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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
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