Pennsylvania Declaration of Estimated Tax or Estimated Withholding Tax For Fiduciaries & Partnerships (PA-40 ESR F/C)

Declaration of Estimated Tax or Estimated Withholding Tax For Fiduciaries & Partnerships (PA-40 ESR F/C)
2024 PA-41 ES Fiduciary - Declaration of Estimated Withholding Tax for Fiduciaries (PA-41 ES (F))
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2024 PA-41 ES FIDUCIARY

(EX) 11-23

DECLARATION OF ESTIMATED WITHHOLDING TAX FOR FIDUCIARIES

DECLARATION OF ESTIMATED WITHHOLDING TAX,
FIDUCIARY, ESTATES AND TRUST (PA-41 ES)
The PA-41 ES (F) is used by an estate or trust to remit its
nonresident withholding tax payments. These instructions
provide information regarding the nonresident withholding
tax.

penalty is 5 percent per month or fraction thereof, to a
maximum of 50 percent, of the nonresident withholding due.
FORMS AND TIMEFRAME TO MAKE NONRESIDENT
WITHHOLDING TAX PAYMENTS
Estates and trusts with taxable PA-source income are
required to withhold and remit PA personal income tax from
the income of the nonresident beneficiaries. The withholding
must be remitted to the department by April 15th for calendar
year filers (or the 15th day of the fourth month after the close
of the taxable year for fiscal year filers). The department
encourages withholding to be remitted quarterly throughout
the tax year using the PA-41 ES (F) coupon. Final
withholding payments should be remitted with the PA-41 or
REV-276 (in the case of an extension).

The PA-41 ES (F) is also used by an estate or trust to remit
estimated tax payments. For instructions and rules on
calculating the estimated tax, see REV-413 (F), Instructions
for Estimating PA Fiduciary Income Tax, and REV-414 (F),
Estates and Trusts Worksheet for Estimated Tax.
WHO MUST WITHHOLD AND REMIT
Estates and trusts with taxable PA-source income are:
• Jointly liable with their nonresident beneficiaries for
payment of tax on such income to the extent allocable
to the nonresidents; and
• Authorized and required to withhold such tax from the
nonresidents and remit the tax to Pennsylvania.

ELECTRONIC SERVICES
Fiduciaries 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% of the
payment amount not to exceed $500.

The imposition of the tax against the estate or trust does
not change the filing requirements or the tax liability of its
nonresident beneficiaries.
The nonresidents are entitled to claim a credit on their
annual returns for the tax withheld and treat the income as
income subject to withholding in calculating any other
personal estimated taxes. The estate or trust may not
reduce its withholding requirement by any estimated
payments made by the nonresident beneficiary.

HOW TO COMPLETE THE PA-41 ES (F)
Use a separate PA-41 ES (F) for each payment.
• For fiscal filers only, enter the Beginning and Ending tax
period dates;
• Enter the payment in the Payment Amount block;
• Make the check or money order payable to PA
Department of Revenue, printing the entity’s FEIN and
“2024 Fiduciary Payment” on the check or money order;

PENALTY FOR FAILURE TO WITHHOLD
Pennsylvania law imposes a penalty for failure to remit
nonresident withholding on or before the 15th day of the
fourth month following the end of the taxable year. The

t Detach here t

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2024 PA-41 ES DECLARATION OF ESTIMATED WITHHOLDING TAX

PA-41 ES (F)
(EX) 11-23 (FI)

START

EMPLOYER IDENTIFICATION NUMBER

TYPE OF ACCOUNT

DATE FILED

F – FIDUCIARY (ESTATE or TRUST)

➜

FISCAL FILERS ONLY - BEGINNING
NAME
FISCAL FILERS ONLY - ENDING

NAME (CONTINUED)
FIRST LINE OF ADDRESS (P.O. BOX, APT. NO., SUITE, FLOOR, RR NO., ETC.)

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

2402510057
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• Do not staple or attach the payment the PA-41 ES (F);
Mail the payment and the PA-41 ES (F) to the following
address:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403

Complete the other identification information on the lefthand side of the coupon. In the right-hand column, enter the
fiscal year information if applicable, as well as the payment
amount or declaration of tax.

IMPORTANT: When filing the PA-41 ES (F), enter the
FEIN of the estate or trust, never use the Social
Security number of an owner or beneficiary.

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