Am I eligible for tax forgiveness?

You, and your spouse if applicable, are eligible if all of the following apply:
  1. You're subject to Pennsylvania personal income tax. You and/or your spouse are liable for Pennsylvania tax on your income (or would be liable if you earned, received, or realized Pennsylvania taxable income).
  2. You aren't a dependent on another person's federal tax return.
  3. Your total eligibility income (which includes some nontaxable income) is below certain thresholds for your filing status.

NOTE: A dependent child may be eligible if he or she is a dependent on the Pennsylvania Schedule SP of his or her parents, grandparents, or foster parents. For more information, see the PA-40 instructions.

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