What is Form REV-419?
Form REV-419, the Employee's Nonwithholding Application Certificate, lets a Pennsylvania employee ask their employer not to withhold PA personal income tax. It's issued by the Pennsylvania Department of Revenue; FileIt fills edition REV-419 (EX) 09-20 with the 03-24 instructions. Pennsylvania has a flat income tax and no allowance certificate, so this is the one state employee withholding form.
There are three reasons you can claim: (a) you qualified for Tax Forgiveness last year and/or expect to this year, so you'd get a full refund of anything withheld; (b) you're a resident of a reciprocal state — Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia — and your employer withholds your home state's tax instead; or (c) you're the spouse of an active-duty service member covered by the Servicemembers Civil Relief Act.
FileIt lets you fill out the REV-419 online in a guided form, pre-fills your name from the People records in your vault, and prints your answers into the Department's official PDF. The finished form is saved in your vault and can be sent for e-signature by you and your employer. FileIt never submits anything — you give the form to your employer yourself.
- Who fills it
- The employee (Sections I–III). The employer adds its details, signs, and may enter quarterly compensation.
- Given to
- Your employer. In some cases the employer sends a copy to the Department.
- When
- As soon as you're entitled to nonwithholding, and each year you're eligible (reciprocal-state residents only when their state changes).
- Signatures
- The employee signs under penalties of perjury; the employer signs too.
- Edition
- REV-419 (EX) 09-20, instructions REV-419 IN (EX) 03-24.
- Cost
- Free to fill out on any FileIt account.
Who needs to fill out Form REV-419?
- Residents of Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia who work in Pennsylvania.
- Low-income employees who qualify for PA Tax Forgiveness and expect no PA income tax liability.
- Spouses of active-duty service members stationed in Pennsylvania who keep their domicile in another state, under the Servicemembers Civil Relief Act.
- Anyone with more than one Pennsylvania employer — a separate REV-419 is needed for each.
When to use Form REV-419
- As soon as you determine you're entitled to nonwithholding.
- Every year you're eligible — except reciprocal-state residents, who don't need to refile unless their state of residence changes.
- When your personal or financial situation changes.
- To revoke: notify your employer in writing within 10 days from the day you anticipate you'll incur PA personal income tax liability for the current year.
What you need before you start
- Your name, Social Security number, telephone number and street address.
- The tax year (not needed if you're claiming as a reciprocal-state resident).
- Which reason applies: Tax Forgiveness, your reciprocal state, or your state of legal residence for the SCRA.
- For the SCRA: a copy of your spousal military ID card and your spouse's current military orders to attach.
- For the employer: its name, FEIN, business address and telephone number.
What’s on Form REV-419
The 2020 edition has 3 pages. FileIt asks for it in 4 parts, and it is signed by Employee and Employer:
- Section I: Employee informationEmployee
- Section II: Why you claim nonwithholdingEmployee
- Section III: CertificationEmployee
- EmployerEmployer
How to fill out Form REV-419, step by step
1 Section I: Employee information
Enter your name, Social Security number, telephone number, street address, city, state and ZIP code, and the tax year. FileIt also prints the year's last two digits in the '20__' at the top of the form. The tax year isn't necessary if you check box b.
2 Section II, box a: Tax Forgiveness
Check this if you qualified for Tax Forgiveness of your PA personal income tax last year and had a right to a full refund of all tax withheld, and/or you expect to qualify this year. You'll still need to file a PA-40 with Schedule SP to claim Tax Forgiveness.
3 Section II, box b: Reciprocal state
Check this and the state you live in — Indiana, Maryland, New Jersey, Ohio, Virginia or West Virginia. Under the reciprocal agreement you claim exemption from PA withholding and authorize your employer to withhold your home state's income tax on pay earned in Pennsylvania.
4 Section II, box c: Military spouse (SCRA)
Check this and enter your state of legal residence if your spouse is a member of the armed forces present in Pennsylvania under military orders, you're in Pennsylvania solely to be with your spouse, and you both keep your domicile in another state. Attach your spousal military ID card and your spouse's current orders. FileIt prints the state as its two-letter code.
5 Section III: Certification
Under penalties of perjury you certify you didn't incur PA personal income tax liability in the preceding tax year and/or don't expect to this year, for the reasons above. Sign; FileIt prints the date.
6 Employer details
The employer enters its name, FEIN, business address, telephone number, city, state and ZIP, and signs. The employee's quarterly compensation isn't required for applicants checking box b or c.
Common mistakes to avoid
- Leaving the tax year blank when you're claiming Tax Forgiveness or the SCRA exemption.
- Checking box b without checking which reciprocal state you live in.
- Forgetting to attach the military ID card and orders for an SCRA claim.
- Not filing a new REV-419 each year when claiming under box a or c.
- Assuming nonwithholding replaces filing a return — Tax Forgiveness still requires a PA-40 and Schedule SP.
After you fill it out
Sign and give the REV-419 to your employer, who signs it and keeps it with its records. FileIt saves the finished PDF in the person's folder in your vault.
The instructions require the employer to send a copy with attachments to the PA Department of Revenue, Bureau of Individual Taxes, PO Box 280507, Harrisburg, PA 17128-0507 when it believes the certificate is incorrect, when a box a employee's PA taxable gross compensation exceeds $1,625 for any quarter, for reciprocal-state claims, and for SCRA claims.
If the Department disapproves the application, your employer must immediately start withholding at the regular rate.
Fill out Form REV-419 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 24 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Pennsylvania Department of Revenue form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form REV-419 now — it’s freeForm REV-419: frequently asked questions
What is Form REV-419?
It's Pennsylvania's Employee's Nonwithholding Application Certificate. It asks your employer not to withhold PA personal income tax because of Tax Forgiveness, residence in a reciprocal state, or the Servicemembers Civil Relief Act.
Which states have reciprocity with Pennsylvania?
The form lists Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those states check box b, and the employer withholds their home state's tax instead.
Do I need to file a REV-419 every year?
Yes, each year you're eligible — except reciprocal-state residents, who don't need to refile unless their state of residence changes.
Can I fill out the REV-419 online?
Yes. FileIt lets you fill it out online free and prints your answers into the Department of Revenue's official PDF, ready to print or send for e-signature.
Does Pennsylvania have a state W-4?
No. Pennsylvania has no withholding allowance certificate. The REV-419 is only for claiming nonwithholding.
Where do I send the REV-419?
Give it to your employer. The employer forwards a copy to the Department in the cases listed in the instructions. FileIt doesn't submit it for you.
Official sources
- Blank form (PDF), published by Pennsylvania Department of Revenue: https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/rev-419.pdf
- Official instructions and guidance: https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/rev-419.pdf
- Edition shown on this page: REV-419 (EX) 09-20 (FI); instructions REV-419 IN (EX) 03-24 (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Pennsylvania Department of Revenue or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.