Pennsylvania Application for Extension of Time to File

Application for Extension of Time to File
2024 Application for Automatic Extension of Time to File (REV-276)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

REV-276 (EX) 03-24 (FI) PAGE 1 OF 2
REV-276 APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE

WHO MUST FILE AN EXTENSION AND
WHEN MUST THE EXTENSION BE FILED
If a tax return cannot be filed on or before the original due date
of a return (usually April 15 for calendar year filers or the 15th
day of the fourth month following the end or close of a tax year
for fiscal-year or short-year period filers), taxpayers who
reasonably expect to have additional tax due with their return
or who cannot or did not obtain an extension of time to file their
federal tax return, must file a Pennsylvania extension and pay
any additional tax due, if applicable. An extension of time to file
does not extend the time for full payment of the tax and does
not preclude the assessment of penalty and interest for
underpayment of tax due.
HOW TO FILE
The department offers three ways to request an extension of
time to file a Pennsylvania tax return. However, not all methods
are available for all types of filers.
1. All types of filers (PA-40, PA-40 NRC, PA-41, and PA20S/PA-65) can file the REV-276 (with or without additional
tax due) by the due date of the return to receive an automatic
extension of time to file. PA-40 and PA-40 NRC filers will
receive an automatic six-month extension, PA-20S/PA-65
filers will receive an automatic five-month extension while
PA-41 filers will receive an automatic five-and-one-halfmonth extension. See Amount of Payment instructions.
2. PA-40 filers with additional tax due may pay in full the
amount of Pennsylvania personal income tax expected to
be reasonably due on or before the original due date of
the return via electronic funds transfer without mailing the
REV-276. Visit mypath.pa.gov and select an Extension
payment to pay via electronic funds transfer by credit or
debit card.

3. PA-40, PA-41, PA-40 NRC, and PA-20S/PA-65 filers may
also file an electronic version of the REV-276 (with or
without additional tax due) using Fed/State e-file.
Payments can be made via electronic funds transfer (EFT)
or paper check. Paper checks must be mailed to the
department at the address noted below along with the
completed application. See Amount of Payment
instructions.
NOTE: Blanket requests for extensions of time to file
Pennsylvania tax returns will not be considered. A
separate REV-276 must be submitted for each return.
ELECTRONIC SERVICES
Individuals can remit estimated, extension, and tax due
payments through the Department's myPATH portal. Visit
mypath.pa.gov and select Make a Payment to pay via
electronic funds transfer. Payments equal to or greater than
$15,000 must be made electronically. Payments not made
electronically will be subject to a penalty equal to 3 percent of
the payment amount not to exceed $500.
Individuals can remit estimated, extension, and tax due
payments with a credit card or debit card. Call ACI Payments
toll free directly at 1-800-2PAYTAX (1-800-272-9829) to pay
with a credit or debit card. Visit ACI Payments at
acipayonline.com
for
convenience/transaction
fee
calculations.
IMPORTANT: First-time Pennsylvania filers cannot pay
by credit or debit card.
GENERAL INSTRUCTIONS
Complete the primary SSN or FEIN, check digit, spouse’s SSN
(if applicable), payment amount, and type of return ovals where
indicated.
(Continued on reverse side)

t DEtach hERE t

✁

2024 REV-276 APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE
START

PRIMARY SSN OR FEIN

Make check or
money order payable
to the Pennsylvania
Department of Revenue

CHECK DIGIT SPOUSE’S SSN

➜
LAST NAME

FIRST NAME

MI

SPOUSE’S LAST NAME

FIRST NAME

MI

s

s

TYPE OF RETURN
Fill in the oval for the kind of PA Return
you will file

FIRST LINE OF ADDRESS
SECOND LINE OF ADDRESS
CITY

PAYMENT AMOUNT

STATE

ZIP

PHONE NUMBER

PA-40 Individual Tax Return
PA-40 NRC Consolidated Nonresident
Tax Return
PA-41 Fiduciary Income Tax Return
PA-20S/PA-65 Information Return

DEPARTMENT USE ONLY
2403610054
Reset Entire Form

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REV-276 (EX) 03-24 (FI) PAGE 2 OF 2
REV-276 APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE

CHECK DIGIT FIELD INSTRUCTIONS
For a PA-40, print the first two letters of the last name. For a
PA-40 NRC, PA-41, or PA-20S/PA-65, print the first two letters
of the entity, estate, or trust name. For an entity, do not use the
letters TH if the first word of the entity name is The. For an
estate or trust, do not use ES or TR. Use the last name of the
person for an estate or the name of the trust. For example, use
SM for the Estate of John Smith or BR if for a Trust for the
Benefit of John Brown.
NAME AND ADDRESS FIELDS INSTRUCTIONS
For a PA-40, enter the name of the taxpayer and spouse (if
applicable) beginning with the last name, first name, and
middle initial. If the spouse’s last name is the same as the
primary taxpayer’s, you may leave the last name field blank.
For a PA-40 NRC or PA-20S/PA-65, enter the entity name
starting with the first box of the “Last, Estate, Trust, or Entity
Name” and continue until you have used all the space available
(if needed). If you do not have enough space for the name, do
not use the address line. Enter the street address, PO Box,
City, State, and Zip Code where indicated. For a PA-41, enter
the name of the estate or trust, starting with the “Last, Estate
or Trust, or Entity Name“ area and continuing through “First
Name”. Enter the name of the trustee in the designated area
continuing through the area designated for the spouse’s first
name. Do not use the first address line designated for PO
BOX, apartment number, etc. for fiduciary accounts. Enter the
street address, PO Box, City, State, and Zip Code where
indicated. Please include a daytime telephone number in the
event the department must contact you regarding a payment
made by check.
PA-20S/PA-65 EXTENSIONS
A separate REV-276 must be filed to request an extension of
time to file the PA-20S/PA-65 if the entity owes additional
catch-up nonresident withholding. If no additional catch-up
nonresident withholding is required, the department will grant
a five month extension if the entity has a federal extension to
file federal Forms 1065 or 1120S. Otherwise, a separate
REV-276 must be filed to obtain an extension.

RETURN TO PAGE 1

CAUTION: An extension of time to file the PA-20S/PA65 Information Return does not extend the time for full
payment of the catch-up nonresident withholding tax nor does
it preclude an assessment of penalty and interest for late
payment and underpayment of tax due.
PA-40 NRC EXTENSIONS
An extension of time to file a PA-20S/PA-65, PA S
Corporation/Partnership Information Return, does not extend
the time to file a PA-40 NRC, Nonresident Consolidated Tax
Return. A separate extension must be filed and payment of any
tax due must be made, if applicable, for the PA-40 NRC.
AMOUNT OF PAYMENT
Fill in the amount of payment in the Payment Amount field on
the application. Make check or money order payable to the PA
Department of Revenue. Write the type of filer (PA-40, PA-40
NRC, PA-41, or PA-20S/PA-65), “Extension”, tax year and last
four digits of the primary SSN or the complete FEIN in the
memo area of the check. If filing for an extension without a
payment, enter a zero (0) in the Payment Amount field and
send the completed application to the address noted on the
previous page.
COMBAT ZONE AND HAZARDOUS DUTY SERVICE
If serving in an area so designated by the President of the U.S.,
Pennsylvania allows the same automatic extensions of time to
file and pay your PA tax return that the IRS provides for the
federal income tax return. When you file your PA income tax
return, please print “COMBAT ZONE” at the top of your PA-40
or computer-generated PA tax return. Copies of your orders
and discharge papers must accompany your return. If filing an
electronic return through Federal/State e-file, you must still fax
or mail copies of your orders and discharge papers. Print
“COMBAT ZONE” at the top of each page.
MAILING ADDRESS

Mail extension and payment, if applicable, to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280504
HARRISBURG PA 17128-0504