When Are PA Taxes Due? Filing & Payment Deadlines
Navigate Pennsylvania's tax calendar. Learn crucial deadlines for state and local tax filing and payments to ensure compliance.
Understanding tax deadlines is an important part of financial planning for all individuals and businesses. Timely filing and payment of taxes helps avoid penalties and ensures compliance with tax laws. For Pennsylvania residents, navigating the various state and local tax obligations requires attention to specific due dates. This guide outlines the key deadlines for personal income taxes in Pennsylvania.
Pennsylvania Personal Income Tax Deadlines
The annual filing and payment deadline for the Pennsylvania Personal Income Tax (PIT), reported on Form PA-40, is April 15th. If April 15th falls on a weekend or a legal holiday, the deadline shifts to the next business day. This deadline applies to income from sources such as wages, interest, dividends, and business income.
Individuals unable to file by the April 15th deadline can request an automatic extension. Pennsylvania grants a six-month extension to file, moving the deadline to October 15th. However, an extension to file is not an extension to pay; any tax due must still be paid by the original April 15th deadline to avoid penalties and interest.
If a federal extension (Form 4868) is not filed, or if Pennsylvania tax is due, Form REV-276 should be submitted by the original April 15th due date. Payments can be made electronically or by mail with the extension request.
Estimated Personal Income Tax Deadlines
Estimated tax payments are required for individuals who expect to receive income not subject to withholding, such as self-employment income, rental income, or significant investment earnings. These payments are made quarterly to the Pennsylvania Department of Revenue.
The four quarterly due dates for Pennsylvania estimated personal income tax payments (Form PA-40ES) are April 15th, June 15th, September 15th, and January 15th of the following year. If any of these dates fall on a weekend or holiday, the deadline is extended to the next business day. Failing to pay sufficient estimated taxes by these deadlines can result in underpayment penalties.
For taxpayers whose gross income is at least two-thirds from farming, a different estimated tax schedule applies. They can pay all estimated tax by January 15th of the following year or file their annual return by March 1st and pay the total tax due at that time.
Local Earned Income Tax Deadlines
The Local Earned Income Tax (EIT) is a separate tax levied by local municipalities and school districts throughout Pennsylvania. While the annual filing deadline for EIT often aligns with the state and federal income tax deadline of April 15th, this tax is collected by various local tax collection agencies, such as Berkheimer or Keystone Collections Group.
Individuals with non-wage income may also need to make estimated EIT payments. These local estimated payments follow similar quarterly deadlines: April 15th, June 15th, September 15th, and January 15th of the following year. Employers in Pennsylvania are required to withhold and remit EIT on behalf of their employees.
Taxpayers should identify their specific local tax collector, as these can vary by municipality. Information regarding the correct tax collector and rates can be found using the Political Subdivision (PSD) code associated with one’s residence and work location. Filing and payment of EIT are necessary for local tax compliance.