Pennsylvania BFR Grants Partial Income Tax Refund to Taxpayer

The Pennsylvania Board of Finance and Revenue (BFR) partially granted the taxpayers’ petition regarding their 2020 personal income tax. The dispute involved the disallowance of a resident credit claimed on the taxpayers’ 2020 tax return. The BFR found that the taxpayers’ Aug. 2024 payment was not made because of an assessment, and therefore, their petition for refund of that payment was timely filed. The BFR determined that the taxpayers provided sufficient evidence to substantiate the resident credit claimed and ordered the Department to issue a refund of the payment. However, the BFR dismissed the claim for a refund of the ...