Instructions For Form Pa-40 Nrc-Ae - Consolidated Personal Income Tax Return (Page 6 of 9) in pdf

Extension of Time to File

The Department will grant up to a six month extension of time for filing a PA income tax return. 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 income tax is owed on the PA-40 NRC-AE return, payment must be made by check or

money order with a timely REV-276, Application for Extension of Time to File. The oval

under Type of Return for PA-40 NRC-AE, Nonresident Consolidated Tax Return

Athletes/Entertainers, should be completely filled in.

2. Even if no income tax is owed on the PA-40 NRC-AE return, a timely REV-276, Application

for Extension of Time to File, must still be filed.

Mail the 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 the PA tax return:

Check the extension request block on the PA-40 NRC-AE and attach a copy of the REV-276, Application

for Extension of Time to File.

Amended Returns

If a mistake was made on the PA-40 NRC-AE that was originally filed, an amended return must be filed.

To amend a return, another PA-40 NRC-AE for the same tax year must be used. EXAMPLE: To amend

for 2006, use a 2006 PA-40 NRC-AE form. A photocopy of a PA-40 NRC-AE cannot be used to file an

amended return due to the processing equipment that is used.

For filing an amended return on a PA-40 NRC-AE, check the amended return block on the return, and

write AMENDED RETURN at the top of the PA tax return. Follow these steps:

From the original return, enter the figures that you are not amending on the appropriate

lines.

Enter the amended figures on the appropriate lines and include a statement explaining

the reasons amended information is being filed. Submit only the forms or schedules

supporting the amended amounts.

Calculate the amended total PA taxable income and tax liability.

If a refund was received from the filing of the original return, add that amount to the PA

tax liability on Line 2.

Calculate the total payments and credits. If tax was paid with the original return, add that

payment to the total payments and credits on Line 5.

Calculate the amended Tax Due or Overpayment. The amended return must be signed

and mailed with all explanations and attachments to:

PA Department of Revenue

Bureau of Individual Taxes

PO Box 280600

Harrisburg, PA 17128-0600

Refunds from Amended Returns

An amended return can be filed and a refund requested if the income was over-reported. An amended

return must be filed within three years from the original due date, without regard to the extension. Under

PA law, a petition for refund must be filed within three years following the date of payment. For a refund

of tax shown on a timely filed PA tax return, the Department may not issue a refund unless the

amendment, which must be accomplished by a complete signed amended return with all required

information to enable the Department to verify/determine the overpayment, is filed within three years of

the payment.

Instructions For Form Pa-40 Nrc-Ae - Consolidated Personal Income Tax Return Page 6

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