What Is the PA-1000 Form and How Do I File It?

The PA-1000 form is the application for the Pennsylvania Property Tax/Rent Rebate Program. This state program provides financial relief to qualifying older adults and residents with disabilities by helping to offset the cost of property taxes for homeowners or rent paid by tenants. The program, funded by the Pennsylvania Lottery and slots gaming revenue, issues an annual rebate to those who meet eligibility requirements. This application must be filed each year to receive the benefit.

Eligibility for the Property Tax and Rent Rebate Program

To qualify for the rebate, an applicant must meet criteria for age or disability, income, and residency. An individual must be 65 or older, a widow or widower 50 or older, or a person with a permanent disability aged 18 or older during the claim year. The disability must be medically determinable and prevent the individual from working. Spouses or personal representatives can also file on behalf of a claimant who lived at least one day in the claim year and met all other criteria.

The program has specific income limitations, and for claims filed, the total household income must not exceed $46,520. This income limit was increased and is now tied to the cost of living. A significant detail is that only 50% of Social Security benefits, including retirement and supplemental security income, are counted toward this limit. Other includable income sources are wages, interest, dividends, and pension payments.

Finally, the applicant must have been a Pennsylvania resident who either owned and occupied a home or rented and paid for their own housing during the year. For homeowners, this means they must have paid property taxes on their primary residence. For renters, they must have occupied a rental unit where the landlord was required to pay property taxes or made payments in lieu of taxes.

Rebate Amounts

The standard rebate amount is based on total household income:

• $0 to $8,270: $1,000
• $8,271 to $15,510: $770
• $15,511 to $18,610: $460
• $18,611 to $46,520: $380

Additionally, some homeowners and renters may be eligible for a supplemental rebate, which is automatically calculated for qualifying applicants in Philadelphia, Pittsburgh, and Scranton.

Required Documentation for the PA-1000

All applicants must provide proof of every source of income received during the claim year. This includes documents such as federal 1099 forms for Social Security or pensions, W-2s for wages, and statements for any other income sources. First-time filers also need to submit proof of age, like a driver’s license or birth certificate, or for those applying based on disability, a completed physician’s statement form (PA-1000 PS).

For Homeowners

Homeowners must provide proof that their property taxes for the claim year have been paid in full. The most direct way is by submitting copies of receipted tax bills marked as “paid.” If a receipted bill is unavailable, the state accepts a copy of the tax bill along with copies of the front and back of the canceled check. If an applicant’s name is not on the tax bill, proof of ownership, such as a copy of the deed, is also required.

For Renters

Renters have a specific documentation requirement centered on the PA-1000 RC, also known as the Rent Certificate. This form is a required part of the application and must be completed and signed by the landlord for each rental property. The PA-1000 RC details the rental address, landlord’s information, and total rent paid. If a landlord’s signature cannot be obtained, the applicant can complete a notarized Rental Occupancy Affidavit section of the form.

Filing the PA-1000 Application

There are two primary methods for submitting the application. The traditional method is to mail the PA-1000 form with photocopies of all supporting documents to PA Department of Revenue, Property Tax/Rent Rebate Program, P.O. Box 280503, Harrisburg, PA 17128-0503. It is important not to send original documents and to ensure the claim form is signed.

A faster method is to file online using the state’s myPATH portal. This electronic system guides users through the application, performs calculations automatically, and allows for the direct upload of required documents. Filing through myPATH does not require a permanent account and offers direct deposit for the rebate.

After submission, rebates are issued starting July 1. The online myPATH portal includes a “Where’s My Rebate?” tool to track the status of a claim. The deadline to apply is June 30, but it is often extended to December 31. For the current filing year, the deadline has been extended to December 31, 2025.