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REV-413I EX (9-99)

INSTRUCTIONS FOR ESTIMATING PA PERSONAL INCOME TAX

FOR INDIVIDUALS ONLY

PA DEPARTMENT OF REVENUE

PART 1. WHO MUST MAKE ESTIMATED TAX PAYMENTS? Except as explained for Farmers on the reverse, you

must make PA estimated tax payments if you can reasonably expect, after subtracting your withholding and credits, you

would owe at least $224 in tax for 2000 ($8,000 of income not subject to withholding) and you can reasonably expect your

withholdings and allowable credits to be less than the smaller of:

Ninety percent of the tax to be shown on your 2000 tax return; or

The product of multiplying the PA taxable income shown on your 1999 PA tax return by 2.8% (.028%).

CAUTION: You cannot use your prior year's tax liability as this year's estimated tax to avoid underpayment penalty.

The estimated tax rules apply to:

Residents and part-year residents of Pennsylvania;

Nonresidents of Pennsylvania (or residents of other countries) who expect to have taxable income from sources within

Pennsylvania; and

Estates and Trusts;

Estimated tax is the method used to pay tax on income that is not subject to withholding such as:

Wages for domestic service;

Tips received from customers;

Wages paid to residents who are seamen engaged in interstate or intercoastal trade or who work in Indiana, Maryland,

New Jersey,Ohio, Virginia and West Virginia when PA income tax is not withheld by the employer;

Earnings from self-employment or profits made in a trade, profession, business or farming;

Gains from sale of property;

Interest and dividends;

Rents and royalties;

Gambling and lottery winnings; (except PA Lottery winnings) and

Income derived from estates and trusts.

Use these instructions, the Individual's Worksheet (REV-414I) to determine your estimated tax and PA-40ES(I) or form

PA-40ESR, Declaration of Estimated Personal Income Tax, to declare and pay your estimated tax.

Parts A and B of REV-414I will help you figure the correct amount to pay. Use the record of estimated tax payments on

REV-414I to keep track of the payments you have made and the amount of your remaining payments. The PA-40ES(I) and

PA-40ESR Declaration of Estimated Personal Income Tax are for crediting your estimated tax to your account properly.

PA-40ES(I) OR PA-40ESR DECLARATION OF ESTIMATED PERSONAL INCOME TAX FORMS. Individuals

filing a declaration for the first time should use the PA-40ESR forms. Thereafter, preprinted PA-40ES(I) forms will be

supplied by the PA Department of Revenue. Failure to receive Department provided forms does not relieve taxpayers from

filing and paying the tax.

If you do not receive your preprinted PA-40ES(I) returns or they are lost or damaged, you may use a PA-40ESR and write to the

PA Department of Revenue, Bureau of Individual Taxes, Examination Division, Dept. 280510, Harrisburg, PA 17128-0510 to

request another set of preprinted forms.

PART 2. JOINT DECLARATION. A husband and wife may file a joint return declaration, unless:

They are separated under a decree of divorce or separate maintenance agreement; or

They have different tax years.

To avoid problems and delays in processing your income tax return, you should file in the same manner in which you made

your estimated installment payments. If you and your spouse made joint estimated payments, file a joint return. If you and your

spouse made separate estimated payments, please file separate returns claiming the proper amounts on each return. If a joint

declaration is filed, but you decide to file separate annual returns, use REV459b, Consent to Transfer, Adjust or Correct PA

Estimated Personal Income Tax Account, to divide your estimated payments.

PART 3. PAYMENT DUE DATES. Use the following table to determine the due date and the amount of each installment.

You may pay all of your estimated tax with your first payment or pay in installments when due. An individual may elect to

apply his or her 1999 overpayment against his or her 2000 tax. If so, any overpayment not applied against prior liabilities will

be applied to the first installment first, unless you notify the PA Department of Revenue in writing that the overpayment should

be applied against another installment.

If the requirement to make

Then the number

And you should pay the following percentages

of the estimated tax by

estimated tax payments is

of installments

Apr. 15, 2000

Jun. 15, 2000

Sep. 15, 2000

Jan. 15, 2001

first met:

to make is:

Before April 1, 2000

25%

50%

25%

After March 31, 2000 and

before June 1, 2000

75%

25%

After May 31, 2000 and

before September 1, 2000

After August 31, 2000

100%

NOTE: If a due date falls on a Saturday, Sunday or legal holiday, substitute the next regular work day.

Form Rev-4131 Ex - Instructions For Estimating Pa Personal Income Tax For Individuals Only

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