2019 Pennsylvania Income Tax Calculator

Introduction & Importance of the 2019 Pennsylvania Income Tax Calculator

The 2019 Pennsylvania income tax calculator is an essential tool for residents to accurately determine their state tax obligations. Pennsylvania maintains a flat income tax rate of 3.07%, which simplifies calculations compared to progressive tax systems. However, local earned income taxes vary by municipality, adding complexity that this calculator helps navigate.

Understanding your 2019 tax liability is particularly important because:

1. Pennsylvania doesn’t conform to all federal tax changes, creating potential discrepancies
2. The state had specific deductions and credits available in 2019 that may differ from current years
3. Local tax rates can significantly impact your total tax burden, sometimes adding 1-3% to your effective rate
4. Accurate historical tax calculations are essential for amending returns or financial planning

This calculator incorporates all relevant 2019 tax laws, including the state’s flat rate, local tax variations, and available exemptions. For official documentation, refer to the Pennsylvania Department of Revenue.

How to Use This 2019 Pennsylvania Income Tax Calculator

Follow these steps to get accurate results:

1. Select Your Filing Status:
   • Single – Unmarried individuals
   • Married Filing Jointly – Combined return for married couples
   • Married Filing Separately – Individual returns for married couples
   • Head of Household – Unmarried individuals with dependents
2. Enter Your Taxable Income:

   This should be your Pennsylvania taxable income after all adjustments and deductions. For most taxpayers, this starts with your federal adjusted gross income (AGI) and then applies Pennsylvania-specific modifications.

3. Specify Exemptions:

   Pennsylvania allowed a $6,000 exemption per dependent in 2019. The calculator defaults to 1 exemption (yourself).

4. Local Tax Rate:

   Enter your municipality’s earned income tax rate. This typically ranges from 0.5% to 3.9% depending on your location. You can find your exact rate through your local tax collector or the Pennsylvania Tax Collectors’ Association.

5. Calculate:

   Click the “Calculate Taxes” button to see your results instantly. The calculator will display your state tax, local tax, total tax due, and effective tax rate.

Important: This calculator provides estimates based on the information you enter. For official tax filing, consult a tax professional or use approved tax software.

Formula & Methodology Behind the Calculator

The 2019 Pennsylvania income tax calculation follows these precise steps:

1. State Tax Calculation

Pennsylvania uses a simple flat tax formula:

State Tax = (Taxable Income - Exemptions) × 0.0307

Where:

• Taxable Income = Your Pennsylvania taxable income after adjustments
• Exemptions = $6,000 × Number of exemptions claimed
• 0.0307 = Pennsylvania’s flat income tax rate (3.07%)

2. Local Tax Calculation

Local taxes are calculated separately:

Local Tax = Taxable Income × (Local Rate ÷ 100)

Note: Some municipalities have different rates for earned income vs. other income types. This calculator assumes the rate applies to all taxable income.

3. Total Tax and Effective Rate

Total Tax = State Tax + Local Tax
Effective Rate = (Total Tax ÷ Taxable Income) × 100

Special Considerations for 2019

• Pennsylvania didn’t conform to the federal Tax Cuts and Jobs Act (TCJA) changes, so some federal adjustments don’t apply
• The state had specific rules for military pay, retirement income, and certain business income
• Local taxes are administered by either the municipality or a tax collector (like Berkheimer or Keystone)
• Some school districts impose additional earned income taxes

For complete details on 2019 tax laws, review the Pennsylvania Personal Income Tax Guide.

Real-World Examples: 2019 Pennsylvania Tax Scenarios

Example 1: Single Filer in Philadelphia

• Filing Status: Single
• Taxable Income: $55,000
• Exemptions: 1 ($6,000)
• Local Tax Rate: 3.8712% (Philadelphia wage tax)

Calculation:

State Taxable Income = $55,000 - $6,000 = $49,000
State Tax = $49,000 × 0.0307 = $1,504.30
Local Tax = $55,000 × 0.038712 = $2,129.16
Total Tax = $1,504.30 + $2,129.16 = $3,633.46
Effective Rate = ($3,633.46 ÷ $55,000) × 100 = 6.61%

Example 2: Married Couple in Pittsburgh

• Filing Status: Married Filing Jointly
• Taxable Income: $120,000
• Exemptions: 2 ($12,000)
• Local Tax Rate: 1.0% (Pittsburgh non-resident rate)

Calculation:

State Taxable Income = $120,000 - $12,000 = $108,000
State Tax = $108,000 × 0.0307 = $3,315.60
Local Tax = $120,000 × 0.01 = $1,200.00
Total Tax = $3,315.60 + $1,200.00 = $4,515.60
Effective Rate = ($4,515.60 ÷ $120,000) × 100 = 3.76%

Example 3: Head of Household in Allentown

• Filing Status: Head of Household
• Taxable Income: $78,000
• Exemptions: 3 ($18,000)
• Local Tax Rate: 1.5% (Allentown EIT)

Calculation:

State Taxable Income = $78,000 - $18,000 = $60,000
State Tax = $60,000 × 0.0307 = $1,842.00
Local Tax = $78,000 × 0.015 = $1,170.00
Total Tax = $1,842.00 + $1,170.00 = $3,012.00
Effective Rate = ($3,012.00 ÷ $78,000) × 100 = 3.86%

Data & Statistics: 2019 Pennsylvania Tax Comparison

The following tables provide comparative data about Pennsylvania’s 2019 tax landscape:

2019 Pennsylvania State Tax Rates vs. Neighboring States

State	Tax Rate Type	2019 Rate	Standard Deduction (Single)	Exemption Amount
Pennsylvania	Flat	3.07%	$0 (no standard deduction)	$6,000 per exemption
New Jersey	Progressive	1.4% – 8.97%	$1,000	$1,000 per exemption
New York	Progressive	4% – 8.82%	$8,000	$1,000 per exemption
Ohio	Progressive	0% – 4.997%	$2,250	$2,250 per exemption
Delaware	Progressive	2.2% – 6.6%	$3,250	$110 per exemption
West Virginia	Progressive	3% – 6.5%	$2,000	$2,000 per exemption

2019 Pennsylvania Local Tax Rates by Major Cities

City	Earned Income Tax Rate	School District Tax Rate	Total Local Rate	Notes
Philadelphia	3.8712%	N/A	3.8712%	Wage tax for residents
Pittsburgh	1.00%	0.50%	1.50%	Pittsburgh SD rate
Allentown	1.50%	0.50%	2.00%	Allentown SD rate
Erie	1.50%	1.25%	2.75%	Erie SD rate
Reading	1.50%	1.00%	2.50%	Reading SD rate
Scranton	1.50%	1.35%	2.85%	Scranton SD rate
Lancaster	1.00%	0.50%	1.50%	School District of Lancaster

Data sources: Pennsylvania Tax Collectors’ Association and PA Department of Revenue. Local rates can vary by specific address and school district.

Expert Tips for 2019 Pennsylvania Tax Filing

Maximizing Your Refund

• Claim All Available Exemptions:

  In 2019, Pennsylvania allowed a $6,000 exemption for each dependent. Ensure you claim all eligible dependents to reduce your taxable income.

• Understand Local Tax Residency Rules:

  If you worked in multiple municipalities, you may need to file multiple local returns. Some cities have reciprocity agreements to avoid double taxation.

• Consider Pennsylvania-Specific Deductions:
  1. 529 College Savings Plan contributions (up to $15,000 per beneficiary)
  2. Medical Savings Account contributions
  3. Certain military pay exclusions
  4. Educator expenses (up to $250)
• File Electronically for Faster Processing:

  The PA Department of Revenue reports that e-filed returns are processed 2-3 weeks faster than paper returns.

Common Pitfalls to Avoid

1. Forgetting Local Tax Filings:

   Many taxpayers focus on state taxes but neglect local earned income tax returns, which can result in penalties.

2. Incorrectly Reporting Retirement Income:

   Pennsylvania doesn’t tax most retirement income, but there are specific rules for early distributions.

3. Missing the Filing Deadline:

   The 2019 return was due April 15, 2020. Late filings accrue interest at 6% per annum plus potential penalties.

4. Not Responding to Notices:

   If you receive a notice from the PA Department of Revenue, respond promptly to avoid escalation.

Record Keeping Requirements

The PA Department of Revenue recommends keeping tax records for at least 4 years. Essential documents include:

• W-2 forms and 1099 statements
• Receipts for deductible expenses
• Local tax withholding statements
• Proof of estimated tax payments
• Copies of filed returns (state and local)

Interactive FAQ: 2019 Pennsylvania Income Tax

What was Pennsylvania’s standard deduction in 2019?

Pennsylvania didn’t offer a standard deduction in 2019. Instead, the state used an exemption system where taxpayers could claim $6,000 per exemption. This is different from the federal system that uses standard deductions.

How are capital gains taxed in Pennsylvania for 2019?

Pennsylvania taxes capital gains as ordinary income at the flat 3.07% rate. Unlike the federal system, there’s no preferential rate for long-term capital gains. However, Pennsylvania doesn’t tax gains from the sale of a primary residence if the gain is excluded from federal taxable income.

Can I still file my 2019 Pennsylvania return to claim a refund?

Yes, you can still file a 2019 Pennsylvania return to claim a refund. The state has no statute of limitations for claiming refunds, though it’s advisable to file as soon as possible. For tax due, the department can assess taxes up to 4 years from the filing deadline.

How does Pennsylvania treat military pay for 2019 taxes?

For 2019, Pennsylvania didn’t tax military pay for active-duty service members who were legal residents of Pennsylvania but stationed outside the state. However, military pay was taxable for residents stationed within Pennsylvania. The state also offered special provisions for combat pay exclusions.

What local taxes might I owe in addition to state taxes?

Pennsylvania has three main types of local taxes:

1. Earned Income Tax (EIT): Levied on salaries, wages, and net profits (typically 0.5% to 3.9%)
2. Local Services Tax (LST): A flat fee (usually $52) for working in a municipality
3. School District Tax: Additional tax for school districts (often 0.5% to 1.5%)

Your total local tax burden depends on where you live and work. Some municipalities have reciprocity agreements to prevent double taxation for commuters.

How do I amend my 2019 Pennsylvania tax return?

To amend your 2019 return:

1. Complete Form PA-40X (Amended Pennsylvania Personal Income Tax Return)
2. Include a copy of your original return if you’re changing filing status or exemptions
3. Provide documentation supporting any changes
4. Mail to: PA Department of Revenue, Bureau of Individual Taxes, Harrisburg, PA 17105-2625
5. Allow 8-12 weeks for processing

You can’t e-file amended returns for 2019. The department recommends amending within 4 years of the original due date.

What penalties apply for late 2019 Pennsylvania tax payments?

For 2019 returns, Pennsylvania imposed:

• Late Filing Penalty: 5% of tax due per month (max 25%)
• Late Payment Penalty: 0.5% of unpaid tax per month (max 25%)
• Interest: 6% per annum on unpaid balances
• Underpayment Penalty: May apply if you didn’t pay enough estimated taxes

Penalties can be abated for reasonable cause. You must request abatement in writing with supporting documentation.