Here's the feedback from the team: 

Based on the instructions, a PA Sch E must be filed if there is net income or loss. In this case there is neither.

PA-40 Schedule E must be completed and included with an
originally filed PA-40, Personal Income Tax Return, or PA41, Fiduciary Income Tax Return, if a taxpayer, spouse or fiduciary (estate or trust) has net income (loss) from:
● Rental property;
● Royalties from oil and gas wells, book sales and/or other
sources;
● Patents; and/or
● Copyrights.

Page 1 of instructions, found here: https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/2021/2021_pa-40e.p...