Filing Due Date
You must file before midnight, April 15. The U.S. Postal Service postmark date on your envelope is proof of timely filing. You must report all taxable income received or accrued from Jan. 1 through Dec. 31. If you cannot file by the due date, request an extension of time to file. If you do not file your return by the due date, the Department imposes late filing penalties and interest charges.
The Department will grant up to a six-month extension of time for filing a PA income tax return. Unless you are outside the U.S., the Department will not grant an extension for more than six months. An extension of time for filing will not extend the time for paying the tax.Follow these procedures when applying for an extension of time to file:
1. If you owe income tax on your PA tax return, you must:
- Pay by check with a timely Application for Extension of Time to File (PA Form REV-276); or
- Pay by electronic funds transfer (EFT) to have your extension payment deducted from your bank account. Go to the Revenue e-Services Center at www.revenue.state.pa.us to arrange an EFT payment. You do not need to mail a PA Form REV-276; or
- Pay by credit card. Visit the Revenue e-Services Center to pay by credit card over the Internet. You may also pay by credit card by calling 1-800-2PAYTAX (272-9829). You do not need to mail a PA Form REV-276. This option is not available if you have never filed a Pennsylvania Personal Income Tax return or made an estimated payment prior to making the request for the extension and payment via this method.
2. If you have an approved extension for filing your federal income tax return, and you do not owe PA income tax on your tax return, the Department will grant you the same extension for filing your PA tax return. You do not have to submit a PA Form REV-276 or Federal Form 4868 before the due date.
3. If you do not have an extension for filing your federal income tax return, request an extension on PA Form REV-276, and file it in sufficient time for the Department to consider and act upon it prior to the return due date. Mail your Form REV-276, with or without a payment, to:
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280504
HARRISBURG PA 17128-0504
When filing your PA tax return:
- Fill in the extension request oval at the top of your PA-40.
- If you did not file a PA Form REV-276, submit a copy of the Federal Form 4868 with your PA tax return.
- If you electronically filed your federal extension, submit a statement with an explanation and the confirmation number you received.
- If you submitted PA Form REV-276, or electronically filed your PA extension and payment, you do not have to submit the extension paperwork with your PA tax return.
The Department will impose:
- An underpayment penalty if you do not pay at least 90 percent of your 2020 tax due by April 15, 2020; and the remaining balance with your PA return by the extended due date; and
- Interest on the amount you do not pay by April 15, 2020.