable credit. Multiply Line 22 by .90 and enter 
Amount of Carryover Employment Incentive Payment Credit 
                                                                total. 
available from previous year’s return.  
Include a copy of Schedule W for the most recent tax year                           LINE 24                             
in which an Employment Incentive Payment Credit was 
previously utilized that includes an amount on Line 25.         Total credit allowed for present tax year. Enter lesser of Line 
                                                                19 or Line 23 here and on appropriate Pennsylvania tax 
                                                                return or report. 
                       LINE 19                           
Total available Employment Incentive Payment Credit for                             LINE 25                             
present tax year—Enter the amount from 19b. Also, the 
amount of each partner’s or shareholder’s pro rata              Amount of Employment Incentive Payment Credit available 
distributive share of the partnership or PA S corporation’s     for use in subsequent years. Subtract Line 24 from Line 19. 
credits reported to them on their RK-1 or NRK-1 should be       If none, enter “0”. 
entered here. 

                       LINE 20                           
Tax Liability. Enter one of the following: 

www.revenue.pa.gov                                                                                   PA-40 W          1
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