Form PC501SC, Income Worksheet for Persons Who Do Not File IRS Form 1040 or 1040A, is a Pinellas County Property Appraiser worksheet, labeled Part 2, used to report household income for the additional homestead exemption for persons 65 and older. It is one of the Pinellas County property tax forms for applicants and household members who do not file Internal Revenue Service (IRS) Forms 1040 or 1040A. On this page you can fill out the worksheet online on FillingPDF and download or print the completed PDF; the form itself is published by the Pinellas County Property Appraiser at pcpao.gov.
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What is PC501SC?
Form PC501SC, Income Worksheet for Persons Who Do Not File IRS Form 1040 or 1040A, is the Pinellas County Property Appraiser worksheet where applicants and household members without a federal return report annual income for the 65-and-older homestead exemption.
The form is labeled Part 2 and shows "Year Reporting 2026". It has three columns, one for the applicant, one for a 2nd household member and one for a 3rd household member. Each column lists income types: interest, pension, dividends, annuities, earned income, investment income, taxable retirement, rents, taxable VA benefits, capital gains, royalties and trust fund income. They add up to a TOTAL ADJUSTED GROSS INCOME line. A second block asks for income that is not part of adjusted gross income but is still required: Social Security benefits, railroad benefits, non taxable vet pension, tax exempt interest and other non taxable income.
The worksheet exists because of the household income test. To qualify for the additional homestead exemption for persons aged 65 and older, the household income (total adjusted gross income) of all persons living in the home cannot exceed the maximum household adjusted gross income printed on the form for 2026. The form cites Section 196.075, Florida Statutes, and says the exemption applies only to the property taxes levied by the taxing authority that grants it.
The form is not for people who file IRS Form 1040 or 1040A: it covers those who do not file those returns.
Who needs to file PC501SC?
The main group is applicants for the additional homestead exemption for persons 65 and older who do not file federal income tax returns on Forms 1040 or 1040A. The form says to use it to provide income information for all applicants and household members who do not file those returns, so each such person living in the home is listed in a column.
- Household members. The form defines a household as a person or group of persons living together in a room or group of rooms as a housing unit. Persons boarding in or renting a portion of the dwelling are not part of the household.
- Household income. It is the adjusted gross income of all household members, as defined in Section 62 of the United States Internal Revenue Code, which is the amount reported on IRS Form 1040.
- People with Social Security benefits. The form's IRS notes say such benefits are not automatically included in adjusted gross income, and that someone with taxable Social Security benefits cannot file Form 1040EZ. If your gross income is below the federal filing thresholds, consult the IRS to check whether any part of it counts toward the Florida limit.
The form has room for three people. It does not say what to do if a household has more.
When to file PC501SC
The income worksheet must be submitted by June 1. The form also says income documentation for all persons living in the household should be submitted before June 1st, and that no documentation will be accepted after June 1st. Treat June 1 as a hard cutoff and send the worksheet and its supporting documents ahead of it.
The worksheet reports income for the year printed in the "Year Reporting" box, which reads 2026 on this revision. The form sets no other filing window and prints no processing time.
Documents you need
- Rental receipts, as an example of supporting documentation for rental income reported on the worksheet.
- Pension statements and annuity statements, as examples of supporting documentation for pension and annuity income.
- Income statements and interest statements, as examples of supporting documentation for the income lines you complete.
- Wage and earning statements and Form W series documents, as examples of supporting documentation for earned income.
- Form 1099 series, Form 1042 series and Form 1065 series documents, as examples of supporting documentation where those forms apply to your income.
- Form 4506 or a Social Security Benefits worksheet, listed among the examples of supporting documentation.
- Any other documentation that supports the applicant's household income; the form lists documentation for all persons living in the household, due before June 1st.
How to fill out PC501SC
Enter applicant name and parcel ID
Write the Applicant Name and the Parcel ID Number at the top of the form. The Year Reporting box reads 2026 on this revision.
Convert income to annual amounts
Record every amount as annual income. If you know only monthly amounts, multiply them by 12 before entering them.
Name each household member
Use the columns Applicant Name, 2nd Household Member and 3rd Household Member for each person living in the home who does not file Form 1040 or 1040A. Do not list boarders or renters of part of the dwelling.
Enter interest, pension and dividend income
For each person, fill in Interest Income, Pension Income, Dividends and Annuities with the annual amounts that person received.
Enter earned and investment income
Fill in Earned Income, Investment Income, Taxable Retirement and Rents in the column of the person who received them.
Enter remaining taxable income lines
Complete Taxable VA Benefits, Capital Gains, Royalties and Trust Fund Income for each person.
Complete total adjusted gross income
Enter the TOTAL ADJUSTED GROSS INCOME for each column. The form shows $0.00 for each person until amounts are entered.
Report required nontaxable income
Enter Social Security Benefits, Railroad Benefits, Non Taxable Vet Pension, Tax Exempt Interest and Other non taxable income. The form requires them even though they are not in adjusted gross income.
Gather supporting documentation
Collect statements and tax documents for every household member, such as pension statements, W series forms or Form 1099 series, so they can go in before June 1st.
Review and download the completed PDF
Check that every amount is annual and that every household member's income is included. Download or print the completed PDF from FillingPDF and deliver it with the documents by June 1.
How to submit PC501SC
The form prints one delivery rule and no channel: the income worksheet must be submitted by June 1, with income documentation for everyone in the household submitted before June 1st. It does not print a mailing address, a portal or an office, and it is published by the Pinellas County Property Appraiser at https://www.pcpao.gov/sites/default/files/SeniorExemption_IncomeWorksheet_Part2.pdf.
Send the completed worksheet together with the supporting documents for every household member listed on it. The form lists examples of acceptable documentation, such as pension statements, wage and earning statements and Form 1099 series. These are given under Required documents. No documentation is accepted after June 1st.
FillingPDF lets you fill out and download the PDF; submission follows the Property Appraiser's channels and the June 1 deadline above.
Common mistakes to avoid
- Entering monthly amounts instead of annual ones; the form says income should be recorded as annual income (monthly amounts x 12).
- Skipping the block of required items (Social Security benefits, railroad benefits, non taxable vet pension, tax exempt interest, other non taxable income) because they are not in adjusted gross income.
- Leaving out a household member's income when that person lives in the home and does not file Form 1040 or 1040A.
- Counting a boarder or a renter of part of the dwelling as a household member; the form excludes them from the definition of household.
- Submitting the worksheet or income documents after June 1st; the form says no documentation is accepted after that date.
- Assuming Social Security benefits are automatically part of adjusted gross income; the IRS note says they are not automatic, so check with the IRS if unsure.
- Sending the worksheet without supporting documentation for all persons living in the household.
Frequently asked questions
What is Form PC501SC used for?
Form PC501SC is the Pinellas County Property Appraiser's Income Worksheet for persons who do not file IRS Form 1040 or 1040A. It reports the income of the applicant and household members for the additional homestead exemption for persons 65 and older.
Who has to fill out the PC501SC income worksheet?
Applicants and household members who do not file federal income tax returns on Forms 1040 or 1040A. The form says to use it to provide income information for all such applicants and household members. Boarders and renters of part of the dwelling are not part of the household.
What is the deadline to submit the income worksheet?
June 1. The form says the worksheet must be submitted by June 1, that income documentation for everyone in the household should be submitted before June 1st, and that no documentation is accepted after June 1st.
What counts as household income on this worksheet?
Household income is the adjusted gross income of all household members, as defined in Section 62 of the United States Internal Revenue Code. It is the adjusted gross income amount reported on IRS Form 1040. All persons living in the home are counted.
Do I list Social Security benefits on the worksheet?
Yes. Social Security benefits, railroad benefits, non taxable vet pension, tax exempt interest and other non taxable income are required on the form even though they are not included in adjusted gross income. Consult the IRS about what part, if any, is taxable.
Do I enter monthly or annual income?
Annual income. The form says income should be recorded as annual income, meaning monthly amounts multiplied by 12, for each person in the household column.
What documents support the worksheet?
The form gives examples: rental receipts, pension, annuity, income, interest and wage statements, Form W series, Form 1099, 1042 and 1065 series, Form 4506, and a Social Security Benefits worksheet. Any other documents showing household income are also accepted.
Can I fill out Form PC501SC online on FillingPDF?
Yes. You can fill out the PC501SC PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the worksheet; you deliver it to the Pinellas County Property Appraiser by the June 1 deadline.
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