Each year, the PA Department of Revenue is required to provide the state Department of Education with the total Pennsylvania taxable income for each of the 501 school districts in the Commonwealth. This information is obtained from state personal income tax returns. The Education Department uses this information to determine state funding for the schools.
In the past two years, the Department has noticed a significant increase in the number of corrections that needed to be made to the school code information listed on taxpayers’ returns. In 2002, the Department corrected more than 143,000 school codes for the 2002 tax year and more than 190,000 school codes were corrected for the 2003 tax year.
For any given tax year, the correct school code to use is for the school district where the taxpayer resided on Dec. 31 of that tax year. If a taxpayer changes his/her address after the end of a tax year, but before he/she files their return for that year, he/she should still use the school code for where he/she resided on Dec. 31 of that tax year. The Department is aware that some software packages do not prompt people to change their school code if their address was changed from a previous tax year’s address. In that regard, taxpayers should take extra caution to verify the school code.
If you were not a PA resident on the last day of the tax year, enter 99999.