You must file a 2009 PA tax return if:

1. You received total PA gross taxable income in excess of $33 during 2009, even if no tax is due with your PA return; and/or
   
   
2. You incurred a loss from any transaction as an individual, sole proprietor, partner in a partnership, or PA S corporation shareholder.

IMPORTANT. The Department will not issue a refund check or credit for less than $1.00. If you owe $1.00 or less, you do not have to make a payment when you file your PA tax return.