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PART 5. AMENDING ESTIMATED TAX PAYMENTS

You can eliminate the need to file a paper PA-40ES (I) form by

making your estimated payments through electronic funds transfer

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

(EFT) or by using a debit or credit card. For detailed information,

requires you to change or amend your estimated payments. To

visit

amend your estimated tax liability, first figure your estimated tax

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

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

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

any overpayment from your 2012 PA tax return that you applied to

preprinted forms by writing to:

your 2013 estimated account. Also, subtract any 2013 estimated

payments that you already made. Your declaration of estimated tax

PA DEPARTMENT OF REVENUE

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

BUREAU OF INDIVIDUAL TAXES

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

PART 6. PENALTY

DO NOT SEND PAYMENTS TO THIS ADDRESS.

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

law imposes this penalty on each installment period when you did

declaration of tax (see instructions in the following paragraph for

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

specific 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

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

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

your tax return.

with the correct due date. Complete and submit the form only if

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

making a payment. To complete the declaration form and pay the

estimated tax due:

on time and/or in the required amount.

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

• Enter the amount calculated on Line 29 of the REV-414(I),

your 2013 PA tax return.

Individuals Worksheet, in the Declaration of Estimated Tax block,

which is a required entry;

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

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

of Estimated Tax by Individuals, form from one of the department's

area. The Amount of Your Payment is usually determined by

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

taking the Declaration of Estimated Tax block divided by 4.

Carryover credits from the previous tax year are deemed to be

SAFE HARBOR RULES

estimated tax payments made for the first period estimated taxes

The department will not impose the penalty when:

are due and should be subtracted from the payment amount for

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

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

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

estimated taxes due for the first or subsequent period should be

due on the income earned or received in each installment period;

subtracted from the second or subsequent period estimated

taxes due;

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

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

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

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

Revenue;

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

• Write the last four digits of your Social Security number and

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

“2013 estimated tax payment” on your check or money order. Do

not staple or attach your payment to the declaration;

3. You meet the qualifications for the special exception as

• Mail your declaration and check using the enclosed label

described in the REV-1630 form’s instructions.

provided for your convenience. A preprinted form and label are

provided for each installment;

PART 7. FORMS ORDERING SERVICES

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

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

Individuals Worksheet, REV-414(I).

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

telephone numbers below or in writing to one of the addresses

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

below.

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

properly dated form for each installment payment.

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

IMPORTANT:

and instructions from the department, you may:

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

• Visit the department’s website at

Declaration of Estimated Personal Income Tax, with your name and

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

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

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

Harrisburg area, call 717-425-2533.

OTHER TAXPAYERS. THIS MAY CAUSE YOUR PAYMENT TO BE

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, COMPLETE

TAX FORMS SERVICE UNIT

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

711 GIBSON BOULEVARD

PA DEPARTMENT OF REVENUE

HARRISBURG PA 17104-3218

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

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

PIT DELINQUENT TAX DIVISION

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

PO BOX 280510

To make changes, you will need your

HARRISBURG PA 17128-0510

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 assistance.

The department will only provide new estimated forms when you

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

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

next year's estimated forms.

Individuals Worksheet.

Form Rev-413(I) Ex - Instructions For Estimating Pa Personal Income Tax (For Individuals Only) Page 2

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