Pennsylvania Instructions for Estimating PA Fiduciary Income Tax

Instructions for Estimating PA Fiduciary Income Tax
2023 Instructions for Estimating PA Fiduciary Income Tax - For Estates and Trusts Only (REV-413 (F))
2023
Instructions for Estimating PA Fiduciary Income Tax
REV-413 (F) IN 01-23

GENERAL INFORMATION
PURPOSE
The REV-413 (F) is used by an estate or trust for
determining if it is required to make estimated tax payments,
the amount of its estimated tax liability, the amount of its
estimated tax payments, and when its estimated tax
payments are due. The REV-413 (F) also provides the
instructions for the REV-414 (F), Estates and Trusts
Worksheet for PA Estimated Tax and the PA-41 ES (F),
Declaration of Estimated Withholding Tax for Fiduciaries.
FORMS REQUIRED TO MAKE
ESTIMATED TAX PAYMENTS
Fiduciaries of estates and trusts required to make estimated
tax payments should obtain and complete the REV-414 (F),
2023 Estates and Trusts worksheet for PA Estimated Tax and
the PA-41 ES (F). Instructions for both forms are included within
this document. The forms may be obtained from the links
provided above or by contacting the department’s Forms
Ordering Service at1-800-362-2050. The forms may also be
obtained by sending written requests to:
PA DEPARTMENT OF REVENUE
TAX FORMS SERVICE UNIT
1854 BROOKWOOD ST
HARRISBURG PA 17104-2244
CAUTION: Do not mail estimated tax payments to this
address. See the “Payment and Mailing Instructions”
included in the Instructions for Completing the PA-41 ES (F),
for mailing an estimated tax payment to the department.
WHO MUST MAKE ESTIMATED TAX PAYMENTS
The estimated tax rules apply to:
• Resident estates or trusts; and
• Nonresident estates or trusts that expect to have
taxable income from sources within Pennsylvania.
Fiduciaries of estates and trusts must make PA estimated
tax payments if they reasonably expect that the estate or
trust will earn, receive, or realize income of $8,000 ($246 in
tax) for 2023, and they reasonably expect the estate or trusts
total tax credits will be less than the smaller of:

For Estates and Trusts Only

Fiduciaries may also follow federal rules in determining the
amount of quarterly estimated tax payments due based
upon the amount of anticipated income determined using PA
personal income tax rules. In addition, estates (or trusts that
receive the residue of a probate estate) are only required to
make estimated tax payments beginning with taxable years
ending two or more years after a decedent's death.
Use the Instructions for Completing the REV-414 (F),
Estates and Trusts Worksheet for PA Estimated Tax, to
determine the estimated tax. Use the PA-41 ES (F), to
declare and pay the estimated tax for an estate or trust.
NOTE: An estate or trust that receives its income
unevenly throughout the year may be able to lower or
eliminate the amount of its required estimated tax payment
for one or more periods by using the annualized income
installment method. See Annualized Income Method
included in the first column of the Payment Due Dates and
Annualized Income Method Table.
SAFE HARBOR RULES
For estates and trusts required to make estimated tax
payments, the department will not impose the estimated
underpayment penalty when:
1. The total timely estimated tax payments and credits are
at least equal to an amount calculated using the current
year’s tax rate times the net taxable income on its prior
year’s PA-41, Fiduciary Income Tax Return, (NOTE: This
exception does not apply if no return or a part-year return
was filed in the prior year.); or
2. For each installment period, the timely estimated tax
payments and credits are at least 90 percent of the actual
tax due on the income earned or received for each
installment period.
ESTIMATED TAX PAYMENT AMOUNT
See the instructions for completing the REV-414 (F), Estates
and Trusts Worksheet for PA Estimated Tax, and the
Payment Amount instructions included in the Instructions for
Completing the PA-41 ES (F), for determining the amount
of an estate or trusts estimated tax payments.

• 90 percent of the tax to be shown on the estate or trust’s
2023 tax return; or

ESTIMATED TAX PAYMENT DUE DATES
Use the Payment Due Dates and Annualized Income
Method Table later in these instructions to determine the due
date of each installment.

• 100 percent of the product of multiplying the net PA
taxable income shown on the 2022 PA-41 return by 3.07
percent (0.0307).

AMENDING ESTIMATED TAX PAYMENTS
An estate or trust that has a change in income, credits or
the distribution deduction during a tax year may be required

www.revenue.pa.gov

REV-413 (F)

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to or elect to change or amend the estimated tax liability and
subsequent estimated tax payments. To change or amend
the estimated tax liability and subsequent estimated tax
payments, use the REV-414 (F), Estates and Trusts
Worksheet for PA Estimated Tax, to recalculate the
estimated tax liability. After completing the recalculation,
subtract any estimated tax payments already paid or
carryover credits from the previous tax year. Use Line 5 of
Section II from the REV-414 (F), the Payment Due Dates
and Annualized Income Method Table, and the Payment
Amount instructions included in the Instructions for
Completing the PA-41 ES (F), to determine the amount of
the subsequent estimated tax payments.
PENALTY FOR FAILURE TO PAY ESTIMATED TAXES
In some cases, an estate or trust may owe an interest
penalty when an estimated tax payment is not made and/or
the amount is underpaid. PA law imposes this penalty on
each underpayment for the number of days that it remains
unpaid, but not beyond the due date for the tax return. PA
law imposes the penalty:
• When the estate or trust did not make the estimated tax
payments on time and/or in the required amount.
• Even if the estate or trust has an overpayment on its PA41, Fiduciary Income Tax Return.
Fiduciaries that have taxable income of $8,000 for a tax year
in which estimated tax payments are due may be subject to
the estimated underpayment penalty. The penalty is due for
all estimated tax payment periods in which an estimated tax
payment is not made, or is underpaid, and no exceptions are
met for the period(s).
The penalty is due even if the calculated annualized income
for the earlier period(s) is (are) less than an annualized
income amount of $8,000. The penalty is due when the
income for a tax year is at least $8,000 and an estimated tax
payment for an earlier period is not included in the estimated

tax payment for the period it is known that the income will
exceed $8,000 for the tax year. Underpayment penalties will
accrue for those periods until such estimated tax payments
are received. See the REV-1630F, Underpayment of
Estimated Tax by Fiduciaries, for additional information on
how to calculate the estimated underpayment penalty and
qualifying for an exception to the underpayment penalty.
NOTE: The department will notify estates and trust
with a preassessment notice if the estate or trust is
subject to estimated underpayment penalty. Estates and
trust can calculate the correct amount of the penalty on the
REV-1630F, Underpayment of Estimated Tax by Fiduciaries,
if there is a disagreement with the amount of the penalty
included on the notice.
CAUTION: Fiduciaries cannot use the prior year PA41, Fiduciary Income Tax Return, tax liability as this
year’s estimated tax to avoid underpayment penalty unless
the tax rate for both tax years is the same and the prior tax
year is not a partial tax year. See the Safe harbor Rules for
additional information.

INSTRUCTIONS FOR COMPLETING THE
REV-414 (F), ESTATES AND TRUSTS
WORKSHEET FOR PA ESTIMATED TAX
SECTION I
2023 PA ESTIMATED TAX PAYMENT WORKSHEET

LINE 1
Enter the expected PA-taxable income for the estate or trust.
Using information from prior years tax returns as a basis as
well as information from other sources, add up the positive
income amounts from each of the classes of income
reported on the PA-41, Fiduciary Income Tax Return.

PAYMENT DUE DATES AND ANNUALIZED INCOME METHOD TABLE
If the estate or trust first meets the requirement
to make estimated tax payments:

And you pay the following percentages of the estimated tax by the date
The number shown or the next business day if the due date falls on a Saturday,
of required Sunday or holiday.
installments 15th day of the 15th day of the 15th day of the 15th day of the 1st
is:
4th month or
6th month or
9th month or month of the next year
Apr. 15, 2023 Jun. 15, 2023 Sep. 15, 2023
or Jan. 15, 2024

Fiscal year filers

Calendar year
filers

Before the 1st day of the
3rd month of the tax year

Before March 1,
2023

4

After the last day of the
2nd month and before the
1st day of the 5th month of
the tax year

After Feb. 28,
2023, and before
May 1, 2023

3

After the last day of the
4th month and before the
1st day of the 8th month of
the tax year

After April 30,
2023, and before
Aug. 1, 2023

2

After the last day of the 7th
month and before the 1st
day of the 12th month

After July 31,
2023, and before
Dec. 1, 2023

1

2

REV-413 (F)

25%

25%

25%

25%

50%

25%

25%

75%

25%

100%

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LINE 2
2023 ESTIMATED DISTRIBUTIONS DEDUCTIONS
Enter the amount of distributions the estate or trust expects
to make to beneficiaries. Also include the amount of any
nontaxable intangible income a nonresident estate or trust
expects to retain. If a trust is required to make distributions
of income or an estate or trust will be taking a deduction for
distributed or distributable income, enter the amount based
upon the taxable income allowed to be distributed. In
addition, if a nonresident estate or trust has intangible
income that is not distributed to PA resident beneficiaries,
enter the amount of intangible income expected to be
retained by the nonresident estate or trust.

LINE 3
2023 ESTIMATED TAXABLE INCOME
Subtract Line 2 from Line 1 and enter the result.

LINE 4
2023 ESTIMATED TAX
Multiply Line 3 by 3.07% (0.0307) and enter the result.

LINE 5
ESTIMATED NONRESIDENT TAX WITHHELD
If nonresident estate or trust is a shareholder in a PA S
corporation, partner in a partnership or beneficiary in an
estate or trust, include the amount of any PA nonresident tax
withheld expected to be reported on Line 6 from the PA20S/PA-65 Schedule NRK-1 of the S corporation or
partnership or from the PA-41 Schedule NRK-1 of an estate
or trust. Also include any PA tax withholding expected to be
reported on federal Forms 1099-MISC or 1099-NEC.

LINE 6
ESTIMATED 2023 RESIDENT CREDIT FOR TAXES PAID
TO OTHER STATES
If a resident estate or trust is an owner in a business that
conducts business outside of Pennsylvania and the estate
or trust must pay taxes in: another state of the United States;
the District of Columbia; the Commonwealth of Puerto Rico;
or any territory or possession of the United States, enter the
amount of the expected resident credit for taxes paid to the
other states.
CAUTION: A trust should not enter an amount on this
line where the income is reported in a state by the
beneficiary under the federal grantor trust rules.

LINE 7
ESTIMATED RESTRICTED TAX CREDITS
Enter the amount of the specific restricted tax credit for each
line expected to be received. Restricted tax credits are those
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tax credits which must be applied for and awarded to
taxpayers or businesses in which they are owners.
Generally, an estate or trust that reports a restricted tax
credit will receive the credit as a result of ownership in a PA
S corporation or partnership.

LINE 8
ESTIMATED OTHER PA TAX WITHHELD
For an estate or trust, enter the amount of any expected PA
tax withholding that will be reported on a W-2, W-2G and/or
on federal Form 1099-R.

LINE 9
TOTAL ESTIMATED CREDITS
Add the amounts on Lines 5 through 8 and enter the result.

LINE 10
TOTAL 2023 ESTIMATED TAX NET OF ESTIMATED
CREDITS
Subtract Line 9 from Line 4 and enter the result.

LINE 11
Multiply Line 10 by 90% (0.90) and enter the result.

LINE 12
SAFE HARBOR METHOD INCOME
If the estate or trust filed a full year return in 2022, enter
100% of the net PA taxable income for the estate or trust
from Line 9 of the 2022 PA-41, Fiduciary Income Tax Return.
If the estate or trust did not file a return or filed a short-year
return, the estate or trust is not eligible for the safe harbor
method. If the estate or trust is not eligible for the safe harbor
method, skip Lines 12 and 13 and enter the amount from
Line 11 on Line 14.

LINE 13
SAFE HARBOR METHOD ESTIMATED TAX LIABILITY
Multiply the amount on Line 12 by 3.07% (0.0307) and enter
the result.

LINE 14
TOTAL 2023 REQUIRED ESTIMATED TAX
Enter the smaller of Line 11 or Line 13. This is the
Declaration of the Estimated Tax amount to be reported in
the appropriate space on the PA-41 ES (F).
REV-413 (F)

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LINE 1

COLUMN C
Enter the amount of any overpayment from the previous tax
year applied up to the estimated tax payment amount
required to be made for the period based upon the Payment
Amount instructions included in the Instructions for
Completing the PA-41 ES (F), later within these instructions.

Enter the amount from Line 14 of the REV-414 (F) Estates
and Trusts Worksheet for PA Estimated Tax, after
recalculating the Total 2023 Required Estimated Tax.

COLUMN D
Add the amounts from Column B and Column C and enter
the result.

LINE 2

PAYMENT NUMBER 2

Enter the amount of the previous tax year’s overpayment
applied to the current year’s estimated tax liability.

COLUMN A
Enter the date the second estimated tax payment was made
for the second estimated tax payment period. The second
estimated tax payment period is determined by the Payment
Due Dates and Annualized Income Method Table. If an
estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first and second estimated tax
payment periods, enter a dash in the space and a 0 (zero)
in Column B.

SECTION II
AMENDED ESTATE OR TRUST
PA ESTIMATED TAX SCHEDULE

LINE 3
Enter the total amount of estimated tax payments made to
date by the estate or trust.

LINE 4
Add Lines 2 and 3 and enter the result.

LINE 5
Subtract Line 4 from Line 1 and enter the result. Refer to
the Amending Estimated Tax Payment instructions for
additional information.

SECTION III
2023 RECORD OF ESTIMATED
TAX PAYMENTS SCHEDULE
Use the following chart to record the date and amount of
estimated tax payments made along with the amount of any
previous year’s tax overpayment applied to the current tax
year’s estimated tax liability.

PAYMENT NUMBER 1
COLUMN A
Enter the date the first estimated tax payment was made for
the first estimated tax payment period. The first estimated
tax payment period is determined by the Payment Due
Dates and Annualized Income Method Table. If an estimated
tax payment was not required to be made because the
overpayment from the previous tax year was equal to or in
excess of the estimated tax payment amount required to be
made, enter the date for the 15th day of the fourth month for
the tax year (generally April 15th of the tax year for a
calendar year taxpayer).
COLUMN B
Enter the amount of the estimated tax payment made. If no
estimated tax payment was made because the overpayment
from the previous tax year was equal to or in excess of the
estimated tax payment amount required to be made, enter
a 0 (zero).
4

REV-413 (F)

COLUMN B
Enter the amount of the estimated tax payment made. If the
overpayment from the previous tax year was more than the
required estimated tax payment for the first estimated tax
payment period but the remaining balance of the
overpayment is less than the required estimated tax
payment for the second estimated tax payment period, enter
the amount of the estimated tax payment actually made.
COLUMN C
If an estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first and second estimated tax
payment periods, enter a 0 (zero). If the estimated tax
payment required to be made for the second estimated tax
payment period was more than the remaining balance of the
overpayment from the previous tax year after applying an
amount to the first estimated tax payment period, enter the
remaining balance of the overpayment amount to be applied.
COLUMN D
Add the amounts from Column B and Column C and enter
the result.

PAYMENT NUMBER 3
COLUMN A
Enter the date the third estimated tax payment was made
for the third estimated tax payment period. The third
estimated tax payment period is determined by the Payment
Due Dates and Annualized Income Method Table. If an
estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first, second and third estimated
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tax payment periods, enter a dash in the space and a 0
(zero) in Column B.
COLUMN B
Enter the amount of the estimated tax payment made. If the
overpayment from the previous tax year was more than the
required estimated tax payment for the first and second
estimated tax payment periods but the remaining balance of
the overpayment is less than the required estimated tax
payment for the third estimated tax payment period, enter
the amount of the estimated tax payment actually made.
COLUMN C
If an estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first, second and third estimated
tax payment periods, enter a 0 (zero). If the estimated tax
payment required to be made for the third estimated tax
payment period was more than the remaining balance of the
overpayment from the previous tax year after applying
amounts to the first and second estimated tax payment
periods, enter the remaining balance of the overpayment
amount to be applied.
COLUMN D
Add the amounts from Column B and Column C and enter
the result.

PAYMENT NUMBER 4
COLUMN A
Enter the date the fourth estimated tax payment was made
for the fourth estimated tax payment period. The fourth
estimated tax payment period is determined by the Payment
Due Dates and Annualized Income Method Table. If an
estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first, second, third and fourth
estimated tax payment periods, enter a dash in the space
and a 0 (zero) in Column B.
COLUMN B
Enter the amount of the estimated tax payment made. If the
overpayment from the previous tax year was more than the
required estimated tax payment for the first, second and third
estimated tax payment periods but the remaining balance of
the overpayment is less than the required estimated tax
payment for the fourth estimated tax payment period, enter
the amount of the estimated tax payment actually made.
COLUMN C
If an estimated tax payment was not required to be made
because the overpayment from the previous tax year was
equal to or in excess of the estimated tax payment amount
required to be made for the first, second, third and fourth
estimated tax payment periods, enter a 0 (zero). If the
estimated tax payment required to be made for the fourth
estimated tax payment period was more than the remaining
balance of the overpayment from the previous tax year after
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applying amounts to the first, second and third estimated tax
payment periods, enter the remaining balance of the
overpayment amount to be applied.
COLUMN D
Add the amounts from Column B and Column C and enter
the result.

TOTAL
COLUMN B
Add the amounts in Column B and enter the result.
COLUMN C
Add the amounts in Column C and enter the result. The
result should equal the amount of overpayment applied from
the previous tax year.
COLUMN D
Add the amounts Column D and enter the result. The
resulting total should equal or exceed the amount on Line
14 of Section I.

INSTRUCTIONS FOR COMPLETING
THE PA-41 ES (F), DECLARATION
OF ESTIMATED WITHHOLDING TAX
FOR FIDUCIARIES
Fiduciaries filing declarations must use the PA-41 ES (F),
Declaration of Estimated Withholding Tax for Fiduciaries, to
make payments of estimated taxes. Failure to receive forms
does not relieve taxpayers from filing and paying the tax.

EMPLOYER IDENTIFICATION NUMBER
Enter the nine-digit federal employer identification number
of the estate or trust.

TYPE OF ACCOUNT
Fill in or click on the space next to the F – Fiduciary when
completing a coupon for an estate or trust.

DATE FILED
Enter the due date of the estimated tax payment. Use the
Payment Due Dates and Annualized Income Table to
determine the due date of the estimated tax payment as
well as for how many estimated tax payments are required
to be made.

NAME
Enter the name of the estate or trust. See the examples on
Page 20 of the PA-41 instructions.
Enter the name and title of the estate or trust’s fiduciary in
the second line of the name field.
REV-413 (F)

5

ADDRESS
Enter the fiduciary’s complete street address. If the address
has an apartment number, suite or RR number, enter after
the street address. Eliminate all punctuation such as
apostrophes, commas, periods and hyphens.

PHONE NUMBER
Enter the fiduciary’s daytime phone number.

FISCAL YEAR FILERS ONLY
Enter the beginning and ending dates of the estate or trust’s
fiscal year when the estate or trust does not file on a
calendar year basis only.

PAYMENT AMOUNT
Enter the amount of the estimated tax payment to be made
for the payment due date. For most estates and trusts, the
following method may be used to determine the amount of
each estimated tax payment:
1. If the estate or trust is making four estimated tax
payments, multiply the amount on Line 14 of the REV414 (F), Estates and Trusts Worksheet for PA Estimated
Tax, by 25% and include the result in the “Payment
Amount” space on the PA-41 ES (F) coupon for each of
the estate or trust’s four estimated tax payment dates.
2. If the estate or trust first became aware that it was
required to make estimated tax payments after the first
estimated tax payment date but before the second
estimated tax payment date, multiply the amount on Line
14 of the REV-414 (F) by 50% and enter the result in the
“Payment Amount” space on the PA-41 ES (F) for the
second estimated tax payment. For the last two
estimated tax payments, multiply the amount on Line 14
of the REV-414 (F) by 25% and enter the result in the
“Payment Amount” space on the PA-41 ES (F).
3. If the estate or trust first became aware that it was
required to make estimated tax payments after the
second estimated tax payment date but before the third
estimated tax payment date, multiply the amount on Line
14 of the REV-414 (F) by 75% and enter the result in the
“Payment Amount” space on the PA-41 ES (F) for the
third estimated tax payment. For the remaining estimated
tax payment, multiply the amount on Line 14 of the REV414 (F) by 25% and enter the result in the “Payment
Amount” space on the PA-41 ES (F).
4. If the estate or trust first became aware that it was
required to make estimated tax payments after the third
estimated tax payment date but before the final estimated
tax payment date, enter 100% of the amount on Line 14
of the REV-414 (F) in the “Payment Amount” space on
the PA-41 ES (F).
For estates and trusts that receive their income unequally
throughout the tax year, the estate or trust may use an
6

REV-413 (F)

annualized income method for determining the amount of
each estimated tax payment. The annualized income
method is as follows:
A. Separately calculate the income received within an
estimated tax payment period using the estimated tax
payment period as provided in either the first or second
column of the Payment Due Dates and Annualized
Income Method Table.
B. Multiply the income amount received by 90%.
C. Multiply the result from Step B by 3.07% (0.0307).
D. Enter the result from Step C in the “Payment Amount”
space on the PA-41 ES (F).
E. Repeat Steps A through D for each estimated tax
payment period.
NOTE: An estate or trust may also elect to pay the
entire amount of the estimated tax from Line 33 on the
first estimated tax payment due date.
Typically, the amount is based upon Line 14 of the REV414(F) divided by four unless a carryover credit amount was
applied from the previous tax year or the estate or trust must
make up estimated tax payments from previous estimated
tax payment periods.
If a carryover credit exists from the previous tax year, the
amount is considered to be applied to the first estimated tax
payment amount and period regardless of when the previous
tax year’s return is filed and/or processed by the department.
Any amounts in excess of the required estimated tax
payment for the first estimated tax payment period are
considered to be carried to the subsequent estimated tax
payment period(s) until the carryover amount is completely
applied against the amount required for subsequent
payment periods. If any carryover amount is less than the
required amount for a payment period, the estimated tax
payment amount to be made for the payment period should
be the difference between the estimated tax payment
amount and the remaining carryover amount.

DECLARATION OF ESTIMATED TAX OR
ESTIMATED WITHHOLDING TAX
Enter the total amount of estimated tax payments to be
made by the estate or trust for the calendar or fiscal year
from Line 14 of the REV-414 (F) Estates and Trusts
Worksheet for PA Estimated Tax.

PAYMENT AND MAILING INSTRUCTIONS
To make the estimated tax payment and mail it to the
department, use the following instructions:
• Make the check or money order payable to the “PA Dept.
of Revenue”;
• Write the estate or trust’s employer identification number
and “2023 estimated tax payment” on the check or
money order;
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• Do not staple or attach the payment to the PA-41 ES (F);
• Mail the payment and PA-41 ES (F) to the following
address:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
• Fill in the record of estimated tax payments in Section
III of the REV-414 (F), Estates and Trusts Worksheet for
PA Estimated Tax.

www.revenue.pa.gov

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% of the
payment amount not to exceed $500.

REV-413 (F)

7