Your Essential Guide to Filing a Pennsylvania State Tax Extension

Tax season can be stressful—especially as the filing deadline draws near.

If you’ve already received a federal extension, you might wonder if you need to file a separate extension for Pennsylvania state taxes. 

In this guide, we’ll review everything you need to know about filing a tax extension in Pennsylvania, including deadlines, payment requirements, and step-by-step instructions to ensure your extension is processed smoothly.

Do I Need to File a Separate Tax Extension for Pennsylvania If I Already Filed a Federal Tax Extension?

If you've filed a federal extension (IRS Form 4868) and you don't owe additional Pennsylvania taxes, no separate Pennsylvania extension form is necessary.

However, when filing your PA-40 return, you must include a copy of your approved federal extension as proof.

If you owe additional state taxes or haven't filed a federal extension, you'll need to submit Pennsylvania Form REV-276 by April 15th.

When is the Deadline to File a Tax Extension for Pennsylvania?

The deadline to file a tax extension for Pennsylvania is April 15th, which aligns with the federal tax deadline. If April 15th falls on a weekend or holiday, payments are due the next business day by midnight.

If I File a Tax Extension For Pennsylvania, When Is My New Deadline?

For PA-40 returns, if an extension is granted, the extension will generally be for 6 months, extending the deadline to October 15th.

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Steps to Ensure Your Pennsylvania Tax Extension is Processed Correctly

If You Owe Income Taxes and Need a Tax Extension

You must pay any taxes due by April 15th to avoid penalties. An extension only grants extra time to file; it does not extend your payment deadline.

Online:

• Visit myPATH - Pennsylvania’s online tax portal – to submit payments or access extension services.
• Note: Electronic processing may not be available to first-time PA filers.

• Select Make a Payment

• Complete the “How would you like to apply your payment" Section

• • Account Type
  • Payment Type = Extension Payment

• Complete your personal details and submit your payment.
• Paying electronically by credit card or ACH debit by April 15th automatically grants a 6-month extension—no need to mail Form REV-276.
• Visit the Revenue e-Services Center at www.revenue.pa.gov for more information.

By Mail:

• Pay by Check 
• Complete Form REV-276

If You Don't Owe Additional Pennsylvania Taxes

Approved Federal Extension received: 

• Pennsylvania automatically grants the same 6-month extension.
• No additional state extension form (REV-276) is required.
• Be sure to include a copy of your federal extension when you eventually file your Pennsylvania return.

Federal Approval has yet to be received:

• Submit Form REV-276 by April 15th to receive a 6-month extension.

Do I Need to Pay My State Taxes When I File a Tax Extension for Pennsylvania?

To avoid a late payment penalty, you must pay at least 90% of your total tax liability by April 15th.

You must base your payment on your actual expected tax liability—not just a rough estimate—to meet the 90% threshold.

If your payment ends up being less than 90% of what you actually owe, you may face penalties.

An extension to file is not an extension to pay.

Interest will also accrue on any unpaid balance, even if you avoid penalties by meeting the 90% rule.

What Are the Penalties for Filing or Paying My Taxes Late in Pennsylvania?

Late Filing Penalty:

• 5% of unpaid tax per month (or partial month), up to a maximum of 25%.
• Example: If you owe $1,000 and file two months late without an extension, the penalty is $100 (5% × 2 months × $1,000).

Late Payment Penalty:

• An additional 5% penalty if taxes aren't paid by April 15th.

Interest:

• Interest accrues daily from April 15th until fully paid.
• Interest rates vary annually; check current rates on the PA Department of Revenue’s website.
• Use the Penalty & Interest Calculator provided by the Pennsylvania Department of Revenue to estimate your penalties and interest accurately. 

How Do I Know Whether I Should File a Tax Extension for Pennsylvania?

Consider filing a Pennsylvania extension if you can't complete your return by April 15th.

This extension gives you additional time to file and helps you avoid late-filing penalties.

However, remember that it does not extend the payment deadline—you must pay any estimated taxes owed by April 15th to avoid penalties and interest.

Is There Anything Else I Need to Know About Filing a Tax Extension for Pennsylvania?

• If you applied for a federal extension, attach a copy of Form 4868 to your Pennsylvania return.

• If filing an extension, make sure to pay any taxes owed by the April 15th deadline.

Conclusion

Filing a Pennsylvania extension gives you peace of mind and extra time—just don’t forget: an extension to file is not an extension to pay.

Make sure to pay your estimated taxes by April 15th to avoid penalties and interest. 

By following the steps in this guide, you can easily navigate the extension process.

Top Revenue Sources for the Pennsylvania Tax General Fund Growth

Total Revenue: 

The General Fund for Pennsylvania in the 2022-2023 fiscal year amounted to $44.9 billion, which is a significant sum for state operations.

Major Revenue Sources: 

The top three contributors to the General Fund were:

• Personal Income Tax: $17.6 billion (39.2% of total)
• Sales & Use Tax: $14.0 billion (31.2% of total)
• Corporate Tax: $8.3 billion (18.4% of total)

Income Tax Dominance: 

Personal Income Tax is the largest single source of revenue for Pennsylvania, accounting for nearly 40% of the total. This highlights the importance of individual taxpayers to the state's finances.

Comparison of PA General Fund Growth Fiscal Year 2022-23 vs. 2021-22

Overall Trend 

The General Fund decreased from $48.13 billion in FY 2021-22 to $44.92 billion in FY 2022-23, a decline of $3.22 billion or 6.7%. This is a significant year-over-year reduction.

The overall decline of 6.7% likely necessitated adjustments in state spending or financial planning.

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