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• PA law imposes the penalty when the estate or trust did not

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

Payment area. The Amount of Your Payment is usually

make the payments on time and/or in the required amount.

determined by taking the Declaration of Estimated Tax block

• PA law imposes the penalty even if the estate or trust has an

divided by 4. Carryover credits from the previous tax year are

overpayment on its PA-41 tax return.

deemed to be estimated tax payments made for the first period

The department will notify you with a preassessment notice if the

estimated taxes are due and should be subtracted from the

estate or trust is subject to estimated underpayment penalty.

payment amount for that period. Any carryover credit in excess

You can calculate the correct amount of the penalty on the

of the amount of estimated taxes due for the first or subsequent

period should be subtracted from the second or subsequent

REV-1630F if you disagree with the amount on the notice.

period estimated taxes due;

SAFE HARBOR RULES

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

The department will not impose the penalty when:

of Revenue”;

1. The total timely estimated payments and credits are at least

• Write the last four digits of your tax identification number and

“2012 estimated tax payment” on your check or money order;

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

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

times the net taxable income on its prior year’s PA-41 form

• Mail the declaration and check using the enclosed label

(NOTE: This exception does not apply if no return was filed in

provided for your convenience. A preaddressed form and label

the prior year.); or

are provided for each payment;

2. For each installment period, the timely estimated payments and

• Fill in the record of estimated tax payments in Part C of the

credits are at least 90 percent of the actual tax due on the

REV-414(F) Estates and Trusts Worksheet.

income earned or received for each installment period.

Do not use the PA-40ESR (F/C) form or any other facsimile form

when you can use your preprinted PA-40ES Fiduciary form.

Exception: The department only requires that estates (or trusts that

receive the residue of a probate estate) make estimated payments

Use only the properly dated form for each installment payment.

beginning with taxable years ending two or more years after the

IMPORTANT:

decedent’s death.

The department personalizes each PA-40ES Fiduciary Declaration

NOTE: An estate or trust that receives its income unevenly

of Estimated Fiduciary Personal Income Tax form with the name

throughout the year may be able to lower or eliminate the amount

and address of the estate or trust. NOTE: DO NOT USE SOCIAL

of its required estimated tax payment for one or more periods by

SECURITY NUMBERS. The PA-40ES Fiduciary forms also have a

using the annualized income installment method.

unique line of information, including an encrypted version of the

PART 7. FORMS ORDERING:

estate or trust’s federal EIN, that the department uses to post the

estimated payment. DO NOT GIVE THE PREPRINTED FORMS

If the estate or trust did not receive its preprinted forms or they were

TO ANY OTHER TAXPAYER. THIS MAY CAUSE THE PAYMENT

lost or damaged, order the PA-40ESR(F/C) form from one of the

telephone numbers below or in writing to one of the addresses

TO BE APPLIED TO ANOTHER ESTATE OR TRUST’S ACCOUNT.

below. You may also obtain the PA-40ESR(F/C) form from the

DO NOT MAKE CORRECTIONS ON THE PA-40ES FIDUCIARY

department's website,

FORMS. IF THE PREPRINTED INFORMATION IS INCORRECT,

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

COMPLETE A PA-40ES CORRECTION FORM, (REV-459) and

and instructions from the department, you may:

mail it to:

• Visit the department’s website at

PA DEPARTMENT OF REVENUE

• Send email requests for forms to the department at

BUREAU OF INDIVIDUAL TAXES

PIT DELINQUENT TAX DIVISION

ra-forms@pa.gov; or

PO BOX 280510

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

HARRISBURG PA 17128-0510

Harrisburg area, call 717-425-2533.

DO NOT SEND PAYMENTS TO THIS ADDRESS

Send written requests for the PA-40ESR(F/C) form to:

To control costs, the department will only provide new estimated

forms when you make a change to the taxpayer’s name. The

PA DEPARTMENT OF REVENUE

department will make address changes on the next year's estimated

TAX FORMS SERVICE UNIT

forms.

711 GIBSON BOULEVARD

HARRISBURG PA 17104-3218

PART 5. AMENDING ESTIMATED TAX PAYMENTS

DO NOT SEND PAYMENTS TO THIS ADDRESS.

The estate or trust may have a change in income, credits or its

distribution deduction during the year that requires it to change or

Send written requests for preprinted PA-40ES Fiduciary forms to:

amend the estimated tax and payments. To change or amend

estimated tax liability and subsequent payments, first refigure the

PA DEPARTMENT OF REVENUE

estimated tax using the REV-414(F), Estates and Trusts Worksheet.

BUREAU OF INDIVIDUAL TAXES

Then subtract any estimated payments already paid. Make the

PIT DELINQUENT TAX DIVISION

remaining installment payments using the instructions for payment

PO BOX 280510

due dates shown on the front.

HARRISBURG PA 17128-0510

PART 6. WHEN A PENALTY IS APPLIED

DO NOT SEND PAYMENTS TO THIS ADDRESS.

In some cases, an estate or trust may owe an interest penalty.

You may also contact a Revenue district office for forms or assistance.

PA law imposes this penalty on each underpayment for the number

These offices are listed on the reverse side of the REV-414 (F),

of days that it remains unpaid, but not beyond the due date for the

tax return.

Estates and Trusts Worksheet.

Instructions For Form Pa-41 - Estimating Pa Fiduciary Income Tax For (Estates And Trusts Only) Page 2

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