State of Pennsylvania
Business Income Tax Extensions
Pennsylvania Filing Due Date: Corporate tax reports are due by April 15 — or within 30 days of the deadline for Federal corporation returns (for fiscal year filers).
Extended Deadline with Pennsylvania Tax Extension: Pennsylvania offers a 60-day extension for corporations that don’t have a valid Federal tax extension (IRS Form 7004). If a corporation has a 6-month Federal extension and owes zero state tax, a Pennsylvania extension will automatically be granted for the same period of time.
Pennsylvania Tax Extension Form: To request a Pennsylvania-only extension, file Form REV-853 by the original deadline of your return. You will receive notification from the Pennsylvania Department of Revenue indicating that your extension has been approved or denied. You can submit a Pennsylvania extension request by paper mail (with Form REV-853) or file your request electronically using PA Business Tax e-Services: www.doreservices.state.pa.us/BusinessTax
If you have an approved Federal tax extension (IRS Form 7004), you do not have to use Form REV-853 unless you owe Pennsylvania tax. Remember to enclose a copy of your Federal extension with your Pennsylvania tax report when you file.
Pennsylvania Extension Payment Requirement: An extension of time to file is not an extension of time to pay. Your Pennsylvania tax liability must be paid by the original due date to avoid interest and penalties. You can use Form REV-853 to make a Pennsylvania extension payment, or pay electronically through the e-Services Center: www.doreservices.state.pa.us
Pennsylvania Tax Extension Tips: Do not use Form REV-853 if your Pennsylvania extension payment is greater than $1,000 — instead, you must pay electronically. Additionally, do not use Form REV-853 if you electronically file and pay your Pennsylvania tax extension.