Current through Register Vol. 54, No. 45, November 9, 2024
Section 115.9 - Filing and payments of estimated tax for years beginning 1972(a) A calendar year taxpayer shall file a declaration and pay his estimated tax as follows: (1) If he first meets the requirement for filing of estimated tax on or before April 1, he shall file a declaration no later than April 15 and pay his estimated tax in full with his declaration; or in four equal installments. The first installment on filing the declaration, and the second, third, and fourth installments on or before the succeeding June 15, September 15, and January 15, respectively.(2) If he first meets the requirement for filing of estimated tax after the first of April but before June 2, he shall file by June 15 and pay his estimated tax in full with his declaration; or in three equal installments. The first installment on filing the declaration, and the second and third installments on or before the succeeding September 15 and January 15, respectively.(3) If he first meets the requirement for filing of estimated tax after the first of June but before September 2, he shall file no later than September 15 and pay his estimated tax in full with his declaration; or in two equal installments. The first installment on filing the declaration, and the balance by the succeeding January 15.(4) If he first meets the requirement for filing of estimated tax after the first of September, he shall file by the succeeding January 15 and pay the estimated amount in full with his declaration. However, if such taxpayer files his annual income tax return with full remittance of tax due by January 31, he shall be excused from filing January 15 estimated declaration.(b) A fiscal year taxpayer shall adapt his declaration period to the calendar year provisions herein contained. For example, if the fiscal year begins on February 1, 1972, the declaration together with the first payment shall be due May 15, 1972. The remaining installments shall be due on or before July 18, 1972, October 15, 1972, and February 15, 1973.(c) Every taxpayer required to file a declaration of estimated tax shall file a completed, signed deposit statement (Return Form RIT-PA40ES).(d) Remittance for the estimated tax due, plus interest if applicable, made payable to the Department shall accompany the deposit statement. Taxpayers shall use the envelopes and pre-addressed forms. (Return Form RIT-PA40ES) furnished them for this purpose. If the packet of preaddressed forms of the taxpayer is lost or damaged a request for duplicate forms listing the name, address, and social security number of the taxpayer should be sent to the Department. A taxpayer required to file a declaration of estimated tax who has never received a pre-addressed form should request a Return Form by writing to the Department of Revenue, Personal Income Tax Bureau, Harrisburg, Pennsylvania 17129.(e) Remittances and deposit statements shall be forwarded to Commonwealth P.O. Box 3800, Harrisburg, Pennsylvania 17129.