PA-40 O 1www.revenue.pa.gov
PURPOSE OF SCHEDULE
Use PA-40 Schedule O to report the amount of deductions
for contributions to Medical Savings or Health Savings Ac-
counts and/or the amount of contributions to an IRC Section
529 Qualified Tuition Program and/or IRC Section 529A
Pennsylvania ABLE Savings Program by the taxpayer
Show money amounts in whole-dollars only. Eliminate any
amount less than $0.50 and increase any amount that is
$0.50 or more to the next highest dollar.
PA-40 Schedule O must be completed and included with an
originally filed PA-40, Personal Income Tax Return, if the tax-
payer and/or spouse made contributions to a Medical Sav-
ings or Health Savings Account and/or made contributions
to an IRC Section 529 Qualified Tuition Program and/or IRC
Section 529A Pennsylvania ABLE Savings Program and the
taxpayer and/or spouse wish to take an amount as a deduc-
tion on Line 10 of the PA-40, Personal Income Tax Return.
An amended PA Schedule O must be included with Sched-
ule PA-40 X if increases or decreases in other deduction
amounts on PA Schedule O are discovered after an original
or other amended return is filed with the department. Section
III on Page 2 of Schedule PA-40 X must be completed to ex-
plain any increase or decrease to the amount of contribu-
tions and resulting deduction reported on an amended
PA-40, Personal Income Tax Return.
Enter the name of the taxpayer. If a jointly filed return, enter
the name of the primary taxpayer (name shown first on the
PA-40, Personal Income Tax Return). Enter the primary tax-
payer’s name even when only reporting the other deductions
for the spouse on a return filed using the Married, Filing
Jointly filing status.
SOCIAL SECURITY NUMBER
Enter the Social Security number (SSN) of the taxpayer.
Enter the primary taxpayer’s SSN also when reporting only
the other deductions for the spouse on a return filed using
the Married, Filing Jointly filing status.
IRC SECTION 529 QUALIFIED TUITION
Enter the name of each beneficiary for whom an IRC Sec-
tion 529 Qualified Tuition Program contribution was made
during the tax year.
IMPORTANT: Only include contributions made on be-
half of a beneficiary up to and including Dec. 31 of the
tax year. Contributions made after Dec. 31 of the tax year
and before the April 15 of the following tax year may only be
included on the following tax year’s return.
Enter the corresponding Social Security number for each
beneficiary listed in Column (a).
COLUMNS (c) AND (d)
Enter the amount contributed on behalf of each beneficiary
by the taxpayer and/ or spouse in the appropriate column.
REMINDER: Include the amount of any IRC Section 529
contribution reported and made from the immediately pre-
ceding tax year’s PA-40 Schedule P, Refund Donations to
Pennsylvania 529 College Savings Program Accounts.
CAUTION: Do not include more than $15,000 per ben-
eficiary in Column (c) or more $15,000 per beneficiary
in Column (d).
If there are more than 10 beneficiaries for which a de-
duction is claimed, please include a statement show-
ing each beneficiary’s name Social Security number and the
amount of the deduction claimed for each of the beneficiar-
ies by the taxpayer and/ or spouse.
COLUMNS (c) AND (d)
Add the amounts for Columns (c) and/or (d) and enter the
RECORDING DOLLAR AMOUNTS
WHO MUST COMPLETE
Instructions for PA-40 Schedule O
PA-40 O IN 06-20