Instructions For Form Rev-276 Ex - Application For Extension Of Time To File

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REV-276 EX (09-98) ( I )
INSTRUCTIONS FOR APPLICATION FOR EXTENSION OF TIME TO FILE
1. HOW TO FILE
Use this form if you desire an extension of time to file a Pennsylvania Individual, Fiduciary, Consolidated, or Partnership
Information return and do not intend to apply for a federal extension of time, or if your extension request to the Federal
Government was denied. You will only receive notification from the Department in the event of denial of the extension request.
If you have not been granted an extension for filing your Federal Income Tax return, you still may request an extension of time
for filing your Pennsylvania tax return. This extension cannot exceed a period of six (6) months, except for a taxpayer who is
outside the United States. Applications must be submitted in sufficient time for the Department to consider and act upon them
prior to the regular due date of the return.
When submitting this application, clearly describe in detail the circumstances beyond the taxpayer’s control which will cause
an unavoidable delay in filing the return. Applications which give incomplete reasons, such as “illness” or “practitioner too busy”
without adequate explanations, will not be approved.
2. WHEN AND WHERE TO FILE
This application should be submitted in sufficient time to enable the PA Department of Revenue to consider and act upon it
prior to the regular due date of the return. Returns for calendar year taxpayers are due on or before April 15. Returns for fis-
cal year taxpayers are due on or before the 15th day of the fourth month following the close of the fiscal year. Mail extensions
without payment to PA Department of Revenue, Bureau of Individual Taxes, Dept. 280504, Harrisburg, PA 17128-0504. Mail
extensions with payment and preprinted PA-V Payment Voucher from tax booklet to PA Department of Revenue, Bureau
of Individual Taxes, Payment Enclosed, Dept. 280504, Harrisburg, PA 17128-0504. If you do not have your Form PA-V, send
your payment with your extension request. Do NOT use any other document.
3. REASONS FOR EXTENSION
T
he PA Department of Revenue will grant a taxpayer an automatic extension of time for filing a Pennsylvania tax return if an
extension has been granted by the Internal Revenue Service for filing the federal tax return. The extension period granted by
Pennsylvania will be equivalent to the extension period granted by the Internal Revenue Service. A copy of the letter or form
granting the federal extension must accompany your return.
A reasonable extension of time will be granted if the taxpayer is unable to file his return by the regular due date because of
circumstances beyond his control. An application will be considered based on the efforts made by the taxpayer to fulfill his own
filing responsibility, rather than the convenience of someone who assists him. Circumstances in which the taxpayer’s practi-
tioner is unable to complete the return for filing by the due date, due to reasons beyond his control, will be taken into consid-
eration. Other circumstances, when a taxpayer is unable to get essential professional assistance in spite of timely efforts to
obtain it, will be considered also.
4. PERIOD OF EXTENSION
If an extension is granted for the taxpayer’s federal return, the extension period granted by Pennsylvania will be equivalent to
the extension period granted by the Internal Revenue Service.
For other extensions, the extension of time on an application generally will be limited to a period of time not in excess of six
(6) months. In no case will an extension be granted for more than six (6) months for taxpayers within the United States.
5. BLANKET REQUESTS
Blanket requests for extensions of time for filing Pennsylvania tax returns will not be granted. A separate application must be
submitted for each return.
6. FORMS ORDERING
Forms can be obtained by writing to the PA Department of Revenue, Tax Forms Service Unit, 711 Gibson Boulevard,
Harrisburg, PA 17104-3200 or by calling: 1-888-PATAXES (1-888-728-2937) or 1-800-362-2050 if you do not have touch-
tone phone service. TDD# (717) 772-2252 (Hearing Impaired only.) The Department’s Internet home page also has this form
available at:

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