Form Rev-276 - Pennsylvania Application For Extension Of Time To File Page 2
Download a blank fillable Form Rev-276 - Pennsylvania Application For Extension Of Time To File in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Rev-276 - Pennsylvania Application For Extension Of Time To File with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3TIMELY 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, using the attached Extension Payment Voucher.
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
1. HOW TO FILE
tance in spite of timely efforts to obtain it, will also be considered.
Use this form for an extension of time to file a PA-40, PA-41 or
Combat Zone and Hazardous Duty Service
PA-20S/PA-65 if you do not apply for a federal extension or if
If serving in an area so designated by the President of the U.S.,
your request for a federal extension was denied. If you owe tax
Pennsylvania allows the same automatic extensions of time to
on your PA-40, PA-41 or PA-20S/PA-65 return, you must submit
file and pay your PA tax return that the IRS provides for the
this extension form along with your payment and completed
federal income tax return. When you file your PA income tax
Extension Payment Voucher. You must also submit this form for
return, please print “COMBAT ZONE” at the top of your PA-40
an extension of time to file a PA-40NRC or PA-40NRC-AE, as a
or computer-generated PA tax return. Copies of your orders
request for federal extension cannot be filed for these returns.
and discharge papers must accompany your return. If filing an
You will only receive notification from the department in the
electronic return through Federal/State e-file, you must still
event your extension is denied.
fax or mail copies of your orders and discharge papers. Print
If you have an extension for filing your federal income tax
“COMBAT ZONE” at the top of each page.
return, you still may request an extension of time for filing your
5. PERIOD OF EXTENSION
PA tax return.
If an extension is granted for the taxpayer’s federal return, the
When submitting this application, clearly describe in detail the
extension period granted by Pennsylvania for the PA-40 will be
circumstances beyond your control that will cause an unavoidable
equivalent to the extension granted by the IRS. This period is
delay in filing the return. Applications that give incomplete reasons
generally six months. Only taxpayers living outside the U.S.
or inadequate explanations, such as “illness” or “practitioner too
may obtain an extension period greater than six months.
busy,” will not be approved.
For extensions of PA-40NRC and PA-40NRC-AE returns, the
Fiduciary Accounts: Enter the name of the estate or trust,
extension of time to file will be six months. In no case will an
starting with the “Last, Estate or Trust, or Entity Name“ area and
extension be granted for more than six months for taxpayers
continuing through “First Name”. Enter the name of the trustee
within the U.S.
in the designated area continuing through the area designated
for the spouse’s first name. Do not use the first address line
For extensions for estates and trusts filing PA-41s, the extension
designated for PO BOX, apartment number, etc. for fiduciary
of time to file will be five months. In no case will an extension
accounts.
be granted for more than five months for taxpayers within the
If you pay by credit card or ACH debit on or before April 15,
U.S.
you can get an automatic six-month extension without
For extensions for partnerships and limited liability companies
mailing REV-276. Visit the Revenue e-Services Center at
filing PA-20S/PA-65s, the extension of time to file will be five
for more information.
months. In no case will an extension be granted for more than
2. WHEN TO FILE
five months for taxpayers within the U.S.
Submit this application before the return due date, usually
6. BLANKET REQUESTS
April 15 for calendar year filers, and the 15th day of the fourth
Blanket requests for extensions of time for filing Pennsylvania
month following the close of the fiscal year for fiscal year filers.
tax returns will not be considered. A separate application must
3. WHAT AND WHERE TO FILE
be submitted for each return.
Submit the completed application along with the extension pay-
7. FORMS ORDERING
ment voucher and payment, if applicable, to the following
Forms are available on the department’s website at
address:
and
by
calling
1-888-PATAXES
PA DEPARTMENT OF REVENUE
(728-2937) or 1-800-362-2050 (for those without touchtone
BUREAU OF INDIVIDUAL TAXES
phone service). Taxpayers with special hearing and/or speaking
PO BOX 280504
needs may call, toll-free, 1-800-447-3020. Forms can also
HARRISBURG PA 17128-0504
be obtained by emailing ra-forms@pa.gov or writing to the
PA Department of Revenue, Tax Forms Service Unit,
4. REASONS FOR EXTENSION
1854 Brookwood St., Harrisburg, PA 17104-2244.
The PA Department of Revenue will grant a taxpayer an auto-
matic extension of time for filing a PA tax return if an extension
8. Extension Payment Voucher Instructions
has been granted by the Internal Revenue Service (IRS) for filing
If not using the Fill-In Form feature for completing the applica-
the federal tax return. A copy of the federal extension must
tion, use the following instructions to complete the voucher:
accompany your return.
• Write the taxpayer’s SSN, the estate or trust’s Federal
A reasonable extension of time will be granted if the taxpayer
Employer Identification Number (FEIN) or the partnership
is unable to file the return by the regular due date because of
or limited liability company’s FEIN in the space provided.
circumstances beyond his or her control. An application will be
• Include an I for individual, F for estate or trust, C for PA-
considered based on the efforts made by the taxpayer to fulfill
40NRC, PA-40NRC-AE or for partnership or limited liabili-
his or her own filing responsibility, rather than the convenience
ty company in the Type column.
of someone who provides assistance. Circumstances in which
• Include the same check digits as used on the application.
the taxpayer’s practitioner is unable to complete the return for
• Fill in the amount of the payment being included. If no
filing by the due date, due to reasons beyond his or her control,
payment is required to be made with the application, the
will also be taken into consideration. Other circumstances, such
Extension Payment Voucher should not be submitted.
as when a taxpayer is unable to get essential professional assis-
PRINT FORM
Reset Entire Form
TOP OF PAGE
PREVIOUS PAGE
NEXT PAGE
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Rev 85 0048 - Application For Extension Of Time To File A Washington State Estate And Transfer Tax Return - 2016
Financial
Form Up-exp/ext - Application For Extension Of Time To File Unclaimed Property Report Exemption Of Electronic Filing Requirement
Financial
Related Categories
Parent category: Financial