PDF document

- 1 -

                                                                                                            2024 

           Instructions for Estimating PA Fiduciary Income Tax 
REV-413 (F) IN 10-23                                                                    For Estates and Trusts Only

                                                                  • 90 percent of the tax to be shown on the estate or trust’s 
                     WHAT’S NEW
                                                                    2023 tax return; or 
Beginning tax year 2024, the income threshold for when            • 100 percent of the product of multiplying the net PA 
estimated payments are required to be made has increased            taxable income shown on the 2023 PA-41 return by 3.07 
from $8,000 to $9,500.   This threshold will continue to            percent (0.0307). 
increase each year per legislation that was passed in 2022. 
                                                                  Fiduciaries may also follow federal rules in determining the 
             GENERAL INFORMATION                                  amount of quarterly estimated tax payments due based 
                                                           
                                                                  upon the amount of anticipated income determined using PA 
PURPOSE  
                                                                  personal income tax rules. In addition, estates (or trusts that 
The REV-413 (F) is used by an estate or trust for                 receive the residue of a probate estate) are only required to 
determining if it is required to make estimated tax payments, 
                                                                  make estimated tax payments beginning with taxable years 
the amount of its estimated tax liability, the amount of its 
                                                                  ending two or more years after a decedent's death. 
estimated tax payments, and when its estimated tax 
payments are due.  The REV-413 (F) also provides the              Use the Instructions for Completing the REV-414 (F), 
instructions for the REV-414 (F), Estates and  Trusts             Estates and Trusts Worksheet for PA Estimated Tax, to 
Worksheet for PA Estimated   Tax, and the     PA-41 ES (F),       determine the estimated tax. Use   the  PA-41 ES (F) to 
Declaration of Estimated Withholding Tax for Fiduciaries.         declare and pay the estimated tax for an estate or trust. 
FORMS REQUIRED TO MAKE                                              NOTE: An estate or trust that receives its income 
ESTIMATED TAX PAYMENTS  
                                                                    unevenly throughout the year may be able to lower or 
Fiduciaries of estates and trusts required to make estimated      eliminate the amount of its required estimated tax payment 
tax payments should obtain and complete the REV-414 (F),          for one or more periods by using the annualized income 
2024 Estates and Trusts worksheet for PA Estimated Tax, and 
                                                                  installment method. See  Annualized Income Method 
the PA-41 ES (F). Instructions for both forms are included within 
                                                                  included in the first column of the Payment Due Dates and 
this document. The forms may be obtained from the links 
provided above or by contacting the department’s Forms            Annualized Income Method Table. 
Ordering Service at1-800-362-2050. The forms may also be          SAFE HARBOR RULES  
obtained by sending written requests to:                          For estates and trusts required to make estimated tax 
         PA DEPARTMENT OF REVENUE                                 payments, the department will not impose the estimated 
         TAX FORMS SERVICE UNIT                                   underpayment penalty when:  
         1854 BROOKWOOD ST  
                                                                  1. The total timely estimated tax payments and credits are 
         HARRISBURG PA 17104-2244 
                                                                  at least equal to an amount calculated using the current 
      CAUTION: Do not mail estimated tax payments to this         year’s tax rate times the net taxable income on its prior 
      address. See the “Payment and Mailing Instructions”         year’s PA-41, Fiduciary Income Tax Return, (NOTE: This 
included in the Instructions for Completing the PA-41 ES (F),     exception does not apply if no return or a part-year return 
for mailing an estimated tax payment to the department.           was filed in the prior year.); or  
WHO MUST MAKE ESTIMATED TAX PAYMENTS                              2. For each installment period, the timely estimated tax 
The estimated tax rules apply to:                                 payments and credits are at least 90 percent of the actual 
• Resident estates or trusts; and                                 tax due on the income earned or received for each 
                                                                  installment period.  
• Nonresident estates or trusts that expect to have 
    taxable income from sources within Pennsylvania.              ESTIMATED TAX PAYMENT AMOUNT  
Fiduciaries of estates and trusts must make PA estimated          See the instructions for completing the REV-414 (F), Estates 
tax payments if they reasonably expect that the estate or         and  Trusts Worksheet for PA Estimated  Tax, and the 
trust will earn, receive, or realize income of$9,500 ($292 in     Payment Amount instructions included in the Instructions for 
tax) for 2024, and they reasonably expect the estate or trusts    Completing the PA-41 ES (F), for determining the amount 
total tax credits will be less than the smaller of:               of an estate or trusts estimated tax payments.  

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

- 2 -

Enlarge image

ESTIMATED TAX PAYMENT DUE DATES                                payment is not made, or is underpaid, and no exceptions are 
Use the Payment Due Dates and  Annualized Income               met for the period(s).  
Method Table later in these instructions to determine the due 
date of each installment.                                      The penalty is due even if the calculated annualized income 
                                                               for the earlier period(s) is (are) less than an annualized 
AMENDING ESTIMATED TAX PAYMENTS  
                                                               income amount of      $9,500. The penalty is due when the 
An estate or trust that has a change in income, credits or the 
distribution deduction during a tax year may be required to    income for a tax year is at least $9,500 and an estimated tax 
or elect to change or amend the estimated tax liability and    payment for an earlier period is not included in the estimated 
subsequent estimated tax payments. To change or amend          tax payment for the period it is known that the income will 
the estimated tax liability and subsequent estimated tax       exceed $9,500 for the tax year. Underpayment penalties will 
payments, use the REV-414 (F), Estates and  Trusts             accrue for those periods until such estimated tax payments 
Worksheet for PA Estimated  Tax, to recalculate the 
estimated tax liability. After completing the recalculation,   are received. See the REV-1630F, Underpayment of 
subtract any estimated tax payments already paid or            Estimated Tax by Fiduciaries, for additional information on 
carryover credits from the previous tax year. Use Line 5 of    how to calculate the estimated underpayment penalty and 
Section II from the REV-414 (F), the Payment Due Dates         qualifying for an exception to the underpayment penalty. 
and Annualized Income Method Table, and the        Payment 
Amount instructions included in the Instructions for               NOTE:         The department will notify estates and trust 
Completing the PA-41 ES (F),    to determine the amount of         with a preassessment notice if the estate or trust is 
the subsequent estimated tax payments.                         subject to estimated underpayment penalty. Estates and 
PENALTY FOR FAILURE TO PAY ESTIMATED TAXES                     trust can calculate the correct amount of the penalty on the 
In some cases, an estate or trust may owe an interest          REV-1630F, Underpayment of Estimated Tax by Fiduciaries, 
penalty when an estimated tax payment is not made and/or       if there is a disagreement with the amount of the penalty 
the amount is underpaid. PA law imposes this penalty on        included on the notice. 
each underpayment for the number of days that it remains 
                                                                   CAUTION: Fiduciaries cannot use the prior year PA-
unpaid, but not beyond the due date for the tax return. PA 
law imposes the penalty:                                           41, Fiduciary Income Tax Return, tax liability as this 
                                                               year’s estimated tax to avoid underpayment penalty unless 
• When the estate or trust did not make the estimated tax 
  payments on time and/or in the required amount.              the tax rate for both tax years is the same and the prior tax 
• Even if the estate or trust has an overpayment on its PA-    year is not a partial tax year. See the Safe harbor Rules for 
  41, Fiduciary Income Tax Return.                             additional information. 
Fiduciaries that have taxable income of $9,500 for a tax year 
in which estimated tax payments are due may be subject to      INSTRUCTIONS FOR COMPLETING THE 
the estimated underpayment penalty. The penalty is due for         REV-414 (F), ESTATES AND TRUSTS 
all estimated tax payment periods in which an estimated tax    WORKSHEET FOR PA ESTIMATED TAX                                            

PAYMENT DUE DATES AND ANNUALIZED INCOME METHOD TABLE
If the estate or trust first meets the requirement             And you pay the following percentages of the estimated tax by the date 
to make estimated tax payments:                    The number  shown or the next business day if the due date falls on a Saturday, 
                                                   of required Sunday or holiday.
                                                   installments  15th day of the  15th day of the  15th day of the  15th day of the 1st 
  Fiscal year filers          Calendar year        is:         4th month or  6th month or 9th month or  month of the next year 
                                filers                         Apr. 15, 2024 Jun. 15, 2024 Sep. 15, 2024 or Jan. 15, 2025

Before the 1st day of the     Before March 1,      4           25%               25%       25%           25%
3rd month of the tax year       2024

After the last day of the     After Feb. 28, 
2nd month and before the      2024, and before     3                             50%       25%           25%
1st day of the 5th month of   May 1, 2024
the tax year

After the last day of the     After April 30, 
4th month and before the      2024, and before     2                                       75%           25%
1st day of the 8th month of   Aug. 1, 2024
the tax year
After the last day of the 7th After July 31, 
month and before the 1st  2024, and before         1                                                     100%
day 2025                      Dec. 1, 2024

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

- 3 -

Enlarge image

                                                                amount of the expected resident credit for taxes paid to the 
                    SECTION I
                                                                other states.  
2024 PA ESTIMATED TAX PAYMENT WORKSHEET  
                                                                     CAUTION: A trust should not enter an amount on this 
                         LINE 1                                      line where the income is reported in a state by the 
                                                                beneficiary under the federal grantor trust rules. 
Enter the expected PA-taxable income for the estate or trust. 
Using information from prior years tax returns as a basis as                              LINE 7
well as information from other sources, add up the positive                                                             
income amounts from each of the classes of income               ESTIMATED RESTRICTED TAX CREDITS  
reported on the PA-41, Fiduciary Income Tax Return.             Enter the amount of the specific restricted tax credit for each 
                                                                line expected to be received. Restricted tax credits are those  
                         LINE 2                                 tax credits which must be applied for and awarded to 
                                                                taxpayers or businesses in which they are owners. 
2024 ESTIMATED DISTRIBUTIONS DEDUCTIONS 
                                                                Generally, an estate or trust that reports a restricted tax 
Enter the amount of distributions the estate or trust expects 
                                                                credit will receive the credit as a result of ownership in a PA 
to make to beneficiaries. Also include the amount of any 
                                                                S corporation or partnership.  
nontaxable intangible income a nonresident estate or trust 
expects to retain. If a trust is required to make distributions 
                                                                                          LINE 8
of income or an estate or trust will be taking a deduction for                                                          
distributed or distributable income, enter the amount based     ESTIMATED OTHER PA TAX WITHHELD  
upon the taxable income allowed to be distributed. In 
                                                                For an estate or trust, enter the amount of any expected PA 
addition, if a nonresident estate or trust has intangible 
                                                                tax withholding that will be reported on a W-2, W-2G and/or 
income that is not distributed to PA resident beneficiaries, 
                                                                on federal Form 1099-R. 
enter the amount of intangible income expected to be 
retained by the nonresident estate or trust. 
                                                                                          LINE 9
                                                                                                                        
                         LINE 3                                 TOTAL ESTIMATED CREDITS  
2024 ESTIMATED TAXABLE INCOME                                   Add the amounts on Lines 5 through  8and enter the result. 
Subtract Line 2 from Line 1 and enter the result. 
                                                                                       LINE 10
                                                                                                                        
                         LINE 4                                 TOTAL 2024 ESTIMATED TAX NET OF ESTIMATED 
2024 ESTIMATED TAX                                              CREDITS  
Multiply Line 3 by 3.07% (0.0307) and enter the result.         Subtract Line  9from Line 4 and enter the result. 

                         LINE 5                                                        LINE 11                          

ESTIMATED NONRESIDENT TAX WITHHELD                              Multiply Line 10 by 90% (0.90) and enter the result. 
If nonresident estate or trust is a shareholder in a PA S 
                                                                                       LINE 12
corporation, partner in a partnership, or beneficiary in an                                                             
estate or trust, include the amount of any PA nonresident tax 
                                                                SAFE HARBOR METHOD INCOME  
withheld expected to be reported on Line 6 from the PA-
20S/PA-65 Schedule NRK-1 of the S corporation or                If the estate or trust filed a full year return in 2023, enter 
partnership or from the PA-41 Schedule NRK-1 of an estate       100% of the net PA taxable income for the estate or trust 
or trust. Also include any PA tax withholding expected to be    from Line 9 of the 2023 PA-41, Fiduciary Income Tax Return. 
reported on federal Forms 1099-MISC or 1099-NEC.                If the estate or trust did not file a return or filed a short-year 
                                                                return, the estate or trust is not eligible for the safe harbor 
                         LINE 6                                 method. If the estate or trust is not eligible for the safe harbor 
                                                                method, skip Lines  12 and  13 and enter the amount from 
ESTIMATED 2024 RESIDENT CREDIT FOR TAXES PAID                   Line 11 on Line 14. 
TO OTHER STATES  
If a resident estate or trust is an owner in a business that                           LINE 13
                                                                                                                        
conducts business outside of Pennsylvania and the estate 
or trust must pay taxes in: another state of the United States; SAFE HARBOR METHOD ESTIMATED TAX LIABILITY 
the District of Columbia; the Commonwealth of Puerto Rico;      Multiply the amount on Line 12 by 3.07% (0.0307) and enter 
or any territory or possession of the United States, enter the  the result. 

www.revenue.pa.gov                                                                                        REV-413 (F)  3

- 4 -

Enlarge image

                                                              COLUMN B  
                        LINE 14
                                                              Enter the amount of the estimated tax payment made. If no 
TOTAL 2024 REQUIRED ESTIMATED TAX                             estimated tax payment was made because the overpayment 
Enter the smaller of Line       11 or Line 13.  This is the   from the previous tax year was equal to or in excess of the 
Declaration of the Estimated Tax amount to be reported in     estimated tax payment amount required to be made, enter 
the appropriate space on the PA-41 ES (F).                    a 0 (zero). 
                                                              COLUMN C  
                SECTION II                              
                                                              Enter the amount of any overpayment from the previous tax 
AMENDED ESTATE OR TRUST                                       year applied up to the estimated tax payment amount 
PA ESTIMATED TAX SCHEDULE  
                                                              required to be made for the period based upon the Payment 
                         LINE 1                               Amount instructions included in the Instructions for 
                                                        
                                                              Completing the PA-41 ES (F), later within these instructions.  
Enter the amount from Line 14 of the REV-414 (F) Estates 
and  Trusts Worksheet for PA Estimated  Tax, after            COLUMN D  
recalculating the Total 2024 Required Estimated Tax.          Add the amounts from Column B and Column C and enter 
                                                              the result. 
                         LINE 2
                                                        
                                                                             PAYMENT NUMBER 2
Enter the amount of the previous tax year’s overpayment                                                               
applied to the current year’s estimated tax liability.        COLUMN A  
                                                              Enter the date the second estimated tax payment was made 
                         LINE 3                               for the second estimated tax payment period. The second 
Enter the total amount of estimated tax payments made to      estimated tax payment period is determined by the Payment 
date by the estate or trust.                                  Due Dates and Annualized Income Method  Table. If an 
                                                              estimated tax payment was not required to be made 
                         LINE 4                               because the overpayment from the previous tax year was 
                                                              equal to or in excess of the estimated tax payment amount 
Add Lines 2 and 3 and enter the result. 
                                                              required to be made for the first and second estimated tax 
                         LINE 5                               payment periods, enter a dash in the space and a 0 (zero) 
                                                              in Column B. 
Subtract Line 4 from Line 1 and enter the result. Refer to 
the  Amending Estimated  Tax Payment instructions for         COLUMN B  
additional information.                                       Enter the amount of the estimated tax payment made. If the 
                                                              overpayment from the previous tax year was more than the 
                SECTION III                                   required estimated tax payment for the first estimated tax 
                                                              payment period but the remaining balance of the 
2024 RECORD OF ESTIMATED  
TAX PAYMENTS SCHEDULE                                         overpayment is less than the required estimated tax 
                                                              payment for the second estimated tax payment period, enter 
Use the following chart to record the date and amount of 
estimated tax payments made along with the amount of any      the amount of the estimated tax payment actually made. 
previous year’s tax overpayment applied to the current tax    COLUMN C  
year’s estimated tax liability.                               If an estimated tax payment was not required to be made 
                                                              because the overpayment from the previous tax year was 
          PAYMENT NUMBER 1
                                                              equal to or in excess of the estimated tax payment amount 
COLUMN A                                                      required to be made for the first and second estimated tax 
Enter the date the first estimated tax payment was made for   payment periods, enter a 0 (zero). If the estimated tax 
the first estimated tax payment period. The first estimated   payment required to be made for the second estimated tax 
tax payment period is determined by the Payment Due           payment period was more than the remaining balance of the 
Dates and Annualized Income Method Table. If an estimated     overpayment from the previous tax year after applying an 
tax payment was not required to be made because the           amount to the first estimated tax payment period, enter the 
overpayment from the previous tax year was equal to or in     remaining balance of the overpayment amount to be applied.  
excess of the estimated tax payment amount required to be 
made, enter the date for the 15th day of the fourth month for COLUMN D  
the tax year (generally  April 15th of the tax year for a     Add the amounts from Column B and Column C and enter 
calendar year taxpayer).                                      the result. 

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

- 5 -

Enlarge image

                                                               payment for the fourth estimated tax payment period, enter 
            PAYMENT NUMBER 3                                   the amount of the estimated tax payment actually made. 

COLUMN A                                                       COLUMN C  
Enter the date the third estimated tax payment was made        If an estimated tax payment was not required to be made 
for the third estimated tax payment period.  The third         because the overpayment from the previous tax year was 
estimated tax payment period is determined by the Payment      equal to or in excess of the estimated tax payment amount 
Due Dates and Annualized Income Method  Table. If an           required to be made for the first, second, third and fourth 
estimated tax payment was not required to be made              estimated tax payment periods, enter a      0 (zero). If the 
because the overpayment from the previous tax year was         estimated tax payment required to be made for the fourth 
equal to or in excess of the estimated tax payment amount      estimated tax payment period was more than the remaining 
required to be made for the first, second and third estimated  balance of the overpayment from the previous tax year after 
tax payment periods, enter a dash in the space and a 0         applying amounts to the first, second and third estimated tax 
(zero) in Column B.                                            payment periods, enter the remaining balance of the 
COLUMN B                                                       overpayment amount to be applied. 
Enter the amount of the estimated tax payment made. If the     COLUMN D  
overpayment from the previous tax year was more than the       Add the amounts from Column B and Column C and enter 
required estimated tax payment for the first and second        the result. 
estimated tax payment periods but the remaining balance of 
the overpayment is less than the required estimated tax 
                                                                                        TOTAL
payment for the third estimated tax payment period, enter                                                                   
the amount of the estimated tax payment actually made.         COLUMN B  
COLUMN C                                                       Add the amounts in Column B and enter the result. 
If an estimated tax payment was not required to be made        COLUMN C  
because the overpayment from the previous tax year was         Add the amounts in Column C and enter the result. The 
equal to or in excess of the estimated tax payment amount      result should equal the amount of overpayment applied from 
required to be made for the first, second and third estimated  the previous tax year. 
tax payment periods, enter  0a(zero). If the estimated tax 
payment required to be made for the third estimated tax        COLUMN D  
payment period was more than the remaining balance of the      Add the amounts Column D and enter the result.  The 
overpayment from the previous tax year after applying          resulting total should equal or exceed the amount on Line 
amounts to the first and second estimated tax payment          14 of Section I. 
periods, enter the remaining balance of the overpayment 
amount to be applied.                                            INSTRUCTIONS FOR COMPLETING  
COLUMN D                                                         THE PA-41 ES (F), DECLARATION 
Add the amounts from Column B and Column C and enter             OF ESTIMATED WITHHOLDING TAX 
                                                                                FOR FIDUCIARIES
the result.                                                                                                                 
                                                               Fiduciaries filing declarations must use the PA-41 ES (F), 
            PAYMENT NUMBER 4                                   Declaration of Estimated Withholding Tax for Fiduciaries, to 
COLUMN A                                                       make payments of estimated taxes. Failure to receive forms 
                                                               does not relieve taxpayers from filing and paying the tax.  
Enter the date the fourth estimated tax payment was made 
for the fourth estimated tax payment period.  The fourth 
                                                                 EMPLOYER IDENTIFICATION NUMBER
estimated tax  payment period is determined by the Payment                                                                  
Due Dates and Annualized Income Method  Table. If an           Enter the nine-digit FEIN of the estate or trust. 
estimated tax payment was not required to be made 
because the overpayment from the previous tax year was                          TYPE OF ACCOUNT
equal to or in excess of the estimated tax payment amount                                                                   
required to be made for the first, second, third and fourth    Fill in or click on the space next to the F – Fiduciary when 
estimated tax payment periods, enter a dash in the space       completing a coupon for an estate or trust. 
and a 0 (zero) in Column B.  
                                                                                    DATE FILED
COLUMN B                                                                                                                    
Enter the amount of the estimated tax payment made. If the     Enter the due date of the estimated tax payment. Use the 
overpayment from the previous tax year was more than the       Payment Due Dates and  Annualized Income  Table to 
required estimated tax payment for the first, second and third determine the due date of the estimated tax payment as 
estimated tax payment periods but the remaining balance of     well as for how many estimated tax payments are required 
the overpayment is less than the required estimated tax        to be made.  

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

- 6 -

Enlarge image

4. If the estate or trust first became aware that it was
NAME
required to make estimated tax payments after the third
Enter the name of the estate or trust. See the examples on estimated tax payment date but before the final estimated
Page 20 of the PA-41 instructions. tax payment date, enter 100% of the amount on Line 14
of the REV-414 (F) in the “Payment Amount” space on
Enter the name and title of the estate or trust’s fiduciary in
the PA-41 ES (F).
the second line of the name field.
For estates and trusts that receive their income unequally
ADDRESS throughout the tax year, the estate or trust may use an

annualized income method for determining the amount of
Enter the fiduciary’s complete street address. If the address each estimated tax payment. The annualized income
has an apartment number, suite, or RR number, enter after
method is as follows:
the street address. Eliminate all punctuation such as
apostrophes, commas, periods, and hyphens. A. Separately calculate the income received within an
estimated tax payment period using the estimated tax
PHONE NUMBER payment period as provided in either the first or second
column of the Payment Due Dates and Annualized
Enter the fiduciary’s daytime phone number. Income Method Table.
B. Multiply the income amount received by 90%.
FISCAL YEAR FILERS ONLY
C. Multiply the result from Step B by 3.07% (0.0307).
Enter the beginning and ending dates of the estate or trust’s
D. Enter the result from Step C in the “Payment Amount”
fiscal year when the estate or trust does not file on a
space on the PA-41 ES (F).
calendar year basis only.
E. Repeat Steps A through D for each estimated tax
PAYMENT AMOUNT payment period.

Enter the amount of the estimated tax payment to be made NOTE: An estate or trust may also elect to pay the
for the payment due date. For most estates and trusts, the entire amount of the estimated tax from Line 33 on the
following method may be used to determine the amount of first estimated tax payment due date.
each estimated tax payment: Typically, the amount is based upon Line 14 of the REV-
1. If the estate or trust is making four estimated tax 414(F) divided by four unless a carryover credit amount was
payments, multiply the amount on Line 14 of the REV- applied from the previous tax year or the estate or trust must
414 (F), Estates and Trusts Worksheet for PA Estimated make up estimated tax payments from previous estimated
Tax, by 25% and include the result in the “Payment tax payment periods.
Amount” space on the PA-41 ES (F) coupon for each of
the estate or trust’s four estimated tax payment dates. If a carryover credit exists from the previous tax year, the
amount is considered to be applied to the first estimated tax
2. If the estate or trust first became aware that it was payment amount and period regardless of when the previous
required to make estimated tax payments after the first tax year’s return is filed and/or processed by the department.
estimated tax payment date but before the second Any amounts in excess of the required estimated tax
estimated tax payment date, multiply the amount on Line
payment for the first estimated tax payment period are
14 of the REV-414 (F) by 50% and enter the result in the
considered to be carried to the subsequent estimated tax
“Payment Amount” space on the PA-41 ES (F) for the
payment period(s) until the carryover amount is completely
second estimated tax payment. For the last two
applied against the amount required for subsequent
estimated tax payments, multiply the amount on Line 14
payment periods. If any carryover amount is less than the
of the REV-414 (F) by 25% and enter the result in the
required amount for a payment period, the estimated tax
“Payment Amount” space on the PA-41 ES (F).
payment amount to be made for the payment period should
3. If the estate or trust first became aware that it was be the difference between the estimated tax payment
required to make estimated tax payments after the amount and the remaining carryover amount.
second estimated tax payment date but before the third
estimated tax payment date, multiply the amount on Line DECLARATION OF ESTIMATED TAX OR
14 of the REV-414 (F) by 75% and enter the result in the ESTIMATED WITHHOLDING TAX
“Payment Amount” space on the PA-41 ES (F) for the
third estimated tax payment. For the remaining estimated Enter the total amount of estimated tax payments to be
tax payment, multiply the amount on Line 14 of the REV- made by the estate or trust for the calendar or fiscal year
414 (F) by 25% and enter the result in the “Payment from Line 14 of the REV-414 (F) Estates and Trusts
Amount” space on the PA-41 ES (F). Worksheet for PA Estimated Tax.

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

- 7 -

Enlarge image

  PAYMENT AND MAILING INSTRUCTIONS                         ELECTRONIC SERVICES
                                                                                                          
To make the estimated tax payment and mail it to the       Individuals can remit estimated,  extension, and tax due 
department, use the following instructions:                payments through the department’s myPATH portal. Visit 
                                                           mypath.pa.gov and select Make a Payment to pay via 
• Make the check or money order payable to the “PA Dept. 
                                                           electronic funds transfer. Payments equal to or greater than 
  of Revenue”; 
                                                           $15,000 must be made electronically. Payments not made 
• Write the estate or trust’s FEIN and “2024 estimated tax electronically will be subject to a penalty equal to 3% of the 
  payment” on the check or money order;                    payment amount not to exceed $500.
• Do not staple or attach the payment to the PA-41 ES (F); 
• Mail the payment and PA-41 ES (F)      to the following 
  address: 
  PA DEPARTMENT OF REVENUE 
  PO BOX 280403 
  HARRISBURG PA 17128-0403  
• Fill in the record of estimated tax payments in Section 
  III of the REV-414 (F), Estates and Trusts Worksheet for 
  PA Estimated Tax. 

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

PDF file checksum: 2915824695

(Plugin #1/9.12/13.0)