Form Rev-276 - Application For Extension Of Time To File - 2012 Page 2
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1
2TIMELY PAYMENT OF TAX REQUIRED
An extension of time to file a PA income tax or information return does not extend the time for full payment of the tax, nor does it preclude the
assessment of penalty and interest for underpayment of tax due. Pay in full the amount reasonably estimated as your Pennsylvania tax due on
or before the original due date.
Remittances should be made payable to the PA Dept. of Revenue and submitted with this application on or before the original due date of the
tax return.
INSTRUCTIONS FOR APPLICATION FOR EXTENSION OF TIME TO FILE
1. HOW TO FILE
Combat Zone and Hazardous Duty Service
If serving in an area so designated by the President of the U.S.,
Use this form for an extension of time to file a PA-40, PA-41 or
PA-20S/PA-65 if you do not apply for a federal extension or if your request
Pennsylvania allows the same automatic extensions of time to file and
for a federal extension was denied. If you owe tax on your PA-40, PA-41
pay your PA tax return that the IRS provides for the federal income tax
or PA-20S/PA-65 return, you must submit this extension form along
return. When you file your PA income tax return, please print “COMBAT
with your payment. You must also submit this form for an extension
ZONE” at the top of your PA-40 or computer-generated PA tax return.
of time to file a PA-40NRC or PA-40NRC-AE, as a request for federal
Copies of your orders and discharge papers must accompany your
extension cannot be filed for these returns. You will only receive notifi-
return. If filing an electronic return through Federal/State e-file, filing by
cation from the department in the event your extension is denied.
telephone using PA TeleFile or filing over the Internet using padirectfile,
If you have an extension for filing your federal income tax return, you
you must still fax or mail copies of your orders and discharge papers.
still may request an extension of time for filing your PA tax return.
Print “COMBAT ZONE” at the top of each page.
Applications must be submitted in sufficient time for the
department to consider and act upon them prior to the regular
4. PERIOD OF EXTENSION
due date of the return.
If an extension is granted for the taxpayer’s federal return, the extension
When submitting this application, clearly describe in detail the
period granted by Pennsylvania for the PA-40 will be equivalent to the
circumstances beyond your control that will cause an unavoidable
extension granted by the IRS. This period is generally six months.
delay in filing the return. Applications that give incomplete reasons
Only taxpayers living outside the U.S. may obtain an extension period
or inadequate explanations, such as “illness” or “practitioner too busy,”
greater than six months.
will not be approved.
For extensions of PA-40NRC and PA-40NRC-AE returns, the extension of
Fiduciary Accounts: Enter the name of the estate or trust, starting
time to file will be six months. In no case will an extension be granted
with the “Last, Estate or Trust, or Entity Name“ area and continuing
for more six months for taxpayers within the U.S.
through “First Name”. Enter the name of the trustee in the designat-
ed area continuing through the area designated for the spouse’s first
For extensions for estates and trusts filing PA-41s and partnerships
name. Do not use the first address line designated for PO BOX, apart-
and limited liability companies filing PA-20S/PA-65s, the extension of
ment number, etc. for fiduciary accounts.
time to file will be five months. In no case will an extension be granted
If you pay by credit card or ACH debit on or before April 17,
for more five months for taxpayers within the U.S.
you can get an automatic six-month extension without
mailing REV-276. Visit the Revenue e-Services Center at
5. REFUND LIMITATIONS PERIOD
for more information.
An extension granted by the department pursuant to REV-276 does
2. WHEN TO FILE
not extend the time for filing an amended return or petition for refund
to obtain a refund of overpaid taxes. An amended return may be filed
Submit this application in sufficient time for the PA Department
of Revenue to consider and act upon it before the return due
within three years from the original due date. A petition for refund
date, usually April 15 for calendar year filers, and the 15th day of the
may be filed within the later of three years from the payment of taxes
fourth month following the close of the fiscal year for fiscal year filers.
due on the return or the original due date of the return.
For calendar year filers of 2010 tax year returns, the extension must
An automatic extension of time for filing a PA tax return granted when
be filed by April 17, 2012.
an automatic extension was granted by the IRS for filing the federal tax
3. REASONS FOR EXTENSION
return also does not extend the time for filing an amended return or
The PA Department of Revenue will grant a taxpayer an automatic
petition for refund.
extension of time for filing a PA tax return if an extension has been
6. BLANKET REQUESTS
granted by the Internal Revenue Service (IRS) for filing the federal
tax return. A copy of the form granting the federal extension must
Blanket requests for extensions of time for filing Pennsylvania tax
accompany your return.
returns will not be considered. A separate application must be
A reasonable extension of time will be granted if the taxpayer is unable
submitted for each return.
to file the return by the regular due date because of circumstances
beyond his or her control. An application will be considered based
7. FORMS ORDERING
on the efforts made by the taxpayer to fulfill his or her own filing
Forms are available on the department ’s website at
responsibility, rather than the convenience of someone who provides
and by calling 1-888-PATAXES (728-2937)
assistance. Circumstances in which the taxpayer’s practitioner is unable
or 1-800-362-2050 (for those without touchtone phone service).
to complete the return for filing by the due date, due to reasons
Taxpayers with special hearing and/or speaking needs may call, toll-free,
beyond his or her control, will also be taken into consideration. Other
1-800-447-3020. Forms can also be obtained by emailing
circumstances, such as when a taxpayer is unable to get essential
ra-forms@pa.gov or writing to the PA Department of Revenue, Tax
professional assistance in spite of timely efforts to obtain it, will also
be considered.
Forms Service Unit, 711 Gibson Blvd., Harrisburg, PA 17104-3200.
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