Pennsylvania PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax

PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax
2025 PA-40 ES Individual - Declaration of Estimated Personal Income Tax (PA-40 ES (I))
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

2025 PA-40 ES INDIVIDUAL (EX) 08-24 (FI)
DECLARATION OF ESTIMATED PERSONAL INCOME TAX

DECLARATION OF ESTIMATED
PERSONAL INCOME TAX (PA-40 ES)
Use the 2025 Form PA-40 ES-I to make your quarterly
estimated payment of tax owed. Do not use this voucher for
any other purpose. Follow the instructions below.
SOCIAL SECURITY NUMBER (SSN)
● SSN - enter the primary taxpayer’s nine-digit SSN
without the hyphens.
● SSN - enter the spouse’s nine-digit SSN without the
hyphens.
DAYTIME TELEPHONE NUMBER
Enter the daytime telephone number of the taxpayer(s).
NAME OF TAXPAYER AND SPOUSE
● Print the last name, first name, and middle initial of the
taxpayer and/or spouse.
DATE FILED
Enter the date you are making the payment in the following
format MMDDYYYY.
FISCAL FILERS ONLY
Don’t use these fields if you are a calendar year filer. If you
are a fiscal year filer you will need to enter the beginning
and ending of your fiscal year in the appropriate boxes in
the following format MMDDYYYY.
PAYMENT
Carefully enter the amount of the payment. Enter the
amount of the payment using dollars and cents without the
decimal place. Make the check or money order payable to
the PA DEPARTMENT OF REVENUE. Please write on the
check or money order:

● The last four digits of the primary taxpayer’s SSN;
● "2025 PA-40 ES"; and
● Quarter you are filing.
If the check or money order does not include the primary
taxpayer’s name, the department will also need the name
of the primary taxpayer as well as the information requested
above. In the event the check becomes separated from the
PA-40 ES-I, the department will need this information
to accurately apply the payment.
DECLARATION OF ESTIMATED TAX
Carefully enter the amount of the estimated tax expected to
be due for the entire year. Enter the amount using dollars
and cents without the decimal place.
MAILING ADDRESS
If filing a paper return, please remit payment with the return.
If filing electronically, please use the following address to
mail a payment to the department:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
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.

t Detach here t

✁

2025 PA-40 ES DECLARATION OF ESTIMATED PERSONAL INCOME TAX

PA-40 ES (I)
(EX) 08-24 (FI)

START

DATE FILED

SPOUSE’S SSN

PRIMARY SSN

➜
FISCAL FILERS ONLY - BEGINNING
LAST NAME

FIRST NAME

MI

SPOUSE’S LAST NAME

FIRST NAME

MI

FISCAL FILERS ONLY - ENDING

FIRST LINE OF ADDRESS

PAYMENT AMOUNT
SECOND LINE OF ADDRESS
CITY

STATE

ZIP

PHONE NUMBER

s

s

s

s

DECLARATION OF THE ESTIMATED TAX

DEPARTMENT USE ONLY

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

2502510056
Reset Entire Form

PRINT