4190010101
4190010101
4190010101
OFFICIAL USE ONLY
REV-419 EX
(05-10)
Employee’s Nonwithholding
Application Certificate
20
PA DEPARTMENT OF REVENUE
Purpose. Complete Form REV-419 so that
your employer can withhold the correct
Pennsylvania personal income tax from your
pay. Complete a new Form REV-419 every
year or when your personal or financial situa-
tion changes. Photocopies of this form are
acceptable.
Note: Unless the state of residence changes,
residents of the reciprocal states listed in the
next paragraph do not need to refile this appli-
cation every year.
Who is Eligible for Nonwithholding? You
may be entitled to nonwithholding of PA per-
sonal income tax if you incurred no liability for
income tax the preceding tax year and/or you
anticipate that you will incur no liability for
income tax during the current tax year,
according to the Special Tax Provisions of
section 304 of the Tax Reform Code, the
Servicemember Civil Relief Act (SCRA) or as a
resident of the reciprocal state of Indiana,
Maryland, New Jersey, Ohio, Virginia or West
Virginia and your employer agrees to withhold
the income tax from that state.
When to Claim? File this certificate with your
employer as soon as you determine you are
entitled to claim nonwithholding. You must file a
certificate each year you are eligible (see Note
above for an exception). If you are employed
by more than one employer you must file a
separate REV-419 with each employer.
Responsibilities of Employee. You must
revoke this certification within 10 days from
the day you anticipate you will incur PA per-
sonal income tax liability for the current tax
year. To discontinue or revoke this certification,
submit notification in writing to your employer.
Claimants who qualify for complete Tax
Forgiveness under section 304 of the Tax
Reform Code must file a PA-40, Pennsylvania
Personal Income Tax Return, and Schedule SP
to claim Tax Forgiveness even if they are eligi-
ble for nonwithholding.
Under the SCRA, as amended by the Military
Spouses Residency Relief Act, you may be
exempt from PA personal income tax on your
wages if (i) your spouse is a member of the
armed forces present in PA in compliance with
military orders; (ii) you are present in PA solely
to be with your spouse; and (iii) you and your
spouse both maintain the same domicile
(state residency) in another state. If you claim
exemption under the SCRA, enter your state
of domicile (legal residence) on Line d below
and attach a copy of your spousal military
identification card and your spouse’s current
military orders to form REV-419.
Responsibilities of Employer.
If you agree not to withhold PA tax because
your employee is a resident of a reciprocal
state, you must withhold the other state’s tax.
Retain Form REV-419 with your records. You are
required to submit a copy of this certificate
and accompanying attachments to the PA
DEPARTMENT OF REVENUE, BUREAU OF BUSI-
NESS TRUST FUND TAXES, PO BOX 280904,
HARRISBURG, PA 17128-0904, when:
1. you have reason to believe this certificate
is incorrect;
2. the PA taxable gross compensation of any
employee who claimed either exemption
from nonwithholding a or b below exceeds
$1,625 for any quarter;
3. the employee claims an exemption from
withholding on the basis of residence in a
reciprocal state (Indiana, Maryland, New
Jersey, Ohio, Virginia or West Virginia)
and therefore, you agree to withhold
income tax of the employee’s state of res-
idence; or
4. the employee claims an exemption from
withholding under the SCRA as amended
by the Military Spouses Residency Relief
Act.
Department’s Responsibility. Upon receipt
of any exemption application, the department
will make a determination and notify the
employer if a change is required. If the
department disapproves the application, the
employer must immediately commence with-
holding at the regular rate. Once a certificate
is revoked by the department, the employer
must send any new application received from
the employee to the department for approval
before implementing the nonwithholding.
Please print or type. A fill-in form may be obtained from www.revenue.state.pa.us.
Employee name: first, middle initial, last Social Security Number Telephone Number
Street Address City, State, ZIP Tax Year (not necessary if checking Box c below)
I claim exception from withholding because I do not expect to owe Pennsylvania personal income tax due to the reason(s) checked below:
a. Last year I qualified for Tax Forgiveness of my PA personal income tax liability and had a right to a full refund of all income tax withheld.
b. This year I expect to qualify for Tax Forgiveness of my PA personal income tax liability and expect to have a right to a full refund of all income
tax withheld.
c. I declare I am a resident of the reciprocal state checked below:
INDIANA MARYLAND NEW JERSEY OHIO VIRGINIA WEST VIRGINIA
and that pursuant to the reciprocal tax agreement between that state and PA, I claim an exemption from withholding of PA personal income tax
and authorize my employer to withhold income tax for my resident state on compensation paid to me in the Commonwealth of Pennsylvania.
d. I certify I am a legal resident of the state of and am not subject to Pennsylvania withholding because I meet the
requirements set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act.
Under penalties of perjury, I certify that I did not incur any Pennsylvania personal income tax liability during the preceding tax year and/or I do not expect
to incur any liability during the current tax year based on the reason(s) indicated above.
Employee Signature Date
Employer Name Federal Employer Identification Number
Business Address Telephone Number
City, State, ZIP
Employer’s Signature Employee’s Quarterly Compensation (not required for applicants checking Box c or d above)
$
