(EX) 11-20
                                                                 CONSENT TO TRANSFER,           OFFICIAL USE ONLY
                                REV-459B                         ADJUST OR CORRECT PA  
                                BurEau of IndIvIdual TaXEs 
                                Po BoX 280501                    ESTIMATED PERSONAL  
                                HarrIsBurg, Pa 17128-0501        INCOME TAX ACCOUNT
START  Name                                                                                                  Social Security Number
Ü

      SECTION I                  TYPE OF TRANSFER
 Fill in the oval explaining why the form is being filed. 
 A              From a Joint PA estimated account to Separate PA estimated accounts.
 B              From Separate PA estimated accounts to a Joint PA estimated account. 
 C              For a Deceased taxpayer, to or from the decedent’s PA estimated account to the surviving spouse’s PA estimated account. 
            Important: PA only requires separate returns when a taxpayer and/or spouse die during a tax year and a joint return cannot be or is not elected 
            to be filed. Use this form to transfer payments from a joint account to separate accounts when the deceased taxpayer’s estate and/or surviving 
            spouse elect to file separate returns. 
 D              From a Joint PA estimated account to Separate accounts for Divorced or Separated taxpayers. BOTH MUST SIGN. 

      SECTION II                 PAYMENTS FOR TRANSFER
                 PAYMENTS MADE                                   REMAIN IN ACCOUNT                          TRANSFER TO ACCOUNT
       Taxpayer Name (Please print or type)           Name                                       Name

       SSN                                            SSN                                        SSN

       Tax Year                                       Tax Year                                   Tax Year

      MM/DD/YYYYDate of Payment Amount of Payment                Total to Remain in Account                 Total to be Transferred

      Prior Year’s Credit
            TOTAL

      SECTION III                TAXPAYERS’ SIGNATURE AND CONSENT
      Important: Both Spouses Must Sign. 
      We certify that the above information is true and correct and we authorize and agree to have the PA Department of Revenue apply our estimated payments 
      or credits in the manner indicated above for the taxable year shown.
       Signature                                            Date MM/DD/YYYY  Signature                                       Date       MM/DD/YYYY
            Please sign after printing.                                                Please sign after printing.
      SECTION IV                 PREPARER’S, SURVIVING SPOUSE’S, OR EXECUTOR’S OATH
      I certify that the above information is true and correct and I am the person responsible for the annual PA tax return of the taxpayer or decedent’s estate 
      and this is the manner in which the PA Department of Revenue should apply the taxpayer’s or decedent’s estimated payments and credits for the taxable 
      year shown.
       Signature                                                                                                             Date       MM/DD/YYYY
            Please sign after printing.
       Print name or company name                                                                Daytime Telephone

                                              Copies of this form may be made as necessary.

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                                                 Instructions for REV-459B 
                                                                          Consentot ransfT       re , adjust  orCorr      ect 
rEv-459B In (EX) 11-20                                          Pa Estimate d    Personal Income Tax account 

                       WHAT’S NEW                                          FORM INSTRUCTIONS
                                                                                                                           
The form and instructions have been updated to the             NAME 
department’s standard format.                                  Enter the name of the taxpayer on the return for which the 
                                                               REV-459B is being included.  
            GENERAL INFORMATION
                                                               SOCIAL SECURITY NUMBER 
PURPOSE OF SCHEDULE                                            Enter the Social Security number (SSN) of the taxpayer.  
Use the REV-459B to apply estimated tax payments 
                                                                               SECTION I
between spouses if the annual PA tax returns are being filed                                                               
differently that the estimated tax payments were made.         TYPE OF TRANSFER 
Estimated tax payments cannot be shifted between 
                                                               Fill in the oval for the type of transfer being requested. 
accounts without the consent of the taxpayer or proper 
authorization and oath of the tax return preparer, executor 
                                                                               SECTION II
or executrix. Only estimated payments made in joint or                                                                     
separate accounts may be separated or combined.                PAYMENTS FOR TRANSFER 
                                                               PAYMENTS MADE 
         RECORDING DOLLAR AMOUNTS                              Enter in this column the taxpayer’s name and Social 
                                                               Security number (SSN) under whose account the 
Show money amounts in whole-dollars only. Eliminate any 
                                                               estimated payments were made, along with the tax year. 
amount less than $0.50 and increase any amount that is 
                                                               Complete the column by identifying each estimated payment 
$0.50 or more to the next highest dollar.                      made by date and amount, along with the amount of the 
                                                               carryover credit from the prior year’s return.  Add the 
                 WHO MUST COMPLETE                             amounts of payment and enter the total amount where 
                                                               indicated. 
PA resident, part-year resident and nonresident taxpayers 
must complete and include the REV-459B with an originally      REMAIN IN ACCOUNT 
filed PA-40, Personal Income Tax Return, if the estimated      If any payments identified in the Payments Made column are 
tax payments made for married taxpayers need to be             to remain in the taxpayer’s account, enter the taxpayer’s 
separated into the taxpayer and spouse’s separate accounts     name, SSN and tax year, along with the total amount of the 
or the separate accounts of each spouse need to be             estimated payments that should remain in that account. If all 
combined. The REV-459B may be required to be completed         payments made separately are being combined, the total to 
to transfer estimated tax payments when any restricted tax     remain in the account should be zero. 
credit (other than the Educational Improvement or              TRANSFER TO ACCOUNT 
Opportunity Scholarship  Tax Credits) is claimed on PA 
                                                               Enter the name, SSN and tax year for the taxpayer account 
Schedule OC, Other Credits. In addition, the REV-459B may 
                                                               to which the estimated payments are to be transferred, along 
be required to be completed when a taxpayer or spouse is       with the total to be transferred. 
required to file a separate return because of unpaid child or 
spousal support. If tax preparation software does not support  If there are separate PA estimated tax accounts and a 
the joint filing of a deceased taxpayer’s return with the      joint return is being filed, please complete the 
surviving spouse or the surviving spouse is not able to file a Payments Made column for the individual from whom the 
joint return with the deceased taxpayer, the REV-459B may      payments are being transferred. The total amount of the 
                                                               transfer should be shown in the Transfer To Account column 
also be required to be completed. 
                                                               with the appropriate information. If the estimated tax 
A copy of the form must be included with each return           payments were made jointly and separate returns are now 
filed.                                                         being filed, the first column should be completed, showing 

www.revenue.pa.gov                                                                                       REV-459B         1

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the information for each estimated payment. The total amount 
                                                                                 HOW TO FILE
that should remain in the account should be shown in the                                                         
Remain In Account column,  and the total amount to be        The completed and signed form(s) may be mailed, emailed 
transferred to the spouse’s account should be shown in the   or faxed to the department prior to filing the return(s), or the 
Transfer  To  Account column, along with all appropriate 
                                                             information may be sent in with completed paper or e-filed 
information. 
                                                             returns. If the return(s) are e-filed, the completed form may 
                                                             be included or attached as a pdf file to the return, or if the 
                   SECTION III
                                                             software being used does not support the form, the form 
TAXPAYER’S SIGNATURE AND CONSENT                             may be mailed, emailed or faxed to the department. 
If separate accounts are being transferred into one 
                                                             MAILING INSTRUCTIONS 
account, both taxpayers should sign. If a joint account is 
being separated into two accounts, both taxpayers should     Send in the completed form prior to the filing or place a 
sign. If one of the taxpayers is deceased, the surviving     completed and signed form in front of each paper return 
spouse should sign in SECTION III, and SECTION IV must       filed, and mail each return to the department at: 
also be completed. If the form is being prepared on behalf   PA DEPARTMENT OF REVENUE 
of the taxpayers by a preparer, the preparer must sign in    BUREAU OF INDIVIDUAL TAXES 
SECTION IV. 
                                                             PO BOX 280501 
                                                             HARRISBURG PA 17128-0501 
                   SECTION IV
                                  
                                                             EMAILING/FAXING INSTRUCTIONS 
PREPARER’S, SURVIVING SPOUSE’S  
OR EXECUTOR’S OATH                                           If e-filing the return(s) and the software does not support the 
                                                             e-filing of this form, email or fax a completed and signed form 
If one of the taxpayers is deceased and the accounts are 
being combined, the surviving spouse, preparer or the        to the department.  
executor may sign on behalf of the deceased taxpayer. If     Email Address:       
both of the taxpayers are deceased, the executor(s) of the   RA-BITPITELFCORFAXES@PA.GOV 
estate(s) or the preparer may sign on behalf of the deceased 
taxpayers. If the form is being prepared on behalf of the    Fax Number:   717-772-4193 
taxpayers, the preparer must sign the form. If the preparer 
                                                             IMPORTANT: If emailing or faxing this form, please 
or executor signs on behalf of the taxpayers or on behalf of 
                                                             complete and use the PA Form DEX-93, Personal 
a deceased taxpayer(s), the preparer and executor must 
print their name or include the company name and daytime     Income Tax Correspondence Sheet. 
telephone number.  

2 REV-459B                                                                                   www.revenue.pa.gov

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