Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

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

61 Pa. Code § 145.5. Returns by persons other than taxpayer.

§ 145.5. Returns by persons other than taxpayer.

 Department regulations relating to Pennsylvania Personal Income Tax returns filed on behalf of deceased individuals, minors and taxpayers with disabilities and returns made by agents apply for purposes of the return for school district personal income tax. See § §  117.3, 117.4 and 117.6 (relating to deceased individuals; minority or other disability; and returns made by agents).

Cross References

   This section cited in 61 Pa. Code §  145.3 (relating to form).


No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.