Pennsylvania Consent to Transfer, Adjust or Correct PA Estimated tax Account

Consent to Transfer, Adjust or Correct PA Estimated tax Account
Consent to Transfer, Adjust or Correct PA Estimated Personal Income Tax Account (REV-459B)
(EX) 11-20

REV-459B

CONSENT TO TRANSFER,
ADJUST OR CORRECT PA
ESTIMATED PERSONAL
INCOME TAX ACCOUNT

BurEau of IndIvIdual TaXEs
Po BoX 280501
HarrIsBurg, Pa 17128-0501

OFFICIAL USE ONLY

START Name

Social Security Number

➜
TYPE OF TRANSFER

SECTION I

Fill in the oval explaining why the form is being filed.
A

From a Joint PA estimated account to Separate PA estimated accounts.

B

From Separate PA estimated accounts to a Joint PA estimated account.

C

For a Deceased taxpayer, to or from the decedent’s PA estimated account to the surviving spouse’s PA estimated account.
Important: PA only requires separate returns when a taxpayer and/or spouse die during a tax year and a joint return cannot be or is not elected
to be filed. Use this form to transfer payments from a joint account to separate accounts when the deceased taxpayer’s estate and/or surviving
spouse elect to file separate returns.

D

From a Joint PA estimated account to Separate accounts for Divorced or Separated taxpayers. BOTH MUST SIGN.

PAYMENTS FOR TRANSFER

SECTION II

REMAIN IN ACCOUNT

PAYMENTS MADE

TRANSFER TO ACCOUNT

Taxpayer Name (Please print or type)

Name

Name

SSN

SSN

SSN

Tax Year

Tax Year

Tax Year

Date of Payment

MM/DD/YYYY

Amount of Payment

Total to Remain in Account

Total to be Transferred

Prior Year’s Credit
TOTAL

SECTION III

TAXPAYERS’ SIGNATURE AND CONSENT

Important: Both Spouses Must Sign.
We certify that the above information is true and correct and we authorize and agree to have the PA Department of Revenue apply our estimated payments
or credits in the manner indicated above for the taxable year shown.
Signature

Please sign after printing.
SECTION IV

Date MM/DD/YYYY

Signature

Please sign after printing.

Date MM/DD/YYYY

PREPARER’S, SURVIVING SPOUSE’S, OR EXECUTOR’S OATH

I certify that the above information is true and correct and I am the person responsible for the annual PA tax return of the taxpayer or decedent’s estate
and this is the manner in which the PA Department of Revenue should apply the taxpayer’s or decedent’s estimated payments and credits for the taxable
year shown.
Date MM/DD/YYYY

Signature

Please sign after printing.
Print name or company name

Daytime Telephone

Copies of this form may be made as necessary.

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Instructions for REV-459B

Consent to Transfer, adjust or Correct
Pa Estimated Personal Income Tax account

rEv-459B In (EX) 11-20

WHAT’S NEW

FORM INSTRUCTIONS

The form and instructions have been updated to the
department’s standard format.

NAME
Enter the name of the taxpayer on the return for which the
REV-459B is being included.

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use the REV-459B to apply estimated tax payments
between spouses if the annual PA tax returns are being filed
differently that the estimated tax payments were made.
Estimated tax payments cannot be shifted between
accounts without the consent of the taxpayer or proper
authorization and oath of the tax return preparer, executor
or executrix. Only estimated payments made in joint or
separate accounts may be separated or combined.

RECORDING DOLLAR AMOUNTS
Show money amounts in whole-dollars only. Eliminate any
amount less than $0.50 and increase any amount that is
$0.50 or more to the next highest dollar.

WHO MUST COMPLETE
PA resident, part-year resident and nonresident taxpayers
must complete and include the REV-459B with an originally
filed PA-40, Personal Income Tax Return, if the estimated
tax payments made for married taxpayers need to be
separated into the taxpayer and spouse’s separate accounts
or the separate accounts of each spouse need to be
combined. The REV-459B may be required to be completed
to transfer estimated tax payments when any restricted tax
credit (other than the Educational Improvement or
Opportunity Scholarship Tax Credits) is claimed on PA
Schedule OC, Other Credits. In addition, the REV-459B may
be required to be completed when a taxpayer or spouse is
required to file a separate return because of unpaid child or
spousal support. If tax preparation software does not support
the joint filing of a deceased taxpayer’s return with the
surviving spouse or the surviving spouse is not able to file a
joint return with the deceased taxpayer, the REV-459B may
also be required to be completed.
A copy of the form must be included with each return
filed.

SOCIAL SECURITY NUMBER
Enter the Social Security number (SSN) of the taxpayer.

SECTION I
TYPE OF TRANSFER
Fill in the oval for the type of transfer being requested.

SECTION II
PAYMENTS FOR TRANSFER
PAYMENTS MADE
Enter in this column the taxpayer’s name and Social
Security number (SSN) under whose account the
estimated payments were made, along with the tax year.
Complete the column by identifying each estimated payment
made by date and amount, along with the amount of the
carryover credit from the prior year’s return. Add the
amounts of payment and enter the total amount where
indicated.
REMAIN IN ACCOUNT
If any payments identified in the Payments Made column are
to remain in the taxpayer’s account, enter the taxpayer’s
name, SSN and tax year, along with the total amount of the
estimated payments that should remain in that account. If all
payments made separately are being combined, the total to
remain in the account should be zero.
TRANSFER TO ACCOUNT
Enter the name, SSN and tax year for the taxpayer account
to which the estimated payments are to be transferred, along
with the total to be transferred.
If there are separate PA estimated tax accounts and a
joint return is being filed, please complete the
Payments Made column for the individual from whom the
payments are being transferred. The total amount of the
transfer should be shown in the Transfer To Account column
with the appropriate information. If the estimated tax
payments were made jointly and separate returns are now
being filed, the first column should be completed, showing

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the information for each estimated payment. The total amount
that should remain in the account should be shown in the
Remain In Account column, and the total amount to be
transferred to the spouse’s account should be shown in the
Transfer To Account column, along with all appropriate
information.

SECTION III
TAXPAYER’S SIGNATURE AND CONSENT
If separate accounts are being transferred into one
account, both taxpayers should sign. If a joint account is
being separated into two accounts, both taxpayers should
sign. If one of the taxpayers is deceased, the surviving
spouse should sign in SECTION III, and SECTION IV must
also be completed. If the form is being prepared on behalf
of the taxpayers by a preparer, the preparer must sign in
SECTION IV.

SECTION IV
PREPARER’S, SURVIVING SPOUSE’S
OR EXECUTOR’S OATH
If one of the taxpayers is deceased and the accounts are
being combined, the surviving spouse, preparer or the
executor may sign on behalf of the deceased taxpayer. If
both of the taxpayers are deceased, the executor(s) of the
estate(s) or the preparer may sign on behalf of the deceased
taxpayers. If the form is being prepared on behalf of the
taxpayers, the preparer must sign the form. If the preparer
or executor signs on behalf of the taxpayers or on behalf of
a deceased taxpayer(s), the preparer and executor must
print their name or include the company name and daytime
telephone number.

2

REV-459B

HOW TO FILE
The completed and signed form(s) may be mailed, emailed
or faxed to the department prior to filing the return(s), or the
information may be sent in with completed paper or e-filed
returns. If the return(s) are e-filed, the completed form may
be included or attached as a pdf file to the return, or if the
software being used does not support the form, the form
may be mailed, emailed or faxed to the department.
MAILING INSTRUCTIONS
Send in the completed form prior to the filing or place a
completed and signed form in front of each paper return
filed, and mail each return to the department at:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280501
HARRISBURG PA 17128-0501
EMAILING/FAXING INSTRUCTIONS
If e-filing the return(s) and the software does not support the
e-filing of this form, email or fax a completed and signed form
to the department.
Email Address:
[email protected]
Fax Number: 717-772-4193
IMPORTANT: If emailing or faxing this form, please
complete and use the PA Form DEX-93, Personal
Income Tax Correspondence Sheet.

www.revenue.pa.gov
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