REV-419 is the Employee's Nonwithholding Application Certificate issued by the PA Department of Revenue. You give it to your employer so that Pennsylvania personal income tax is not withheld from your pay when you qualify for Tax Forgiveness, live in a reciprocal state, or are the spouse of an active duty service member covered by the Servicemembers Civil Relief Act (SCRA). On FillingPDF you can fill out the form online and download or print the completed PDF; the form and its instructions are published by the Department of Revenue at www.revenue.pa.gov.
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What is REV-419?
Form REV-419, Employee's Nonwithholding Application Certificate, is the Pennsylvania Department of Revenue form an employee completes so that the employer does not withhold Pennsylvania personal income tax from the employee's compensation.
The instructions give the form's purpose as letting your employer withhold the correct PA personal income tax from your pay. It has three sections: Section I for employee information, Section II for the reason you claim exception from withholding, and Section III for the certification under penalties of perjury, with signature blocks for the employee and the employer.
Section II offers three reasons:
- Line a: you qualified for Tax Forgiveness of your PA personal income tax liability last year and had a right to a full refund of the tax withheld, and/or you expect to qualify this year.
- Line b: you are a resident of Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia, the reciprocal states, and authorize your employer to withhold your resident state's income tax instead.
- Line c: you are a legal resident of another state and meet the requirements of the Servicemembers Civil Relief Act, as amended, and Personal Income Tax Bulletin 2010-01.
The form is given to the employer, not mailed to the department by the employee. The employer keeps it and sends a copy to the department only in the cases the instructions list.
Who needs to file REV-419?
Employees working in Pennsylvania who expect no Pennsylvania personal income tax liability use REV-419. The instructions say you may be entitled to nonwithholding if you incurred no PA income tax liability in the preceding tax year and/or expect none in the current year, under the Special Tax Provisions of section 304 of the Tax Reform Code. The groups are:
- Employees who qualified, or expect to qualify, for Tax Forgiveness (line a).
- Residents of a reciprocal state (Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia) whose employer agrees to withhold that state's income tax (line b).
- Spouses of active duty service members under the SCRA (line c), when your spouse is a member of the armed forces present in PA under military orders, you are in PA solely to be with your spouse, and you and your spouse both keep domicile in another state.
If you work for more than one employer, file a separate REV-419 with each one. Claimants who qualify for complete Tax Forgiveness must still file a PA-40 with Schedule SP to claim it, even if they are eligible for nonwithholding. Employers receive the form and decide whether to agree to withhold another state's tax.
When to file REV-419
Give REV-419 to your employer as soon as you determine you are entitled to claim nonwithholding. You must file a certificate each year you are eligible, and a new one whenever your personal or financial situation changes. The exception is residents of the reciprocal states: unless your state of residence changes, they do not need to refile every year.
You must revoke the certification within 10 days from the day you anticipate you will incur PA personal income tax liability for the current tax year. To revoke or discontinue it, notify your employer in writing.
After an employer sends an exemption application to the department, the department makes a determination and notifies the employer if a change is required. If it disapproves, the employer must immediately begin withholding at the regular rate.
Documents you need
- Copy of your spousal military identification card and your spouse's current military orders, attached to REV-419 only if you claim exemption under the Servicemembers Civil Relief Act (Section II, line c).
How to fill out REV-419
Save the fill-in PDF
The form says to print or type. Open the fill-in PDF, and complete it in one session so that the entries you make are kept.
Enter your employee information
In Section I, enter your first name, middle initial and last name, your Social Security Number and your telephone number. Then enter your street address, city, state and ZIP code.
Enter the tax year
Enter the Tax Year in Section I. The form says this is not necessary if you check Box b.
Check your reason in Section II
Check the line that applies: a for Tax Forgiveness, b for residence in a reciprocal state, or c for the Servicemembers Civil Relief Act.
Choose a reciprocal state on line b
If you check line b, mark one state: Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia. This also authorizes your employer to withhold income tax for your resident state.
Enter your state on line c
If you check line c, enter the state of which you are a legal resident. Attach a copy of your spousal military identification card and your spouse's current military orders.
Sign and date Section III
Sign and date the certification made under penalties of perjury, using the format MM/DD/YYYY shown in the example (08/15/2004). Sign after printing.
Complete the employer block
Your employer enters its name, Federal Employer Identification Number, business address, telephone number, city, state and ZIP code, and signs after printing. The employee's quarterly compensation is not required for line b or c.
Review, download and print
Check your reason, your Social Security Number and the signatures. Download or print the completed PDF from FillingPDF and give it to your employer; do not forget one form per employer.
How to submit REV-419
You submit REV-419 to your employer, who keeps it; the employer sends a copy to the department only in specific cases.
- To your employer: give the signed form, and any attachments, to each employer you work for. Photocopies of the form are acceptable. The employer completes and signs the employer block.
- Employer to the department: the employer must send a copy of the certificate and its attachments to the PA Department of Revenue, Bureau of Individual Taxes, PO Box 280507, Harrisburg, PA 17128-0507, when the employer believes the certificate is incorrect; when an employee who claimed line a has PA taxable gross compensation above the quarterly amount stated in the instructions; when an employee claims a reciprocal-state exemption and the employer agrees to withhold the resident state's tax; or when an employee claims an SCRA exemption.
Sign the printed form: both signature blocks say to sign after printing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Signing the form before printing it; both the employee and employer signature blocks say to sign after printing.
- Claiming the SCRA exemption on line c without attaching a copy of the spousal military identification card and the spouse's current military orders.
- Filing one REV-419 when you have more than one employer; the instructions require a separate form for each employer.
- Failing to revoke the certification within 10 days after you anticipate owing PA personal income tax for the current year, or revoking it verbally instead of in writing.
- Assuming nonwithholding replaces the return: Tax Forgiveness claimants must still file a PA-40 with Schedule SP.
- Refiling as a reciprocal-state resident every year when your state of residence has not changed, or failing to file again when it has.
- Leaving the Tax Year blank when checking line a or c; it is not necessary only when you check line b.
- Checking a reciprocal state on line b when your employer has not agreed to withhold that state's tax.
Frequently asked questions
What is the REV-419 form?
REV-419 is the Employee's Nonwithholding Application Certificate from the PA Department of Revenue. You give it to your employer so Pennsylvania personal income tax is not withheld when you qualify under Tax Forgiveness, a reciprocal-state residency, or the Servicemembers Civil Relief Act.
Who can use Form REV-419?
Employees who owed no PA personal income tax last year and/or expect to owe none this year, residents of Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia whose employer agrees to withhold that state's tax, and spouses of active duty service members under the SCRA.
Do I send REV-419 to the Pennsylvania Department of Revenue?
No, you give it to your employer. The employer keeps it and sends a copy to the Bureau of Individual Taxes, PO Box 280507, Harrisburg, PA 17128-0507, only in the cases the instructions list, such as an SCRA exemption or a certificate the employer believes is incorrect.
How often do I have to file REV-419?
File a new certificate every year you are eligible, or when your personal or financial situation changes. Residents of the reciprocal states do not need to refile each year unless their state of residence changes. File a separate form with each employer.
What do I attach to REV-419 for the SCRA exemption?
Attach a copy of your spousal military identification card and your spouse's current military orders, and enter your state of domicile on line c. The instructions refer to Personal Income Tax Bulletin 2010-01 for more information.
How do I revoke a REV-419 certificate?
Notify your employer in writing. The instructions require you to revoke the certification within 10 days from the day you anticipate you will incur PA personal income tax liability for the current tax year.
Do I still file a PA-40 if I claim nonwithholding for Tax Forgiveness?
Yes. The instructions say claimants who qualify for complete Tax Forgiveness under section 304 of the Tax Reform Code must file a PA-40 with Schedule SP to claim it, even if they are eligible for nonwithholding.
Can I fill out REV-419 online on FillingPDF?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send the form to your employer or to the department; you give the signed printout to your employer yourself.
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