2024 

     Instructions for Estimating PA Personal Income Tax 
REV-413 (I) IN 10-23                                                                          For Individuals Only

                                                            Individuals Worksheet for PA Estimated Tax, and the PA-40 
                     WHAT’S NEW
                                                            ES (I), Declaration of Estimated Tax. Instructions for both 
Beginning tax year 2024, the income threshold for when      forms are included within this document. The forms may be 
estimated payments are required to be made has increased    obtained from the department's website or by contacting the 
from $8,000 to $9,500.  This threshold will continue to     department’s Forms Ordering Service at 1-800-362-2050. 
increase each year per legislation that was passed in 2022. The forms may also be obtained by sending written 
                                                            requests to: 
            GENERAL INFORMATION
                                                              PA DEPARTMENT OF REVENUE  
PURPOSE                                                       TAX FORMS SERVICE UNIT  
The REV-413 (I) is used by individual taxpayers for           1854 BROOKWOOD ST  
determining if they are required to make estimated tax        HARRISBURG PA 17104-2244 
payments, the amount of their estimated tax liability, the 
amount of their estimated tax payments, and when the          CAUTION: Do not mail estimated tax payments to this 
estimated tax payments are due.  The REV-413 (I) also         address. See the “Payment and Mailing Instructions” 
provides the instructions for the REV-414 (I), Individuals  included in the Instructions for Completing the PA-40 ES (I), 
Worksheet for PA Estimated Tax,  and the PA-40 ES (I),      Declaration of Estimated Personal Income Tax, for mailing 
Declaration of Estimated Personal Income Tax.               an estimated tax payment to the department. 
Estimated tax is the method used to pay tax on income not   WHO MUST MAKE ESTIMATED TAX PAYMENTS  
subject to employer withholding that includes, but is not   The estimated tax rules apply to: 
limited to, the following types of income: 
                                                            • Resident and part-year resident individuals; and  
• Wages for domestic services; 
                                                            • Nonresident individuals (or residents of other countries) 
• Tips received from customers;                               that expect to have taxable income from sources within 
• Wages paid to residents who are seamen engaged in           Pennsylvania. 
  interstate or intercoastal trade when PA income tax is 
  not withheld by the employer;                             Except for farmers as explained later in these instructions, 
                                                            an individual must make PA estimated tax payments if: 
• Wages paid to PA residents who work in the reciprocal 
  states of Indiana, Maryland, New Jersey, Ohio, Virginia,  1. The individual can reasonably expect to owe at least 
  or West Virginia when PA income tax is not withheld by    $292 ($9,500   of income not subject to employer 
  the employer;                                             withholding) in tax after subtracting withholding and 
• Earnings from self-employment or profits made in a        credits; and 
  trade, profession, business, or farming by residents or   2. The individual can reasonably expect withholdings and 
  nonresidents regardless of whether the nonresident is 
                                                            credits to be less than the smaller of: 
  a resident of a reciprocal state or not; 
                                                            • 90 percent of the tax to be shown on the          2024 
• Gains from the sale,    exchange, or disposition of 
                                                              personal income tax return; or 
  property; 
• Interest and dividends;                                   • 100 percent of the product of multiplying the net PA 
                                                              taxable income shown on the     2023 PA-40 return by 
• Rents and royalties;                                        3.07 percent (0.0307). This calculation can only be 
• Gambling and lottery winnings (except PA Lottery            used by a taxpayer who a filed full-year PA-40 return 
  noncash winnings); and                                      in 2023. 
• Income derived from estates and trusts.                   To determine the estimated tax liability, see the Instructions 
FORMS REQUIRED TO MAKE                                      for Completing the REV-414 (I), Individuals Worksheet for 
ESTIMATED TAX PAYMENTS                                      PA Estimated Tax. Use the PA-40 ES (I), Declaration of 
Individual taxpayers required to make estimated tax         Estimated Personal Income Tax, to declare and pay the 
payments should obtain and complete the    REV-414 (I),     estimated tax for individual taxpayers. 

www.revenue.pa.gov                                                                                  REV-413 (I)   1

JOINT DECLARATIONS                                                ESTIMATED TAX PAYMENT DUE DATES  
A taxpayer and spouse may file a joint return declaration,        Use the Payment Due Dates Table later in these instructions 
unless:                                                           to determine the due date of each installment. 
1. They are separated under a decree of divorce or                FARMERS  
   separate maintenance;                                          If at least two-thirds of a taxpayer’s gross income for 2024 
2. They have different taxable years;                             will be from farming, a taxpayer may do one of the following:  
                                                                  • Pay all of the estimated tax by Jan. 15, 2025; or 
3. One spouse is liable for child support; or 
                                                                  • File a 2024 PA tax return by March 1, 2025, and pay the 
4. One spouse is otherwise required by the department to            total tax due. In this case, 2024 estimated tax payments 
   file a separate return. See the PA-40 Instruction Booklet        are not required. 
   for Married, Filing Separately filing status for details on 
                                                                  AMENDING ESTIMATED TAX PAYMENTS  
   who must file separate returns.  
                                                                  An individual that has a change in income or credits during 
To avoid problems and delays in processing a PA-40,               a tax year may be required to or elect to change or amend 
Personal Income Tax Return, a taxpayer and spouse should          the estimated tax liability and subsequent estimated tax 
file tax returns in the same manner as they made their            payments. To change or amend the estimated tax liability 
estimated installment payments. If a taxpayer spouse made         and subsequent estimated tax payments, use the REV-414 
joint estimated payments, file a joint return. If a taxpayer and  (I), Individuals Worksheet for PA Estimated  Tax, to 
spouse made separate estimated payments, please file              recalculate the estimated tax liability. After completing the 
separate returns claiming the proper amounts on each              recalculation, subtract any estimated tax payments already 
return. If a taxpayer and spouse are required to file differently paid or carryover credits from the previous tax year.  Use 
or need to file differently from the way they submitted their     Line 5 of Section II from the REV-414 (I), the Payment Due 
estimated payments, complete the REV-459B, Consent to             Dates  Table, and the  Amount of Payment instructions 
Transfer, Adjust, or Correct PA Estimated Personal Income         included in the Instructions for Completing the PA-40 ES (I), 
Tax Account form, to adjust the estimated accounts.               Declaration of Estimated Personal Income Tax, to determine 
                                                                  the amount of the subsequent estimated tax payments. 
SAFE HARBOR RULES  
                                                                  PENALTY FOR FAILURE TO PAY ESTIMATED TAXES  
For individual taxpayers required to make estimated tax 
                                                                  In some cases, a taxpayer may owe an interest penalty 
payments, the department will not impose the estimated 
                                                                  when an estimated tax payment is not made and/or the 
underpayment penalty when:  
                                                                  amount is underpaid. PA law imposes this penalty on each 
1. The total timely estimated tax payments and credits are        underpayment for the number of days that it remains unpaid, 
   at least equal to an amount calculated using the current       but not beyond the due date for the tax return. PA law 
   year’s tax rate times the net taxable income on the prior      imposes the penalty: 
   year’s PA-40, Personal Income Tax Return (NOTE: This           • When the individual did not make the estimated tax 
   exception does not apply if no return was filed in the prior     payments on time and/or in the required amount.  
   year or the taxpayer was not a full-year resident of 
                                                                  • Even if the individual has an overpayment on the PA-40, 
   Pennsylvania.); or                                               Personal Income Tax Return. 
2. For each installment period, the timely estimated tax          Individuals that have $9,500 or more of income not subject 
   payments and credits are at least 90 percent of the actual     to employer withholding for a tax year in which estimated 
   tax due on the income earned or received for each              tax payments are due may be subject to the estimated 
   installment period.                                            underpayment penalty. The penalty is due for all estimated 
   CAUTION: Individuals cannot use the prior year PA-             tax payment periods in which an estimated tax payment is 
   40, Personal Income Tax Return, tax liability as this          not made, or is underpaid, and no exceptions are met for 
                                                                  the periods.  
year’s estimated tax to avoid underpayment penalty unless 
the tax rate for both tax years is the same and the taxpayer      The penalty is due even if the income for (an) earlier 
was a full-year resident for the prior tax year.                  payment period(s) is (are) less than an annualized income 
                                                                  amount of $9,500. The penalty is due when the income for 
ESTIMATED TAX PAYMENT AMOUNT  
                                                                  a tax year is at least $9,500 and a payment for an earlier 
See the Instructions for Completing the REV-414 (I),              period is not included in the estimated tax payment for the 
Individuals Worksheet for PA Estimated Tax, and the Amount        period it is known when the income will exceed $9,500 for 
of Payment instructions included in the Instructions for          the tax year. Underpayment penalties will accrue for those 
Completing the PA-40 ES (I), Declaration of Estimated             periods until such estimated tax payments are received. See 
Personal Income Tax, for determining the amount of an             the REV-1630, Underpayment of Estimated  Tax by 
individual’s estimated tax payments.                              Individuals, for additional information on how to calculate the 

2  REV-413 (I)                                                                                  www.revenue.pa.gov

PAYMENT DUE DATES TABLE
                                                           You pay the following percentages of the estimated tax by the date 
                                              The number  shown or the next business day if the due date falls on a Saturday, 
If you first meet the requirement to make     of required  Sunday, or holiday.
estimated tax payments:                       installments 
                                              is:           Apr. 15, 2024 Jun. 15, 2024 Sep. 15, 2024 Jan. 15, 2025

Before April 1, 2024                          4                 25%           25%        25%          25%

After March 31, 2024, and before June 1, 2024 3                               50%        25%          25%

After May 31, 2024, and before Sept. 1, 2024  2                                          75%          25%

After Aug. 31, 2024                           1                                                       100%

estimated underpayment penalty and qualifying for an            If income taxes are also expected to be paid in: another state 
exception to the underpayment penalty.                          of the United States; the District of Columbia; the 
    NOTE: The department will notify an individual with         Commonwealth of Puerto Rico; or any territory or 
    a preassessment or assessment notice if the                 possession of the United States, enter the amount of the 
individual is subject to the estimated underpayment             expected resident credit for taxes paid to the other states.  
penalty. Individuals can calculate the correct amount of the 
penalty on the REV-1630, Underpayment of Estimated Tax 
                                                                                         LINE 4
by Individuals, if there is a disagreement with the amount                                                          
of the penalty included on the notice.                          ESTIMATED PA SCHEDULE OC CREDIT  

INSTRUCTIONS FOR COMPLETING THE                                 If a restricted tax credit is expected to be awarded and 
REV-414 (I), INDIVIDUALS WORKSHEET                              received in 2024, enter the amount of the expected credit. 
    FOR PA ESTIMATED TAX                                        Restricted tax credits are those tax credits which must be 
                                                                separately applied for and are awarded to taxpayers or 
                     SECTION I
                                                                businesses in which they are owners. Generally, a restricted 
2024 PA ESTIMATED TAX PAYMENT WORKSHEET                         tax credit is received only as a result of ownership in a PA S 
                        LINE 1                                  corporation or partnership, ownership of a sole 
                                                            
                                                                proprietorship, ownership of a farm, or participation in a 
2024 ESTIMATED INCOME  
                                                                special purpose entity.  
Enter the expected PA-taxable income for      2024. Do not 
include the amount of any compensation from which an 
                                                                                         LINE 5
employer will withhold PA income tax. Using information from                                                        
prior years’ tax returns as a basis as well as information from 
other sources, add up the expected positive income              ESTIMATED 2024 SPECIAL  
amounts from each of the classes of income reported on the      TAX FORGIVENESS CREDIT  
PA-40, Personal Income Tax Return.                              If the Special  Tax Forgiveness Credit is expected to be 
                                                                received in 2024, enter the amount of the expected credit. 
                        LINE 2
                                                            
2024 ESTIMATED TAX                                                                       LINE 6
                                                                                                                    
Multiply Line 1 by 3.07% (0.0307) and enter the result. 
                                                                ESTIMATED PA SCHEDULE DC CREDIT 
                        LINE 3                                  If the Child and Dependent Care Enhancement Tax Credit 
ESTIMATED 2024 RESIDENT CREDIT FOR INCOME                       is expected to be received in 2024, enter the amount of the 
TAX PAID TO OTHER STATES                                        expected credit. 
www.revenue.pa.gov                                                                                    REV-413 (I)  3

                          LINE 7                                                          LINE 16
                                                                                                                                 
TOTAL ESTIMATED CREDITS                                          NONRESIDENT WITHHOLDING ADJUSTMENT  
Add the amounts on Lines 3 through  6and enter the result.       If nonresident withholding is expected from a PA 
                                                                 Schedule      NRK-1,      Nonresident       Schedule       of 
                          LINE 8                                 Shareholder/Partner/Beneficiary Pass-Through Income, 
                                                             
                                                                 Loss, and Credits, for a PA S corporation, partnership, 
TOTAL 2024 ESTIMATED TAX                                         estate, or trust or withholding will be included on Forms 
NET OF ESTIMATED CREDITS                                         1099-MISC      or 1099-NEC     , enter the amount of 
Subtract Line  7from Line 2 and enter the result.                nonresident     withholding       expected  from        those 
                                                                 documents. Otherwise, enter a 0 (zero). 
                          LINE 9
                                                             
                                                                                          LINE 17
Multiply Line  8by 90% (0.90) and enter the result.                                                                              
                                                                 TOTAL 2024 REQUIRED ESTIMATED TAX  
                       LINE 10                                   Subtract Line  16 from    Line 15 and enter the result. If the 
                                                                 amount is $292 or greater, this is the amount required to be 
SAFE HARBOR METHOD INCOME  
                                                                 paid in estimated tax for 2024. If the amount is less than 
If a full-year PA-40 return was filed in 2023, enter 100% of     $292, estimated tax payments are not required to be made. 
the net PA taxable income from Line 11 of the 2023 PA-40, 
Personal Income Tax Return. If a return was not filed for                            SECTION II
2023 or a part-year resident return was filed, the safe harbor                                                               
method is not permitted to be used. Enter $0     if not eligible AMENDED INDIVIDUAL PA ESTIMATED TAX SCHEDULE  
for the safe harbor method and skip Lines 11 through 14. 
                                                                                          LINE 1
                                                                                                                                 
                       LINE 11                                   Enter the amount from Line 17 of the REV-414 (I) Individuals 
                                                             
                                                                 Worksheet for PA Estimated Tax, after recalculating the Total 
SAFE HARBOR METHOD TAX LIABILITY 
                                                                 2024 Required Estimated Tax. 
Multiply the amount on Line 10 by 3.07% (0.0307) and enter 
the result.                                                                               LINE 2
                                                                                                                                 
                       LINE 12                                   Enter the amount of the previous tax year’s overpayment 
                                                                 applied to the current year’s estimated tax liability. 
EXPECTED 2024 WITHHOLDINGS  
Enter the amount of PA tax withholdings expected including                                LINE 3
                                                                                                                                 
any excess withholdings (over 3.07%) from employer 
                                                                 Enter the total amount of estimated tax payments made 
compensation or  withholdings from other sources such as 
                                                                 to date. 
Forms 1099-R or W-2G.  

                                                                                          LINE 4
                       LINE 13                                                                                                   
                                                             
                                                                 Add Lines 2 and 3 and enter the result. 
TOTAL WITHHOLDINGS AND CREDITS  
Add Lines  7and 12. 
                                                                                          LINE 5
                                                                                                                                 
                       LINE 14                                   Subtract Line 4 from Line 1 and enter the result. Refer to 
                                                             
                                                                 the  Amending Estimated  Tax Payment instructions for 
SAFE HARBOR METHOD NET                                           additional information. 
ESTIMATED TAX LIABILITY  
If Line 13 is less than Line 11, subtract Line 13 from Line 11                       SECTION III
                                                                                                                             
and enter the result. If Line 13 is more than Line 11, enter a 
0 (zero).                                                        2024 RECORD OF ESTIMATED  
                                                                 TAX PAYMENTS SCHEDULE  
                       LINE 15                                   Use the chart to record the date and amount of estimated 
                                                                 tax payments made along with the amount of any previous 
TOTAL 2024 ESTIMATED TAX LIABILITY                               year’s tax overpayment applied to the current tax year’s 
Enter the smaller of Line  9or Line 14.                          estimated tax liability. 

4   REV-413 (I)                                                                                        www.revenue.pa.gov

                                                             payment periods, enter a    0 (zero). If the estimated tax 
             PAYMENT NUMBER 1
                                                             payment required to be made for the second estimated tax 
COLUMN A                                                     payment period was more than the remaining balance of the 
For the payment due Apr. 15, 2024, enter the date the        overpayment from the previous tax year after applying an 
estimated tax payment was made. If an estimated tax          amount to the first estimated tax payment period, enter the 
payment was not required to be made because the              remaining balance of the overpayment amount to be applied.  
overpayment from the previous tax year was equal to or in    COLUMN D  
excess of the estimated tax payment amount required to be    Add the amounts from Column B and Column C and enter 
made, enter April 15th of the tax year.                      the result. 
COLUMN B  
                                                                           PAYMENT NUMBER 3
Enter the amount of the estimated tax payment made. If no                                                                
estimated tax payment was made because the overpayment       COLUMN A  
from the previous tax year was equal to or in excess of the 
                                                             For the payment due   Sept. 15,  2024, enter the date the 
estimated tax payment amount required to be made, enter 
                                                             estimated tax payment was made. If an estimated tax payment 
a 0 (zero).  
                                                             was not required to be made because the overpayment from 
COLUMN C                                                     the previous tax year was equal to or in excess of the 
Enter the amount of any overpayment from the previous tax    estimated tax payment amount required to be made for the 
year applied up to the estimated tax payment amount          first, second, and third estimated tax payment periods, enter a 
required to be made for the period based upon the Amount     dash in the space and a 0 (zero) in Column B.  
of Payment instructions included in the Instructions for     COLUMN B  
Completing the PA-40 ES (I), Declaration of Estimated 
                                                             Enter the amount of the estimated tax payment made. If the 
Personal Income Tax, later within these instructions.  
                                                             overpayment from the previous tax year was more than the 
NOTE: An overpayment amount from the previous tax            required estimated tax payment for the first and second 
year in excess of the estimated tax payment amount           estimated tax payment periods but the remaining balance of 
required to be made for a period will be carried forward to  the overpayment is less than the required estimated tax 
subsequent estimated tax payment periods until there is no   payment for the third estimated tax payment period, enter 
remaining balance of the overpayment to be applied.          the amount of the estimated tax payment actually made. 
COLUMN D                                                     COLUMN C  
Add the amounts from Column B and Column C and enter         If an estimated tax payment was not required to be made 
the result.                                                  because the overpayment from the previous tax year was 
                                                             equal to or in excess of the estimated tax payment amount 
             PAYMENT NUMBER 2                                required to be made for the first, second, and third estimated 
                                                             tax payment periods, enter  0a(zero). If the estimated tax 
COLUMN A  
                                                             payment required to be made for the third estimated tax 
For the payment due Jun. 15, 2024, enter the date the        payment period was more than the remaining balance of the 
estimated tax payment was made. If an estimated tax 
                                                             overpayment from the previous tax year after applying 
payment was not required to be made because the 
                                                             amounts to the first and second estimated tax payment 
overpayment from the previous tax year was equal to or in 
                                                             periods, enter the remaining balance of the overpayment 
excess of the estimated tax payment amount required to be 
                                                             amount to be applied. 
made for the first and second estimated tax payment periods, 
enter a dash in the space and a 0 (zero) in Column B.        COLUMN D  
COLUMN B                                                     Add the amounts from Column B and Column C and enter 
                                                             the result. 
Enter the amount of the estimated tax payment made. If the 
overpayment from the previous tax year was more than the 
                                                                           PAYMENT NUMBER 4
required estimated tax payment for the first estimated tax                                                               
payment period but the remaining balance of the              COLUMN A  
overpayment is less than the required estimated tax          For the estimated tax payment Jan. 15, 2025, enter the date 
payment for the second estimated tax payment period, enter 
                                                             the estimated tax payment was made. If an estimated tax 
the amount of the estimated tax payment actually made. 
                                                             payment was not required to be made because the 
COLUMN C                                                     overpayment from the previous tax year was equal to or in 
If an estimated tax payment was not required to be made      excess of the estimated tax payment amount required to be 
because the overpayment from the previous tax year was       made for the first, second, third, and fourth estimated tax 
equal to or in excess of the estimated tax payment amount    payment periods, enter a dash in the space and a 0 (zero) 
required to be made for the first and second estimated tax   in Column B.  

www.revenue.pa.gov                                                                                     REV-413 (I)      5

COLUMN B  
                                                                  PRIMARY SOCIAL SECURITY NUMBER
Enter the amount of the estimated tax payment made. If the                                                                  
overpayment from the previous tax year was more than the        Enter the nine-digit Social Security number of the taxpayer. 
required estimated tax payment for the first, second, and third 
                                                                  SPOUSE’S SOCIAL SECURITY NUMBER
estimated tax payment periods but the remaining balance of                                                                  
the overpayment is less than the required estimated tax         If a joint declaration and estimated tax payment is being filed, 
payment for the fourth estimated tax payment period, enter      enter the nine-digit Social Security number of the spouse. 
the amount of the estimated tax payment actually made. 
                                                                          DAYTIME PHONE NUMBER
COLUMN C                                                                                                                    
If an estimated tax payment was not required to be made         Enter the taxpayer’s daytime phone number. 
because the overpayment from the previous tax year was 
                                                                                    LAST NAME
equal to or in excess of the estimated tax payment amount                                                                   
required to be made for the first, second,    third, and fourth Enter the last name of the primary taxpayer.  If filing a joint 
estimated tax payment periods, enter  a       0 (zero). If the  declaration and estimated tax payment, this is usually the 
estimated tax payment required to be made for the fourth        name of the taxpayer that is listed first on the tax return for 
estimated tax payment period was more than the remaining        a Married, Filing Jointly status filed return. 
balance of the overpayment from the previous tax year after 
                                                                                    FIRST NAME
applying amounts to the first, second, and third estimated                                                                  
tax payment periods, enter the remaining balance of the         Enter the first name of the primary taxpayer. If filing a joint 
overpayment amount to be applied.                               declaration and estimated tax payment, this is usually the 
COLUMN D                                                        name of the taxpayer that is listed first on the tax return for 
                                                                a Married, Filing Jointly status filed return. 
Add the amounts from Column B and Column C and enter 
the result. 
                                                                                    ADDRESS
                                                                                                                            
                       TOTAL                                    Enter the taxpayer’s complete street address. If the address 
                                                        
                                                                has an apartment number, suite, or RR number, enter after 
COLUMN B                                                        the street address. Eliminate all punctuation such as 
Add the amounts in Column B and enter the result.               apostrophes, commas, periods, and hyphens. 

COLUMN C  
                                                                          FISCAL YEAR FILERS ONLY
Add the amounts in Column C and enter the result. The                                                                       
result should equal the amount of overpayment applied from      Enter the beginning and ending dates of the fiscal year only 
the previous tax year.                                          when the PA-40 return is not filed on a calendar-year basis. 

COLUMN D                                                                  AMOUNT OF PAYMENT
                                                                                                                            
Add the amounts Column D and enter the result.  The 
                                                                Enter the amount of the estimated tax payment to be made 
resulting total should equal or exceed the amount on Line       for the payment due date. For most taxpayers, the following 
17 of Section I.                                                method may be used to determine the amount of each 
                                                                estimated tax payment: 
  INSTRUCTIONS FOR COMPLETING THE                               1. If making four estimated tax payments, multiply the 
  PA-40 ES (I), DECLARATION OF ESTI-
                                                                amount on Line      17 of the REV-414 (I), Individuals 
  MATED PERSONAL INCOME TAX
                                                                Worksheet for PA Estimated Tax, by 25% and include the 
Individuals filing declarations must use the PA-40 ES (I),      result in the “Amount of Payment” space on the PA-40 
Declaration of Estimated Personal Income Tax, to make           ES (I), for each of the four estimated tax payment dates.  
payments of estimated taxes. Failure to receive forms does      2. If an individual first becomes aware that estimated tax 
not relieve taxpayers from filing and paying the tax.           payments were required to be made after the first 
                                                                estimated tax payment date but before the second 
                 DATE FILED                                     estimated tax payment date, multiply the amount on Line 
                                                        
                                                                17 of the REV-414 (I) by 50% and enter the result in the 
Enter the due date of the estimated tax payment. Use the        “Amount of Payment” space on the PA-40 ES (I) for the 
Payment Due Dates Table earlier in these instructions  to       second estimated tax payment. For the last two 
determine the due date of the estimated tax payment.            estimated tax payments, multiply the amount on Line 17       

6 REV-413 (I)                                                                                  www.revenue.pa.gov

of the REV-414 (I) by 25% and enter the result in the          between the estimated tax payment amount and the 
“Amount of Payment” space on the PA-40 ES (I).                 remaining carryover amount. 
3. If an individual first becomes aware that estimated tax 
payments were required to be made after the second               DECLARATION OF ESTIMATED TAX OR 
                                                                 ESTIMATED WITHHOLDING TAX
estimated tax payment date but before the third                                                               
estimated tax payment date, multiply the amount on Line        Enter the total amount of estimated tax payments to be 
17 of the REV-414 (I) by 75% and enter the result in the       made from Line 17 of the REV-414 (I) Individuals Worksheet 
“Amount of Payment” space on the PA-40 ES (I) for the          for PA Estimated Tax.  
third estimated tax payment. For the remaining estimated 
tax payment, multiply the amount on Line 17 of the REV-          PAYMENT AND MAILING INSTRUCTIONS
414 (I) by 25% and enter the result in the “Amount of                                                         
Payment” space on the PA-40 ES (I).                            To make the estimated tax payment and mail it to the 
                                                               department, use the following instructions: 
4. If an individual first becomes aware that estimated tax 
payments were required to be made after the third              • Make the check or money order payable to the “PA Dept. 
estimated tax payment date but before the final estimated        of Revenue”; 
tax payment date, enter 100% of the amount on Line 17          • Write the last four digits of the primary taxpayer’s Social 
of the REV-414 (I) in the “Amount of Payment” space on           Security number and “2024 estimated tax payment” on 
the PA-40 ES (I).                                                the check or money order; 
Taxpayers that receive their income unequally throughout       • Do not staple or attach the payment to the PA-40 ES (I), 
the tax year may also pay their estimated tax payments         • Mail the payment and PA-40 ES (I), to the following 
based upon the amount of income received during an               address: 
estimated tax payment period. To determine the amount of 
the estimated tax payment using this method:                     PA DEPARTMENT OF REVENUE 
                                                                 PO BOX 280403 
A. Separately calculate the income received within an            HARRISBURG PA 17128-0403  
estimated tax payment period using the estimated tax 
payment period as provided in either the first column of       • Fill in the record of estimated tax payments in Section 
the Payment Due Dates Table.                                     III of the REV-414 (I) Individuals Worksheet for PA 
                                                                 Estimated Tax 
B. Multiply the income amount received by 90%. 
                                                                          ELECTRONIC SERVICES
C. Multiply the result from Step B by 3.07% (0.0307).                                                         
D. Enter the result from Step C in the “Amount of Payment”     Individuals can remit estimated,  extension, and tax due 
space on the PA-40 ES (I).                                     payments through the department’s myPATH portal. Visit 
                                                               mypath.pa.gov and select Make a Payment to pay via 
E. Repeat Steps  A through D for each estimated tax 
                                                               electronic funds transfer. Payments equal to or greater than 
payment period.  
                                                               $15,000 must be made electronically. Payments not made 
  NOTE: A taxpayer may also elect to pay the entire            electronically will be subject to a penalty equal to 3% of the 
  amount of the estimated tax from Line    35 on the first     payment amount not to exceed $500.
estimated tax payment due date. 
Typically, the amount is based upon Line 17 of the REV-414 
(I) divided by four unless a carryover credit amount was 
applied from the previous tax year or a make-up payment 
for (a) previous estimated tax payment period(s) must be 
made.  
If a carryover credit exists from the previous tax year, the 
amount is considered to be applied to the first estimated tax 
payment amount and period regardless of when the previous 
tax year’s return is filed and/or processed by the department. 
Any amounts in excess of the required estimated tax 
payment for the first estimated payment period are 
considered to be carried to the subsequent payment 
period(s) until the carryover amount is completely applied 
against the amount required for subsequent payment 
periods. If any carryover amount is less than the required 
amount for a payment period, the payment amount to be 
made for the payment period should be the difference 

www.revenue.pa.gov                                                                               REV-413 (I) 7