Pennsylvania
State of Pennsylvania Personal Income Tax Extensions – Tax Year 2011
| GENERAL INSTRUCTIONS |
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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 granted by the Internal Revenue Service (IRS) for filing the federal tax return. A copy of the form granting the federal extension must accompany your return. 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 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 responsibility, rather than the convenience of someone who provides assistance. Circumstances in which the taxpayer’s practitioner is unable to complete the return for filing by the due date, due to reasons beyond his or her control, will also be taken into consideration. Other circumstances, such as when a taxpayer is unable to get essential professional assistance in spite of timely efforts to obtain it, will also be considered. PERIOD OF EXTENSION If an extension is granted for the taxpayer’s federal return, the extension period granted by Pennsylvania for the PA-40 will be equivalent to the extension granted by the IRS. This period is generally six months. Only taxpayers living outside the U.S. may obtain an extension period greater than six months. Submit your application in sufficient time for the PA Department of Revenue to consider and act upon it before the return due 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. For calendar year filers of 2011 tax year returns, the extension must be filed by April 17, 2012. |
| PENNSYLVANIA STATE INCOME TAX EXTENSION FORMS |
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Form REV-276 (Application for Extension of Time to File): www.portal.state.pa.us/portal/server.pt/document/628984/rev-276_pdf Use this form for an extension of time to file a PA-40, PA-41 or PA-20S/PA-65 if you do not apply for a federal extension or if your request for a federal extension was denied. If you owe tax on your PA-40, PA-41 or PA-20S/PA-65 return, you must submit this extension form along with your payment. You must also submit this form for an extension 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 notification from the department in the event your extension is denied. If you have an extension for filing your federal income tax return, you still may request an extension of time for filing your PA tax return. Mail extension and payment, if applicable, to: |
