IMPORTANT: First-time Pennsylvania filers cannot pay
by credit or debit card.
NOTE: Blanket requests for extensions of time to file
Pennsylvania tax returns will not be considered. A
separate REV-276 must be submitted for each return.
GENERAL INSTRUCTIONS
Complete the primary SSN or EIN, check digit, spouse’s SSN
(if applicable), payment amount, PA-40 NRC and type of return
fields or ovals where indicated.
CHECK DIGIT FIELD INSTRUCTIONS
For a PA-40, print the first two letters of the last name. For a
PA-40 NRC, PA-41 or PA-20S/PA-65, print the first two letters
of the entity, estate or trust name. For an entity, do not use the
letters TH if the first word of the entity name is The. For an
estate or trust, do not use ES or TR. Use the last name of the
person for an estate or the name of the trust. For example, use
SM for the Estate of John Smith or BR if for a Trust for the
Benefit of John Brown.
NAME AND ADDRESS FIELDS INSTRUCTIONS
For a PA-40, enter the name of the taxpayer and spouse (if
applicable) beginning with the last name, first name and middle
initial. If the spouse’s last name is the same as the primary
taxpayer’s, you may leave the last name field blank. For a PA-
40 NRC or PA-20S/PA-65, enter the entity name starting with
the first box of the “Last, Estate, Trust or Entity Name” and
continue until you have used all the space available (if
needed). If you do not have enough space for the name, do
not use the address line. Enter the street address, PO Box,
City, State and Zip Code where indicated. For a PA-41, enter
the name of the estate or trust, starting with the “Last, Estate
or Trust, or Entity Name“ area and continuing through “First
Name”. Enter the name of the trustee in the designated area
continuing through the area designated for the spouse’s first
name. Do not use the first address line designated for PO
BOX, apartment number, etc. for fiduciary accounts. Enter the
street address, PO Box, City, State and Zip Code where
indicated. Please include a daytime telephone number in the
event the department must contact you regarding a payment
made by check.
PA-20S/PA-65 EXTENSIONS
A separate REV-276 must be filed to request an extension of
time to file the PA-20S/PA-65 if the entity owes additional
catch-up nonresident withholding. If no additional catch-up
nonresident withholding is required, the department will grant
a five month extension if the entity has a federal extension to
file federal Forms 1065 or 1120S. Otherwise, a separate REV-
276 must be filed to obtain an extension.
CAUTION: An extension of time to file the PA-20S/PA-
65 Information Return does not extend the time for full
payment of the catch-up nonresident withholding tax nor does
it preclude an assessment of penalty and interest for late
payment and underpayment of tax due.
PA-40 NRC EXTENSIONS
An extension of time to file a PA-20S/PA-65, PA S
Corporation/Partnership Information Return, does not extend
the time to file a PA-40 NRC, Nonresident Consolidated Tax
Return. A separate extension must be filed and payment of any
tax due must be made, if applicable, for the PA-40 NRC.
AMOUNT OF PAYMENT
Fill in the amount of payment in the Payment Amount field on
the application. Make check or money order payable to the PA
Department of Revenue. Write the type of filer (PA-40, PA-40
NRC, PA-41, or PA-20S/PA-65), “Extension”, tax year and last
four digits of the primary SSN or the complete EIN in the memo
area of the check. If filing for an extension without a payment,
enter a zero (0) in the Payment Amount field and send the
completed application to the address noted on the previous
page.
COMBAT ZONE AND HAZARDOUS DUTY SERVICE
If serving in an area so designated by the President of the U.S.,
Pennsylvania allows the same automatic extensions of time to
file and 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 ZONE” at the top of your PA-40
or computer-generated PA tax return. Copies of your orders
and discharge papers must accompany your return. If filing an
electronic return through Federal/State e-file, you must still fax
or mail copies of your orders and discharge papers. Print
“COMBAT ZONE” at the top of each page.
REV-276
(EX) 09-19 (FI)
PAGE 2 OF 2
REV-276 APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE
