Pennsylvania Estimating PA Personal Income Tax

Estimating PA Personal Income Tax
2024 Instructions for Estimating PA Personal Income Tax - For Individuals Only (REV-413 (I))
2024
Instructions for Estimating PA Personal Income Tax

For Individuals Only

REV-413 (I) IN 10-23

WHAT’S NEW
Beginning tax year 2024, the income threshold for when
estimated payments are required to be made has increased
from $8,000 to $9,500. This threshold will continue to
increase each year per legislation that was passed in 2022.

GENERAL INFORMATION
PURPOSE
The REV-413 (I) is used by individual taxpayers for
determining if they are required to make estimated tax
payments, the amount of their estimated tax liability, the
amount of their estimated tax payments, and when the
estimated tax payments are due. The REV-413 (I) also
provides the instructions for the REV-414 (I), Individuals
Worksheet for PA Estimated Tax, and the PA-40 ES (I),
Declaration of Estimated Personal Income Tax.
Estimated tax is the method used to pay tax on income not
subject to employer withholding that includes, but is not
limited to, the following types of income:
• Wages for domestic services;
• Tips received from customers;
• Wages paid to residents who are seamen engaged in
interstate or intercoastal trade when PA income tax is
not withheld by the employer;
• Wages paid to PA residents who work in the reciprocal
states of Indiana, Maryland, New Jersey, Ohio, Virginia,
or West Virginia when PA income tax is not withheld by
the employer;
• Earnings from self-employment or profits made in a
trade, profession, business, or farming by residents or
nonresidents regardless of whether the nonresident is
a resident of a reciprocal state or not;
• Gains from the sale, exchange, or disposition of
property;
• Interest and dividends;
• Rents and royalties;
• Gambling and lottery winnings (except PA Lottery
noncash winnings); and
• Income derived from estates and trusts.
FORMS REQUIRED TO MAKE
ESTIMATED TAX PAYMENTS
Individual taxpayers required to make estimated tax
payments should obtain and complete the REV-414 (I),
www.revenue.pa.gov

Individuals Worksheet for PA Estimated Tax, and the PA-40
ES (I), Declaration of Estimated Tax. Instructions for both
forms are included within this document. The forms may be
obtained from the department's website or by contacting the
department’s Forms Ordering Service at 1-800-362-2050.
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-40 ES (I),
Declaration of Estimated Personal Income Tax, for mailing
an estimated tax payment to the department.
WHO MUST MAKE ESTIMATED TAX PAYMENTS
The estimated tax rules apply to:
• Resident and part-year resident individuals; and
• Nonresident individuals (or residents of other countries)
that expect to have taxable income from sources within
Pennsylvania.
Except for farmers as explained later in these instructions,
an individual must make PA estimated tax payments if:
1. The individual can reasonably expect to owe at least
$292 ($9,500 of income not subject to employer
withholding) in tax after subtracting withholding and
credits; and
2. The individual can reasonably expect withholdings and
credits to be less than the smaller of:
• 90 percent of the tax to be shown on the 2024
personal income tax return; or
• 100 percent of the product of multiplying the net PA
taxable income shown on the 2023 PA-40 return by
3.07 percent (0.0307). This calculation can only be
used by a taxpayer who a filed full-year PA-40 return
in 2023.
To determine the estimated tax liability, see the Instructions
for Completing the REV-414 (I), Individuals Worksheet for
PA Estimated Tax. Use the PA-40 ES (I), Declaration of
Estimated Personal Income Tax, to declare and pay the
estimated tax for individual taxpayers.
REV-413 (I)

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JOINT DECLARATIONS
A taxpayer and spouse may file a joint return declaration,
unless:

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

1. They are separated under a decree of divorce or
separate maintenance;

FARMERS
If at least two-thirds of a taxpayer’s gross income for 2024
will be from farming, a taxpayer may do one of the following:

2. They have different taxable years;
3. One spouse is liable for child support; or
4. One spouse is otherwise required by the department to
file a separate return. See the PA-40 Instruction Booklet
for Married, Filing Separately filing status for details on
who must file separate returns.
To avoid problems and delays in processing a PA-40,
Personal Income Tax Return, a taxpayer and spouse should
file tax returns in the same manner as they made their
estimated installment payments. If a taxpayer spouse made
joint estimated payments, file a joint return. If a taxpayer and
spouse made separate estimated payments, please file
separate returns claiming the proper amounts on each
return. If a taxpayer and spouse are required to file differently
or need to file differently from the way they submitted their
estimated payments, complete the REV-459B, Consent to
Transfer, Adjust, or Correct PA Estimated Personal Income
Tax Account form, to adjust the estimated accounts.
SAFE HARBOR RULES
For individual taxpayers 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 the prior
year’s PA-40, Personal Income Tax Return (NOTE: This
exception does not apply if no return was filed in the prior
year or the taxpayer was not a full-year resident of
Pennsylvania.); 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.
CAUTION: Individuals cannot use the prior year PA40, Personal 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 taxpayer
was a full-year resident for the prior tax year.
ESTIMATED TAX PAYMENT AMOUNT
See the Instructions for Completing the REV-414 (I),
Individuals Worksheet for PA Estimated Tax, and the Amount
of Payment instructions included in the Instructions for
Completing the PA-40 ES (I), Declaration of Estimated
Personal Income Tax, for determining the amount of an
individual’s estimated tax payments.
2

REV-413 (I)

• Pay all of the estimated tax by Jan. 15, 2025; or
• File a 2024 PA tax return by March 1, 2025, and pay the
total tax due. In this case, 2024 estimated tax payments
are not required.
AMENDING ESTIMATED TAX PAYMENTS
An individual that has a change in income or credits during
a tax year may be required 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
(I), Individuals 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 (I), the Payment Due
Dates Table, and the Amount of Payment instructions
included in the Instructions for Completing the PA-40 ES (I),
Declaration of Estimated Personal Income Tax, to determine
the amount of the subsequent estimated tax payments.
PENALTY FOR FAILURE TO PAY ESTIMATED TAXES
In some cases, a taxpayer 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 individual did not make the estimated tax
payments on time and/or in the required amount.
• Even if the individual has an overpayment on the PA-40,
Personal Income Tax Return.
Individuals that have $9,500 or more of income not subject
to employer withholding 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 periods.
The penalty is due even if the income for (an) earlier
payment period(s) is (are) less than an annualized income
amount of $9,500. The penalty is due when the income for
a tax year is at least $9,500 and a payment for an earlier
period is not included in the estimated tax payment for the
period it is known when the income will exceed $9,500 for
the tax year. Underpayment penalties will accrue for those
periods until such estimated tax payments are received. See
the REV-1630, Underpayment of Estimated Tax by
Individuals, for additional information on how to calculate the
www.revenue.pa.gov

PAYMENT DUE DATES TABLE
If you first meet the requirement to make
estimated tax payments:

The number
of required
installments
is:

Before April 1, 2024

4

After March 31, 2024, and before June 1, 2024

3

After May 31, 2024, and before Sept. 1, 2024

2

After Aug. 31, 2024

1

You pay the following percentages of the estimated tax by the date
shown or the next business day if the due date falls on a Saturday,
Sunday, or holiday.
Apr. 15, 2024

Jun. 15, 2024 Sep. 15, 2024

25%

Jan. 15, 2025

25%

25%

25%

50%

25%

25%

75%

25%

100%

estimated underpayment penalty and qualifying for an
exception to the underpayment penalty.

If income taxes are also expected to be paid in: another state

NOTE: The department will notify an individual with
a preassessment or assessment notice if the
individual is subject to the estimated underpayment
penalty. Individuals can calculate the correct amount of the
penalty on the REV-1630, Underpayment of Estimated Tax
by Individuals, if there is a disagreement with the amount
of the penalty included on the notice.

Commonwealth of Puerto Rico; or any territory or

INSTRUCTIONS FOR COMPLETING THE
REV-414 (I), INDIVIDUALS WORKSHEET
FOR PA ESTIMATED TAX

If a restricted tax credit is expected to be awarded and

SECTION I

separately applied for and are awarded to taxpayers or

2024 PA ESTIMATED TAX PAYMENT WORKSHEET

LINE 1
2024 ESTIMATED INCOME
Enter the expected PA-taxable income for 2024. Do not
include the amount of any compensation from which an
employer will withhold PA income tax. Using information from
prior years’ tax returns as a basis as well as information from
other sources, add up the expected positive income
amounts from each of the classes of income reported on the
PA-40, Personal Income Tax Return.

LINE 2
2024 ESTIMATED TAX
Multiply Line 1 by 3.07% (0.0307) and enter the result.

LINE 3
ESTIMATED 2024 RESIDENT CREDIT FOR INCOME
TAX PAID TO OTHER STATES
www.revenue.pa.gov

of the United States; the District of Columbia; the
possession of the United States, enter the amount of the
expected resident credit for taxes paid to the other states.

LINE 4
ESTIMATED PA SCHEDULE OC CREDIT
received in 2024, enter the amount of the expected credit.
Restricted tax credits are those tax credits which must be
businesses in which they are owners. Generally, a restricted
tax credit is received only as a result of ownership in a PA S
corporation

or

partnership,

ownership

of

a

sole

proprietorship, ownership of a farm, or participation in a
special purpose entity.

LINE 5
ESTIMATED 2024 SPECIAL
TAX FORGIVENESS CREDIT
If the Special Tax Forgiveness Credit is expected to be
received in 2024, enter the amount of the expected credit.

LINE 6
ESTIMATED PA SCHEDULE DC CREDIT
If the Child and Dependent Care Enhancement Tax Credit
is expected to be received in 2024, enter the amount of the
expected credit.
REV-413 (I)

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LINE 7
TOTAL ESTIMATED CREDITS
Add the amounts on Lines 3 through 6 and enter the result.

LINE 8
TOTAL 2024 ESTIMATED TAX
NET OF ESTIMATED CREDITS
Subtract Line 7 from Line 2 and enter the result.

LINE 9
Multiply Line 8 by 90% (0.90) and enter the result.

LINE 10
SAFE HARBOR METHOD INCOME
If a full-year PA-40 return was filed in 2023, enter 100% of
the net PA taxable income from Line 11 of the 2023 PA-40,
Personal Income Tax Return. If a return was not filed for
2023 or a part-year resident return was filed, the safe harbor
method is not permitted to be used. Enter $0 if not eligible
for the safe harbor method and skip Lines 11 through 14.

LINE 11
SAFE HARBOR METHOD TAX LIABILITY
Multiply the amount on Line 10 by 3.07% (0.0307) and enter
the result.

LINE 12
EXPECTED 2024 WITHHOLDINGS
Enter the amount of PA tax withholdings expected including
any excess withholdings (over 3.07%) from employer
compensation or withholdings from other sources such as
Forms 1099-R or W-2G.

LINE 13
TOTAL WITHHOLDINGS AND CREDITS
Add Lines 7 and 12.

SAFE HARBOR METHOD NET
ESTIMATED TAX LIABILITY
If Line 13 is less than Line 11, subtract Line 13 from Line 11
and enter the result. If Line 13 is more than Line 11, enter a
0 (zero).

LINE 15
TOTAL 2024 ESTIMATED TAX LIABILITY
Enter the smaller of Line 9 or Line 14.
REV-413 (I)

NONRESIDENT WITHHOLDING ADJUSTMENT
If nonresident withholding is expected from a PA
Schedule
NRK-1,
Nonresident
Schedule
of
Shareholder/Partner/Beneficiary Pass-Through Income,
Loss, and Credits, for a PA S corporation, partnership,
estate, or trust or withholding will be included on Forms
1099-MISC or 1099-NEC, enter the amount of
nonresident withholding expected from those
documents. Otherwise, enter a 0 (zero).

LINE 17
TOTAL 2024 REQUIRED ESTIMATED TAX
Subtract Line 16 from Line 15 and enter the result. If the
amount is $292 or greater, this is the amount required to be
paid in estimated tax for 2024. If the amount is less than
$292, estimated tax payments are not required to be made.

SECTION II
AMENDED INDIVIDUAL PA ESTIMATED TAX SCHEDULE

LINE 1
Enter the amount from Line 17 of the REV-414 (I) Individuals
Worksheet for PA Estimated Tax, after recalculating the Total
2024 Required Estimated Tax.

LINE 2
Enter the amount of the previous tax year’s overpayment
applied to the current year’s estimated tax liability.

LINE 3
Enter the total amount of estimated tax payments made
to date.

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

LINE 5
LINE 14

4

LINE 16

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

SECTION III
2024 RECORD OF ESTIMATED
TAX PAYMENTS SCHEDULE
Use the 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.
www.revenue.pa.gov

PAYMENT NUMBER 1
COLUMN A
For the payment due Apr. 15, 2024, enter the date the
estimated tax payment was made. 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 April 15th of the tax year.
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).
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 Amount
of Payment instructions included in the Instructions for
Completing the PA-40 ES (I), Declaration of Estimated
Personal Income Tax, later within these instructions.
NOTE: An overpayment amount from the previous tax
year in excess of the estimated tax payment amount
required to be made for a period will be carried forward to
subsequent estimated tax payment periods until there is no
remaining balance of the overpayment to be applied.
COLUMN D
Add the amounts from Column B and Column C and enter
the result.

PAYMENT NUMBER 2
COLUMN A
For the payment due Jun. 15, 2024, enter the date the
estimated tax payment was made. 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.
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
www.revenue.pa.gov

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
For the payment due Sept. 15, 2024, enter the date the
estimated tax payment was made. 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
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
For the estimated tax payment Jan. 15, 2025, enter the date
the estimated tax payment was made. 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.
REV-413 (I)

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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.
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
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.

SPOUSE’S SOCIAL SECURITY NUMBER
If a joint declaration and estimated tax payment is being filed,
enter the nine-digit Social Security number of the spouse.

Enter the taxpayer’s daytime phone number.

LAST NAME
Enter the last name of the primary taxpayer. If filing a joint
declaration and estimated tax payment, this is usually the
name of the taxpayer that is listed first on the tax return for
a Married, Filing Jointly status filed return.

FIRST NAME
Enter the first name of the primary taxpayer. If filing a joint
declaration and estimated tax payment, this is usually the
name of the taxpayer that is listed first on the tax return for
a Married, Filing Jointly status filed return.

ADDRESS
Enter the taxpayer’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.

FISCAL YEAR FILERS ONLY
Enter the beginning and ending dates of the fiscal year only
when the PA-40 return is not filed on a calendar-year basis.

AMOUNT OF PAYMENT

COLUMN D
Add the amounts Column D and enter the result. The
resulting total should equal or exceed the amount on Line
17 of Section I.

INSTRUCTIONS FOR COMPLETING THE
PA-40 ES (I), DECLARATION OF ESTIMATED PERSONAL INCOME TAX
Individuals filing declarations must use the PA-40 ES (I),
Declaration of Estimated Personal Income Tax, to make
payments of estimated taxes. Failure to receive forms does
not relieve taxpayers from filing and paying the tax.

DATE FILED
Enter the due date of the estimated tax payment. Use the
Payment Due Dates Table earlier in these instructions to
determine the due date of the estimated tax payment.
REV-413 (I)

Enter the nine-digit Social Security number of the taxpayer.

DAYTIME PHONE NUMBER

COLUMN C

6

PRIMARY SOCIAL SECURITY NUMBER

Enter the amount of the estimated tax payment to be made
for the payment due date. For most taxpayers, the following
method may be used to determine the amount of each
estimated tax payment:
1. If making four estimated tax payments, multiply the
amount on Line 17 of the REV-414 (I), Individuals
Worksheet for PA Estimated Tax, by 25% and include the
result in the “Amount of Payment” space on the PA-40
ES (I), for each of the four estimated tax payment dates.
2. If an individual first becomes aware that estimated tax
payments were required to be made after the first
estimated tax payment date but before the second
estimated tax payment date, multiply the amount on Line
17 of the REV-414 (I) by 50% and enter the result in the
“Amount of Payment” space on the PA-40 ES (I) for the
second estimated tax payment. For the last two
estimated tax payments, multiply the amount on Line 17
www.revenue.pa.gov

of the REV-414 (I) by 25% and enter the result in the
“Amount of Payment” space on the PA-40 ES (I).
3. If an individual first becomes aware that estimated tax
payments were required to be made after the second
estimated tax payment date but before the third
estimated tax payment date, multiply the amount on Line
17 of the REV-414 (I) by 75% and enter the result in the
“Amount of Payment” space on the PA-40 ES (I) for the
third estimated tax payment. For the remaining estimated
tax payment, multiply the amount on Line 17 of the REV414 (I) by 25% and enter the result in the “Amount of
Payment” space on the PA-40 ES (I).
4. If an individual first becomes aware that estimated tax
payments were required to be made after the third
estimated tax payment date but before the final estimated
tax payment date, enter 100% of the amount on Line 17
of the REV-414 (I) in the “Amount of Payment” space on
the PA-40 ES (I).
Taxpayers that receive their income unequally throughout
the tax year may also pay their estimated tax payments
based upon the amount of income received during an
estimated tax payment period. To determine the amount of
the estimated tax payment using this method:
A. Separately calculate the income received within an
estimated tax payment period using the estimated tax
payment period as provided in either the first column of
the Payment Due Dates 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 “Amount of Payment”
space on the PA-40 ES (I).
E. Repeat Steps A through D for each estimated tax
payment period.
NOTE: A taxpayer may also elect to pay the entire
amount of the estimated tax from Line 35 on the first
estimated tax payment due date.

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 from Line 17 of the REV-414 (I) Individuals 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 last four digits of the primary taxpayer’s Social
Security number and “2024 estimated tax payment” on
the check or money order;
• Do not staple or attach the payment to the PA-40 ES (I),
• Mail the payment and PA-40 ES (I), 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 (I) Individuals Worksheet for PA
Estimated Tax

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.

Typically, the amount is based upon Line 17 of the REV-414
(I) divided by four unless a carryover credit amount was
applied from the previous tax year or a make-up payment
for (a) previous estimated tax payment period(s) must be
made.
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 payment period are
considered to be carried to the subsequent 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 payment amount to be
made for the payment period should be the difference
www.revenue.pa.gov

REV-413 (I)

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