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(EX) 08-21 2022 ESTATES AND TRUSTS
WORKSHEET FOR OFFICIAL USE ONLY
REV-414 (F) ESTIMATED TAX
PO BOX 281210
HARRISBURG PA 17128-1210 Keep for Your Records
SECTION I 2022 PA ESTIMATED TAX WORKSHEET
1. 2022 Estimated Income. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.
2. 2022 Estimated Distributions Deductions. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.
3. 2022 Estimated Taxable Income. Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.
4. 2022 Estimated Tax. Multiply Line 3 by 3.07% (0.0307). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.
5. Estimated Nonresident Tax Withheld.
See the instructions. (For a NONRESIDENT estate or trust ONLY.) . . . . . . . . . . . . .5.
6. Estimated Resident Credit for Income Tax Paid to Other States. . . . . . . . . . . . . . . .6.
7. Estimated PA Job Creation Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.
8. Estimated PA Research and Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . .8.
9. Estimated PA Film Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.
10. Estimated PA Keystone Innovation Zone Tax Credit. . . . . . . . . . . . . . . . . . . . . . . .10.
11. Estimated PA Resource Enhancement and Protection Tax Credit. . . . . . . . . . . . . .11.
12. Estimated PA Neighborhood Assistance Program Tax Credit. . . . . . . . . . . . . . . . .12.
13. Estimated PA Educational Improvement Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . .13.
14. Estimated PA Opportunity Scholarship Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .14.
15. Estimated PA Keystone Special Development Zone Tax Credit. . . . . . . . . . . . . . . .15.
16. Estimated PA Historic Preservation Incentive Tax Credit. . . . . . . . . . . . . . . . . . . . .16.
17. Estimated PA Organ and Bone Marrow Donor Tax Credit. . . . . . . . . . . . . . . . . . . .17.
18. Estimated PA Coal Refuse Energy and Reclamation Tax Credit. . . . . . . . . . . . . . .18.
19. Estimated PA Mixed Use Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .19.
20. Estimated PA Entertainment Economic Enhancement Program Tax Credit. . . . . . .20.
21. Estimated PA Video Game Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .21.
22. Estimated PA Waterfront Development Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .22.
23. Estimated PA Manufacturing and Investment Tax Credit. . . . . . . . . . . . . . . . . . . . .23.
24. Estimated PA Resource Manufacturing Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . .24.
25. Estimated PA Beginning Farmers Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25.
26. Other PA Schedule OC Credits not listed above. . . . . . . . . . . . . . . . . . . . . . . . . . .26.
27. Estimated Other PA Tax Withheld. See the instructions. . . . . . . . . . . . . . . . . . . . . .27.
28. Total Estimated Credits. Add Lines 5 through 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28.
29. TOTAL 2022 ESTATE OR TRUST ESTIMATED TAX. Subtract Line 28 from Line 4. . . . . . . . . . . . . . . . .29.
30. Enter 90% of Line 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30.
31. Safe Harbor Method Income. See the instructions. . . . . . . . . . . . . . . . . . . . . . . . . .31.
32. Safe Harbor Method Estimated Tax Liability. See the instructions. . . . . . . . . . . . . .32.
33. TOTAL 2022 REQUIRED ANNUAL ESTIMATED TAX.
Enter the smaller of Line 30 or 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33.
NOTE: If Line 33 is less than $246, the estate or trust generally does not have to make estimated tax payments.
CAUTION: If Line 33 is less than $246, the estate or trust may still be subject to estimated underpayment penalties if the estate or trust’s
actual tax liability for 2022 after payments and credits is more than $246. If the estate or trust has unexpected income or income grows
to an amount in excess of $8,000 with no payments or credits being scheduled for the tax year, the estate or trust should immediately file
an amended declaration and make estimated tax payments accordingly.
NOTE. The department will apply the credit from the 2021 PA-41 form as of the due date of the 2021 PA-41 form. If the 2021 credit is greater
than the first 2022 installment payment, it is not necessary to file the first estimated form. The department does not require a 2022 estimated
form until you must make a PA PIT estimated installment payment on behalf of the estate or trust.
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