03/30/2026
From PICPA -
(It's so thoughtful of the PA Department of Revenue to initiate this program on March 31 with 30 days to respond, half of those days are still in the current tax season - this is my editorial comment.)
Pennsylvania DOR Reinstates PIT Filing Enforcement Program
The Pennsylvania Department of Revenue (DOR) is reinstating its personal income tax (PIT) filing enforcement program, with a focus on taxpayers who have filed in prior years but may have outstanding filing obligations. The DOR notes that this initiative is designed to reinforce compliance with PIT requirements.
The DOR will issue correspondence by March 31, 2026, advising individual taxpayers of required actions to be completed within 30 days. The letter will instruct the taxpayer to submit either a completed or previously filed PA-40 Personal Income Tax Return to the address provided in the notice.
Taxpayers who have not filed a specific return must complete the required PA-40, available on the department’s website at revenue.pa.gov. The return must include all applicable W-2 forms and Pennsylvania personal income tax schedules necessary to substantiate reported income, credits, and tax withheld.
Taxpayers who receive the notice but did file the required PA-40 should submit a copy of the return to the department.
If the taxpayer believes the identified income is not subject to Pennsylvania personal income tax, they must follow the instructions provided in the “Contact the Department” section of the notice.
Taxpayers are strongly encouraged to submit explanations through myPATH, DOR’s online portal. They can select the “Respond to a Letter” link located in the Additional Services panel and then enter the Letter ID and upload all relevant correspondence and supporting documentation. Alternatively, explanations may be submitted via the email address listed on the notice. Taxpayers should reference the specific notice when providing documentation or correspondence.
Failure to respond within the prescribed timeframe will result in the DOR issuing a Substitute for Return (SFR) to the taxpayer’s account. This will generate a billing notice, providing an additional 30-day response period. Taxpayers are strongly encouraged to submit explanations through myPATH.
If no response is received, the account will proceed to assessment, at which point the taxpayer’s recourse will be to file a formal appeal.
The DOR will systematically monitor and evaluate the program’s effectiveness in promoting voluntary compliance.
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