Form Rev-414 - Individuals Worksheet - Pa Department Of Revenue (Page 8 of 10) in pdf

If you do not receive your preprinted PA-40ES(I) forms or they are

To amend your estimated tax liability, first figure your estimated tax

lost or damaged, you may use the PA-40ESR(I) form, and request

using Parts A and B of the estimated tax worksheet. Then subtract

preprinted forms by writing to:

any overpayment from your 2016 PA tax return that you applied to

your 2017 estimated account. Also, subtract any 2017 estimated

PA DEPARTMENT OF REVENUE

payments that you already made. Your declaration of estimated tax

BUREAU OF INDIVIDUAL TAXES

should be amended on your PA-40ES(I) form. Make your remaining

PIT DELINQUENT TAX DIVISION

payments using the instructions for payment due dates on the front

PO BOX 280510

of this form.

HARRISBURG PA 17128-0510

DO NOT SEND PAYMENTS TO THIS ADDRESS.

PART 6. PENALTY

If you do not make sufficient estimated tax payments, you will owe

Complete the name and identification information on the left-hand

estimated underpayment penalty (interest on the underpayment of

side of the coupon. In the right-hand column, enter the fiscal year

estimated taxes for the time period the taxes remained unpaid). PA

information, if applicable, as well as the amount of payment or dec-

law imposes this penalty on each installment period when you did

laration of tax (see instructions in the following paragraph for specific

not pay at least 90 percent of the actual tax due. You calculate the

information about how to complete these lines).

penalty at the interest rate on the amount underpaid and the number

There is a separate PA-40ES(I) form for each due date. The due date

of days that the amount was unpaid, but not beyond the due date for

is in the upper right corner. Please be sure you use the form with the

your tax return.

correct due date. Complete and submit the form only if making a pay-

• PA law imposes this penalty when you did not make the pay-

ment. To complete the declaration form and pay the estimated tax due:

ments on time and/or in the required amount.

• Enter the amount calculated on Line 31 of the REV-414(I),

• PA law imposes this penalty even if you have an overpayment on

Individuals Worksheet, in the Declaration of Estimated Tax block,

your 2017 PA tax return.

which is a required entry;

To calculate this interest penalty, obtain the REV-1630,

• Enter the amount you are remitting in the Amount of Your

Underpayment of Estimated Tax by Individuals, form from one of the

Payment area. The Amount of Your Payment is usually deter-

department's Forms Ordering Services, or by going to the depart-

mined by taking the Declaration of Estimated Tax block divided

ment's website,

by 4. Carryover credits from the previous tax year are deemed to

SAFE HARBOR RULES

be estimated tax payments made for the first period estimated

taxes are due and should be subtracted from the payment

The department will not impose the penalty when:

amount for that period. Any carryover credit in excess of the

1. For each installment period, your timely estimated payment,

amount of estimated taxes due for the first or subsequent period

withholding and credits total at least 90 percent of the actual tax

should be subtracted from the second or subsequent period

due on the income earned or received in each installment peri-

estimated taxes due;

od;

• Make your check or money order payable to the PA Dept.

2. Your total timely estimated payments and credits are at least

of Revenue;

equal to an amount calculated using the current year's tax rate

• You must write the last four digits of your Social Security number

and the income shown on the prior year's annual PA income tax

and “2017 estimated tax payment” on your check or money order

return (this exception does not apply if you did not file a prior

and the primary taxpayer’s name on the check if using a check

year’s tax return or filed as a part-year resident in the prior year);

or money order that does include the primary taxpayer’s name

3. The amount of your tax liability on the prior year’s income at the

and address;

current year’s tax rate minus the amount of your prior year’s Tax

• Do not staple or attach your payment to the declaration;

Forgiveness credit was less than $246; or

• Mail your declaration and check using the enclosed label

provided for your convenience. A preprinted form and label are

4. You meet the qualifications for the special exception as

provided for each installment;

described in the REV-1630 form’s instructions.

• Fill in the Record of Estimated Tax Payments in Part C of your

PART 7. FORMS ORDERING SERVICES

Individuals Worksheet, REV-414(I).

If you did not receive your preprinted forms or your forms were lost

Do not use PA-40ESR(I) form or any other facsimile form when you

or damaged, order replacement PA-40ESR(I) forms from one of the

can use your preprinted PA-40ES(I) forms. Please use only the

telephone numbers below or in writing to one of the addresses

properly dated form for each installment payment.

below.

IMPORTANT:

For answers to common questions or to obtain tax forms, schedules

The department personalized each of your PA-40ES(I) forms,

and instructions from the department, you may:

Declaration of Estimated Personal Income Tax, with your name and

• Visit the department’s website at

address. To protect you from potential identity theft, your Social

• Send email requests for forms to the department at

Security number has been encrypted on the form. Your PA-40ES(I)

ra-forms@pa.gov; or

forms also have a unique line of information that the department

uses to post your payment. DO NOT GIVE YOUR FORMS TO

• Call 1-888-PATAXES (1-888-728-2937). Within the local

OTHER TAXPAYERS. THIS MAY CAUSE YOUR PAYMENT TO BE

Harrisburg area, call 717-425-2533.

APPLIED TO ANOTHER TAXPAYER’S ACCOUNT.

Send written requests for the PA-40ESR(I) form to:

DO NOT MAKE CORRECTIONS ON YOUR PA-40ES (I) FORMS.

PA DEPARTMENT OF REVENUE

IF THE PREPRINTED INFORMATION IS INCORRECT, COM-

TAX FORMS SERVICE UNIT

PLETE A PA-40ES CORRECTION FORM, (REV-459) and mail it to:

1854 BROOKWOOD STREET

PA DEPARTMENT OF REVENUE

HARRISBURG PA 17104-2244

BUREAU OF INDIVIDUAL TAXES

DO NOT SEND PAYMENTS TO THIS ADDRESS.

PIT DELINQUENT TAX DIVISION

PO BOX 280510

Send written requests for new preprinted PA-40ES(I) forms to:

HARRISBURG PA 17128-0510

PA DEPARTMENT OF REVENUE

DO NOT SEND PAYMENTS TO THIS ADDRESS.

BUREAU OF INDIVIDUAL TAXES

PIT DELINQUENT TAX DIVISION

It is possible to make certain changes to your account online. You

PO BOX 280510

can change your address or change your spouse's information by

HARRISBURG PA 17128-0510

visiting To make changes, you will need your

Social Security number along with either your PA driver's license

DO NOT SEND PAYMENTS TO THIS ADDRESS.

number or tax liability on last year's PA personal income tax return.

You may also contact a Revenue district office for forms or assis-

The department will only provide new estimated forms when you

tance. These offices are listed on the reverse side of the REV-414

make a change to your name. Address changes will be made on

(I), Individuals Worksheet.

next year's estimated forms.

PART 8. MAILING INSTRUCTIONS:

PART 5. AMENDING ESTIMATED TAX PAYMENTS

Completed coupons should be mailed to the department using

You may have a change in income or credits during the year that

the preprinted address labels provided by the department or the

requires you to change or amend your estimated payments.

address printed on the reverse side of the PA-40ESR coupon.

Form Rev-414 - Individuals Worksheet - Pa Department Of Revenue Page 8

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