pa-income-tax - Pennsylvania 2025 Tax for Sole Proprietors
Provides Pennsylvania Form PA-40 guidance for 2025 full-year resident sole proprietors and disregarded single-member LLCs, including PA-specific income rules.
Tags
Updated: 2026-09-29Capabilities
Typical Inputs
Typical Outputs
What this skill does
- Compute Pennsylvania net profits
- Apply the 3.07% flat rate
- Separate eight income classes
- Apply Pennsylvania depreciation rules
- Limit Section 179 deductions
- Prevent cross-class loss offsets
- Assess tax forgiveness eligibility
- Flag local earned income taxes
Inputs
- Pennsylvania residency status
- Business structure
- 2025 income by class
- Federal Schedule C data
- Depreciation data
- Section 179 deductions
- Retirement distribution data
- Local tax jurisdiction
Outputs
- PA-40 filing guidance
- Pennsylvania Schedule C adjustments
- Pennsylvania taxable income
- Pennsylvania income tax calculation
- Tax forgiveness assessment
- Local earned income tax warning
Requirements
- 2025 tax-year scope
- Pennsylvania full-year residency
- Sole proprietorship or disregarded single-member LLC
- us-tax-workflow-base skill
- us-federal-return-assembly skill
- Qualified professional review