Fillable Form Rev-276 - Application For Extension Of Time To File (Page 2 of 2) in pdf

TIMELY 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

responsibility, rather than the convenience of someone who provides

1. HOW TO FILE

assistance. Circumstances in which the taxpayer’s practitioner is unable

Use this form for an extension of time to file a PA-40, PA-41 or

to complete the return for filing by the due date, due to reasons

PA-20S/PA-65 if you do not apply for a federal extension or if your request

beyond his or her control, will also be taken into consideration. Other

for a federal extension was denied. If you owe tax on your PA-40, PA-41

circumstances, such as when a taxpayer is unable to get essential

or PA-20S/PA-65 return, you must submit this extension form along

professional assistance in spite of timely efforts to obtain it, will also

with your payment. You must also submit this form for an extension

be considered.

of time to file a PA-40NRC or PA-40NRC-AE, as a request for federal

extension cannot be filed for these returns. You will only receive notifi-

Combat Zone and Hazardous Duty Service

cation from the department in the event your extension is denied.

If serving in an area so designated by the President of the U.S.,

If you have an extension for filing your federal income tax return, you

Pennsylvania allows the same automatic extensions of time to file and

still may request an extension of time for filing your PA tax return.

pay your PA tax return that the IRS provides for the federal income tax

return. When you file your PA income tax return, please print “COMBAT

Applications must be submitted in sufficient time for the

ZONE” at the top of your PA-40 or computer-generated PA tax return.

department to consider and act upon them prior to the regular

due date of the return.

Copies of your orders and discharge papers must accompany your

return. If filing an electronic return through Federal/State e-file, filing by

When submitting this application, clearly describe in detail the

telephone using PA TeleFile or filing over the Internet using padirectfile,

circumstances beyond your control that will cause an unavoidable

you must still fax or mail copies of your orders and discharge papers.

delay in filing the return. Applications that give incomplete reasons

Print “COMBAT ZONE” at the top of each page.

or inadequate explanations, such as “illness” or “practitioner too busy,”

will not be approved.

4. PERIOD OF EXTENSION

Fiduciary Accounts: Enter the name of the estate or trust, starting

If an extension is granted for the taxpayer’s federal return, the extension

with the “Last, Estate or Trust, or Entity Name“ area and continuing

period granted by Pennsylvania for the PA-40 will be equivalent to the

through “First Name”. Enter the name of the trustee in the designat-

extension granted by the IRS. This period is generally six months.

ed area continuing through the area designated for the spouse’s first

Only taxpayers living outside the U.S. may obtain an extension period

name. Do not use the first address line designated for PO BOX, apart-

greater than six months.

ment number, etc. for fiduciary accounts.

For extensions of PA-40NRC and PA-40NRC-AE returns, the extension of

If you pay by credit card or ACH debit on or before April 15,

time to file will be six months. In no case will an extension be granted

you can get an automatic six-month extension without

for more six months for taxpayers within the U.S.

mailing REV-276. Visit the Revenue e-Services Center at

for more information.

For extensions for estates and trusts filing PA-41s and partnerships

and limited liability companies filing PA-20S/PA-65s, the extension of

2. WHEN TO FILE

time to file will be five months. In no case will an extension be granted

Submit this application in sufficient time for the PA Department

for more five months for taxpayers within the U.S.

of Revenue to consider and act upon it before the return due

5. BLANKET REQUESTS

date, usually April 15 for calendar year filers, and the 15th day of the

fourth month following the close of the fiscal year for fiscal year filers.

Blanket requests for extensions of time for filing Pennsylvania tax

returns will not be considered. A separate application must be

3. REASONS FOR EXTENSION

submitted for each return.

The PA Department of Revenue will grant a taxpayer an automatic

extension of time for filing a PA tax return if an extension has been

6. FORMS ORDERING

granted by the Internal Revenue Service (IRS) for filing the federal

Forms are available on the department ’s website at

tax return. A copy of the form granting the federal extension must

and by calling 1-888-PATAXES (728-2937)

accompany your return.

or 1-800-362-2050 (for those without touchtone phone service).

Taxpayers with special hearing and/or speaking needs may call, toll-free,

A reasonable extension of time will be granted if the taxpayer is unable

to file the return by the regular due date because of circumstances

1-800-447-3020. Forms can also be obtained by emailing

ra-forms@pa.gov or writing to the PA Department of Revenue, Tax

beyond his or her control. An application will be considered based

on the efforts made by the taxpayer to fulfill his or her own filing

Forms Service Unit, 711 Gibson Blvd., Harrisburg, PA 17104-3200.

Form Rev-276 - Application For Extension Of Time To File Page 2

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