Pennsylvania Estimated Tax Payments 2026

Pennsylvania’s test has two parts: you can reasonably expect to owe at least $430 in tax (the form ties this to $14,000 of income not subject to employer withholding) after withholding and credits, and you can reasonably expect withholding and credits to fall below the smaller of two amounts. The rules apply to resident and part-year resident individuals and to nonresidents who expect taxable income from Pennsylvania sources; farmers are treated separately below. The income threshold is $14,000 for 2026 and the instructions list $17,000 for 2027.

• An individual must make estimated payments if they can reasonably expect to owe at least $430 ($14,000 of income not subject to employer withholding) in tax after subtracting withholding and credits, and the second test is also met.

  “The individual can reasonably expect to owe at least $430 ($14,000 of income not subject to employer withholding) in tax after subtracting withholding and credits; and”

• The individual can reasonably expect withholdings and credits to be less than the smaller of the two amounts in the next two quotes.

  “The individual can reasonably expect withholdings and credits to be less than the smaller of:”

• 90 percent of the tax to be shown on the 2026 personal income tax return; or

  “90 percent of the tax to be shown on the 2026 personal income tax return; or”

• 100 percent of the product of multiplying the net PA taxable income shown on the 2025 PA-40 return by 3.07 percent (0.0307). The instructions add that this calculation can only be used by a taxpayer who filed a full-year PA-40 return in 2025.

  “100 percent of the product of multiplying the net PA taxable income shown on the 2025 PA-40 return by 3.07 percent (0.0307).”

The REV-414 (I) worksheet multiplies your expected 2026 Pennsylvania taxable income by 3.07 percent (line 2), then subtracts credits. The instructions give a default of four equal installments, each 25% of the amount on line 17 of the REV-414 (I), when four payments are due. The two safe harbor rules below are the Department’s conditions for not imposing the underpayment penalty.

• Safe harbor 1: the total timely estimated tax payments and credits are at least equal to the current year’s tax rate times the net taxable income on the prior year’s PA-40. This exception does not apply if no return was filed in the prior year or the taxpayer was not a full-year resident of Pennsylvania.

  “The total timely estimated tax payments and credits are at least equal to an amount calculated using the current year’s tax rate times the net taxable income on the prior year’s PA-40, Personal Income Tax Return (NOTE: This exception does not apply if no return was filed in the prior year or the taxpayer was not a full-year resident of Pennsylvania.); or”

• Safe harbor 2: for each installment period, the timely estimated tax payments and credits are at least 90 percent of the actual tax due on the income earned or received for that period.

  “For each installment period, the timely estimated tax payments and credits are at least 90 percent of the actual tax due on the income earned or received for each installment period.”

• Individuals cannot use the prior year PA-40 tax liability as this year’s estimated tax to avoid the underpayment penalty unless the tax rate for both tax years is the same and the taxpayer was a full-year resident for the prior tax year.

  “CAUTION: Individuals cannot use the prior year PA40, Personal Income Tax Return, tax liability as this year’s estimated tax to avoid underpayment penalty unless the tax rate for both tax years is the same and the taxpayer was a full-year resident for the prior tax year.”

The Payment Due Dates Table shows how many installments are due depending on when you first meet the requirement. If you first meet it before April 1, 2026, four installments of 25% are due (April 15, June 15, September 15 and January 15, 2027). After March 31 and before June 1, three installments are due: 50% on June 15, 2026, then 25% on September 15, 2026 and 25% on January 15, 2027. After May 31 and before September 1, two installments: 75% on September 15, 2026 and 25% on January 15, 2027. After August 31, one installment: 100% on January 15, 2027.

• You pay the following percentages of the estimated tax by the date shown or the next business day if the due date falls on a Saturday, Sunday, or holiday.

  “You pay the following percentages of the estimated tax by the date shown or the next business day if the due date falls on a Saturday, Sunday, or holiday.”

• If at least two-thirds of a taxpayer’s gross income for 2026 will be from farming, a taxpayer may do one of the following (next two quotes).

  “If at least two-thirds of a taxpayer’s gross income for 2026 will be from farming, a taxpayer may do one of the following:”

• Pay all of the estimated tax by Jan. 15, 2027; or

  “Pay all of the estimated tax by Jan. 15, 2027; or”

• File a 2026 PA tax return by March 1, 2027, and pay the total tax due; in this case, 2026 estimated tax payments are not required.

  “File a 2026 PA tax return by March 1, 2027, and pay the total tax due. In this case, 2026 estimated tax payments are not required.”

Individuals required to make estimated payments complete the REV-414 (I) worksheet and the PA-40 ES (I) declaration. The PA-40 ES (I) can be downloaded and filled in, and it says not to use the voucher for any other purpose. The REV-413 (I) payment and mailing instructions say to mail the check or money order and the PA-40 ES (I) to PA DEPARTMENT OF REVENUE, PO BOX 280403, HARRISBURG PA 17128-0403 (farmers use PO BOX 280604, HARRISBURG PA 17128-0604), and not to staple or attach the payment to the PA-40 ES (I).

• Individuals can remit estimated, extension and tax due payments through the Department’s myPATH portal (mypath.pa.gov, Make a payment).

  “Individuals can remit estimated, extension, and tax due payments through the department’s myPATH portal.”

• Payments equal to or greater than $15,000 must be made electronically; payments not made electronically will be subject to a penalty equal to 3 percent of the payment amount, not to exceed $500.

  “Payments equal to or greater than $15,000 must be made electronically. Payments not made electronically will be subject to a penalty equal to 3 percent of the payment amount not to exceed $500.”

• Make the check or money order payable to the PA Department of Revenue, and write on it the last four digits of the primary taxpayer’s SSN, “2026 PA-40 ES” and the quarter you are filing.

  “Make the check or money order payable to the PA DEPARTMENT OF REVENUE. Please write on the check or money order:”

• Do not staple or attach the payment to the PA-40 ES (I). Mail the payment and PA-40 ES (I) to PA DEPARTMENT OF REVENUE, PO BOX 280403, HARRISBURG PA 17128-0403.

  “Do not staple or attach the payment to the PA-40 ES (I), • Mail the payment and PA-40 ES (I), to the following address: PA DEPARTMENT OF REVENUE PO BOX 280403 HARRISBURG PA 17128-0403”

Official page: Pennsylvania Department of Revenue: myPATH (mypath.pa.gov). Form: Form PA-40 ES (I) (Declaration of Estimated Personal Income Tax) with the REV-414 (I) worksheet.

Pennsylvania calls the underpayment charge an interest penalty. The instructions do not give a rate; they point to the REV-1630 for the calculation and for the exceptions. The Department says it will notify an individual with a preassessment or assessment notice if the individual is subject to the penalty.

• In some cases, a taxpayer may owe an interest penalty when an estimated tax payment is not made and/or the amount is underpaid; the penalty runs on each underpayment for the number of days it remains unpaid, but not beyond the due date for the tax return.

  “In some cases, a taxpayer may owe an interest penalty when an estimated tax payment is not made and/or the amount is underpaid. PA law imposes this penalty on each underpayment for the number of days that it remains unpaid, but not beyond the due date for the tax return.”

• See the REV-1630, Underpayment of Estimated Tax by Individuals, for how to calculate the estimated underpayment penalty and qualify for an exception to it.

  “See the REV-1630, Underpayment of Estimated Tax by Individuals, for additional information on how to calculate the estimated underpayment penalty and qualifying for an exception to the underpayment penalty.”