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JOINT DECLARATIONS Personal Income Tax, for determining the amount of an
A taxpayer and spouse may file a joint return declaration, individual’s estimated tax payments.
unless: ESTIMATED TAX PAYMENT DUE DATES
1. They are separated under a decree of divorce or Use the Payment Due Dates Table later in these instructions
separate maintenance; to determine the due date of each installment.
2. They have different taxable years; FARMERS
3. One spouse is liable for child support; If at least two-thirds of a taxpayer’s gross income for 2022
will be from farming, a taxpayer may do one of the following:
4. One spouse claims one or more credits (other than the
Educational Improvement, Opportunity Scholarship or • Pay all of the estimated tax by Jan. 15, 2023; or
Resource Enhancement and Protection Tax Credits) on • File a 2022 PA tax return by March 1, 2023, and pay the
PA Schedule OC; or total tax due. In this case, 2022 estimated tax payments
are not required.
5. One spouse is otherwise required by the department to
file a separate return. See the PA-40 Instruction Booklet AMENDING ESTIMATED TAX PAYMENTS
for Married, Filing Separately filing status for details on An individual that has a change in income or credits during
who must file separate returns. a tax year may be required to or elect to change or amend
To avoid problems and delays in processing a PA-40, the estimated tax liability and subsequent estimated tax
Personal Income Tax Return, a taxpayer and spouse should payments. To change or amend the estimated tax liability
file tax returns in the same manner as they made their and subsequent estimated tax payments, use the REV-414
estimated installment payments. If a taxpayer spouse made (I), Individuals Worksheet for PA Estimated Tax, to
joint estimated payments, file a joint return. If a taxpayer and recalculate the estimated tax liability. After completing the
spouse made separate estimated payments, please file recalculation, subtract any estimated tax payments already
separate returns claiming the proper amounts on each paid or carryover credits from the previous tax year. Use
return. If a taxpayer and spouse are required to file differently Line 5 of Section II from the REV-414 (I), the Payment Due
or need to file differently from the way they submitted their Dates Table, and the Amount of Payment instructions
included in the Instructions for Completing the PA-40 ES (I),
estimated payments, complete the REV-459B, Consent to
Declaration of Estimated Personal Income Tax, to determine
Transfer, Adjust or Correct PA Estimated Personal Income
the amount of the subsequent estimated tax payments.
Tax Account form, to adjust the estimated accounts.
PENALTY FOR FAILURE TO PAY ESTIMATED TAXES
SAFE HARBOR RULES
In some cases, a taxpayer may owe an interest penalty
For individual taxpayers required to make estimated tax
when an estimated tax payment is not made and/or the
payments, the department will not impose the estimated
amount is underpaid. PA law imposes this penalty on each
underpayment penalty when:
underpayment for the number of days that it remains unpaid,
1. The total timely estimated tax payments and credits are but not beyond the due date for the tax return. PA law
at least equal to an amount calculated using the current imposes the penalty:
year’s tax rate times the net taxable income on the prior
• When the individual did not make the estimated tax
year’s PA-40, Personal Income Tax Return, (NOTE: This payments on time and/or in the required amount.
exception does not apply if no return was filed in the prior
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 $8,000 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
tax payment periods in which an estimated tax payment is
CAUTION: Individuals cannot use the prior year PA- not made, or is underpaid, and no exceptions are met for
40, Personal Income Tax Return, tax liability as this 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 $8,000. The penalty is due when the income for
ESTIMATED TAX PAYMENT AMOUNT a tax year is at least $8,000 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 $8,000 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
2 REV-413 (I) www.revenue.pa.gov
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