When Are Pennsylvania State Taxes Due?
Navigate Pennsylvania state tax deadlines with confidence. Understand annual, estimated, and extended payment schedules for PA income tax.
Understanding Pennsylvania state income tax due dates is an important part of fulfilling tax obligations. The Pennsylvania personal income tax has specific deadlines that taxpayers must observe for compliance. Knowing these dates helps individuals manage their financial planning.
Annual Personal Income Tax Filing
The standard deadline for filing the annual Pennsylvania personal income tax return, Form PA-40, is April 15. This date aligns with the federal income tax filing deadline for most calendar-year filers. Taxpayers are required to report all taxable income received from January 1 through December 31 of the preceding year. For paper returns, the U.S. Postal Service postmark serves as proof of timely filing. For the 2024 tax year, the due date for filing Pennsylvania tax returns is April 15, 2025.
Quarterly Estimated Tax Payments
Certain taxpayers are required to make estimated tax payments throughout the year, especially if their income is not subject to sufficient withholding. This includes self-employed individuals, those with significant investment income, or others who expect to owe a certain amount of tax. For calendar-year taxpayers, these estimated payments are due in four installments. The quarterly due dates for Pennsylvania estimated income tax payments are April 15 for the first quarter, June 15 for the second quarter, September 15 for the third quarter, and January 15 of the following year for the fourth quarter. Taxpayers can make these payments electronically through the myPATH system or by mail using Form PA-40ESR.
Filing an Extension
If a taxpayer cannot file their Pennsylvania personal income tax return by the original due date, they can request an extension. An extension to file is not an extension to pay any taxes due; payment of estimated tax liability is still required by the original April 15 deadline. Pennsylvania grants a six-month extension for personal income tax returns, moving the filing deadline from April 15 to October 15.
To obtain an extension, taxpayers can file Form REV-276. If a federal extension (IRS Form 4868) has been approved and no Pennsylvania tax is due, a separate state extension form may not be necessary. However, if a federal extension is not filed, or if tax is due, Form REV-276 should be submitted by the original due date. Payments can be made electronically via myPATH or by mail with the extension request.
Understanding Due Date Adjustments
Tax due dates can shift due to specific circumstances. If a standard tax due date, such as April 15 or a quarterly estimated payment date, falls on a weekend or a legal holiday, the deadline is automatically extended to the next business day. This ensures taxpayers have a full business day to meet their obligations. Additionally, the Pennsylvania Department of Revenue may adjust due dates in response to federally declared disasters. Such adjustments postpone filing and payment deadlines for affected individuals and businesses, providing necessary relief.