Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1032 (February 24, 2024).

61 Pa. Code § 143.7. Overpayment carryover.

§ 143.7. Overpayment carryover.

 (a)  A taxpayer who has overpaid the school district personal income tax for a taxable year may have the overpayment carried forward and credited against the school district personal income tax liability for the following taxable year.

 (b)  The overpayment that is credited under this section is considered a payment of tax under this chapter as opposed to a tax credit and may be refunded as provided under §  146.3 (relating to refunds).

 (c)  An overpayment that is credited under this section may be used to satisfy a taxpayer’s estimated school district personal income tax liability under §  143.6 (relating to estimated tax declarations and installment payments).


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