Pennsylvania Form PA-40 ESR is the Declaration of Estimated Personal Income Tax voucher that residents, nonresidents, fiduciaries, partnerships, and PA S corporations use to prepay the state’s 3.07% flat personal income tax when they expect to owe more than $246 after withholding. The form comes in two flavors: PA-40 ESR (I) for individuals and PA-40 ESR (F/C) for fiduciaries, partnerships, and PA S corporations, both available on the Pennsylvania Department of Revenue forms page.
Filing matters because Pennsylvania charges interest on every quarter you underpay, and the Department of Revenue processed over 6.4 million personal income tax returns last year, with an estimated 1 in 7 filers owing some form of quarterly estimated tax. Get the voucher right and you avoid the REV-1630 underpayment penalty; get it wrong and you can owe interest at the federal short-term rate plus three points on every late dollar.
- 📋 How to tell whether you must file PA-40 ESR at all under the $246 threshold rule.
- 🧮 How to calculate your safe harbor using the lesser-of test in REV-413 (I).
- 🖊️ How to fill in every box on the voucher, line by line, with sample entries.
- 💳 How to pay through myPATH, by mail, by card via ACI Payments, or by EFT.
- ⚖️ How to dodge the most common penalty traps with three filled-out scenarios.
What the Form Is and Who Must File It
Pennsylvania Form PA-40 ESR is a prepayment voucher that tells the Department of Revenue who you are, what tax year the payment applies to, and which quarter the money covers. The voucher is small, but it carries a heavy job: it routes your check or money order to the right account so the agency can credit your prepayment against next year’s PA-40 personal income tax return. Without the voucher, your payment can sit unposted, and you may receive an underpayment notice even though the cash arrived on time. The current revision is the 2026 edition, which mirrors the 2025 layout but updates the due-date schedule.
The individual version, PA-40 ESR (I), is filed by Pennsylvania residents, part-year residents, and nonresidents with PA-source income who expect to owe more than $246 in PA personal income tax after subtracting withholding and credits. That $246 threshold is set by 72 P.S. § 7325 and has not changed for years. Self-employed filers, landlords, retirees with investment income, gig workers, and W-2 employees with large bonuses or RSUs are the most common filers.
The fiduciary/business version, PA-40 ESR (F/C), is filed by estates, trusts, partnerships, and PA S corporations that expect a Pennsylvania income tax liability for the entity or for nonresident owners under the nonresident withholding rules. The form structure is nearly identical to the individual version, but it asks for the entity’s federal employer identification number rather than a Social Security number.
Before You Start: Documents and Information You Need
Quarterly estimated taxes feel intimidating because the math depends on numbers you may not have memorized. Pulling everything together first turns a 30-minute scramble into a 5-minute task. The PA Personal Income Tax Guide on estimated tax is the single best free reference for this prep work.
Here is the pre-filing checklist. Each item exists for a reason, and missing items are the leading cause of voucher errors.
- Your full legal name and Social Security number as printed on your Social Security card; a mismatch causes the payment to post to the wrong account.
- Your spouse’s name and SSN if you plan to file jointly on next year’s PA-40, because joint estimates must list both names in the same order as the eventual return.
- Your current mailing address, including apartment or unit number, so the Department of Revenue can mail confirmation or refund correspondence.
- Your federal employer identification number (FEIN) if filing PA-40 ESR (F/C) for a trust, estate, partnership, or PA S corp.
- Last year’s PA-40 line 12 (total tax) to compute the 100%-of-prior-year safe harbor.
- A reasonable estimate of this year’s PA-taxable income, because the alternative safe harbor is 90% of current-year tax.
- Records of any PA tax withheld on W-2s, 1099-Rs, 1099-NECs, K-1s (PA-20S/PA-65), and 1099-MISCs to subtract from your projected liability.
- Any prior-year PA-40 ESR payments already made in the current tax year, so you do not double up.
- Your checkbook or routing/account numbers for myPATH ACH debits, plus a debit/credit card if you plan to use ACI Payments.
- The four 2026 due dates: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
Where to Get the Form and How to Access It
The official voucher is hosted on the Pennsylvania Department of Revenue’s individual forms library. Search for PA-40 ESR (I) or PA-40 ESR (F/C) and download the fillable PDF. The PDF is the same form the Department mails to filers who paid estimates last year, so a paper packet arriving in your mailbox is genuine.
You can also pick up paper copies at any Department of Revenue district office, at most Pennsylvania public libraries, or by calling the Department’s forms line at 1-800-362-2050. Tax software like TurboTax, H&R Block, and Drake also generates PA-40 ESR vouchers automatically when you indicate estimated payments are needed.
The smartest access path is the myPATH portal, Pennsylvania’s free online tax system. Through myPATH you can skip the paper voucher entirely, schedule four payments at once, and get an instant confirmation number. The portal opened to all PIT taxpayers in late 2022 and now handles the majority of estimated payments. If you prefer paper, print the voucher on plain white paper, single-sided, in black ink at 100% scale; do not shrink to fit, because the scanner reads positional marks.
Step-by-Step: How to Fill Out PA-40 ESR Line by Line
The PA-40 ESR voucher is short — usually one page with four detachable vouchers, one per quarter — but each box has a job. Below, every field gets its own subsection with plain-English instructions, a sample entry in italics, the most common nuance, the most common mistake and its consequence, and a misconception filers carry into the box. Use the official form PDF alongside this walkthrough.
Tax Year Box (Top Center)
This box asks which calendar year your estimated payment applies to. You enter the four-digit year that matches the tax year of the future PA-40 return you will file, not the current calendar year if you are pre-paying for next year.
Write the year as four digits with no slashes or punctuation, for example 2026 for payments that will be credited on the PA-40 you file in spring 2027. Most filers write the current year because PA estimated taxes are pay-as-you-earn.
Maria Lopez, a freelance designer in Philadelphia, writes 2026 in this box for her April 15, 2026 voucher because that prepayment applies to the PA-40 she will file in early 2027.
The most common nuance involves fiscal-year filers, mostly trusts and S corps, who must enter the year in which their fiscal year ends, not the calendar year the check is mailed. A June 30, 2026 fiscal-year-end trust enters 2026.
The most common mistake is writing the year the check is dated rather than the tax year being prepaid; a January 15, 2027 fourth-quarter voucher must say 2026, not 2027. The consequence is that the Department posts the payment to the wrong tax year and your 2026 PA-40 shows an underpayment.
A widespread misconception is that the box asks for “the year you are filing.” It does not. It asks for the year of the underlying tax liability, which is why the January 15 voucher always carries the prior calendar year.
Social Security Number (Primary Filer)
This field captures your nine-digit Social Security number, the unique key the Department of Revenue uses to match every voucher, return, and refund. Enter the digits without dashes if the boxes are pre-divided, or with the standard 123-45-6789 format if they are not.
The number must match the SSN printed on your Social Security card and on your most recent PA-40. 123-45-6789 is the format the Department’s scanner expects.
Marcus Johnson, a Pittsburgh rideshare driver, writes 198-44-2261 in this box for every quarterly voucher he files in 2026.
The nuance: if you have an ITIN rather than an SSN, enter it in the same box; the Department processes ITINs the same way for nonresident filers.
The most common mistake is transposing two digits. The consequence is that the Department posts your payment to a stranger’s account, and you must file a REV-459B request to move the money — a process that can take 8–12 weeks.
The misconception is that the SSN box is “informational only.” It is not. The SSN is the primary posting key, more important than the name.
Spouse’s Social Security Number
This field captures your spouse’s SSN if you intend to file a joint PA-40 for the year. Pennsylvania allows joint filing only when both spouses are residents for the full year and neither has separate fiduciary income.
Enter the spouse’s nine-digit number using the same format as your own: 234-56-7890.
Janet and Robert Kim, a retired couple in Lancaster filing jointly on $48,000 of taxable interest and dividends, both list their SSNs on every voucher.
The nuance: if you marry mid-year and plan to file jointly, list the spouse’s SSN starting with the first voucher after the marriage; earlier vouchers can stay solo.
The most common mistake is leaving this field blank because “the check is from my account.” The consequence is that the Department treats the payment as a single-filer prepayment, and you must amend the posting before the joint PA-40 can credit it.
The misconception is that the SSNs must appear in the order shown on last year’s return. They do not have to, but matching the prior year prevents matching headaches.
Name(s)
This field asks for the primary filer’s name and, if applicable, the spouse’s name. Write the first name, middle initial, and last name as they appear on your Social Security card, then your spouse’s name in the same format.
Print the name in capital letters using black ink: MARIA E LOPEZ. If filing jointly, list yourself first and your spouse second, separated by an ampersand: MARIA E LOPEZ & DAVID J LOPEZ.
Aisha Bell, a sole proprietor in Erie, writes AISHA T BELL on each of her four 2026 vouchers because she files single.
The nuance: hyphenated last names should include the hyphen exactly as on the Social Security card, with no extra spaces.
A common mistake is using a nickname, like Liz instead of Elizabeth; the consequence is delayed posting because the name match fails.
The misconception is that the name on the voucher must match a driver’s license. It must match the Social Security card.
Address, City, State, ZIP
This section captures your current mailing address — where the Department sends correspondence, including refund checks and assessment notices. Enter the street number and name, then apartment or unit number, on the address line.
Use the standard USPS format: 1421 N 5TH ST APT 3B, PHILADELPHIA, PA, 19122.
Carlos Rivera, a Reading-based contractor, writes 815 PENN ST, READING, PA, 19602 on his vouchers.
The nuance: if you use a P.O. Box, enter it on the address line; the Department accepts P.O. Boxes for all PIT correspondence.
The most common mistake is using an old address from a prior PA-40. The consequence is that refund checks and assessment notices go to the previous occupant, and you may miss a 30-day appeal window.
The misconception is that updating your address with the U.S. Postal Service updates it with the Department of Revenue. It does not. The voucher address is the address of record until you file a new return or REV-1605.
Daytime Telephone Number
This field captures a phone number where Department of Revenue staff can reach you during business hours. The number is used only if there is a posting problem, never for marketing.
Enter ten digits with the area code first: (215) 555-0142. Cell numbers are fine.
Marcus Johnson lists (412) 555-0188 on his vouchers because he drives during the day and prefers his cell.
The nuance: if you do not have a phone, leave the field blank rather than entering all zeros, which the scanner rejects.
The most common mistake is entering an old work number after a job change. The consequence is missed callbacks for posting issues that could have been fixed in minutes.
The misconception is that the Department will call to “verify” your payment. It will not. Any call asking for payment over the phone is a scam.
Amount of Payment
This is the most important box on the voucher. Enter the dollar amount of the estimated payment you are submitting with this voucher, in dollars and cents.
Write the amount right-justified in the box, with a decimal: $1,247.50. Do not round to whole dollars on the voucher itself; PA estimates are computed to the cent.
Aisha Bell, who expects to owe $4,990 in PA tax for 2026, writes $1,247.50 in this box for each of her four equal quarterly vouchers.
The nuance: if your income is uneven across quarters, you can use the annualized income installment method on REV-1630A and pay different amounts each quarter; just be sure each voucher reflects what you actually owe for that period.
The most common mistake is entering an amount different from the check enclosed. The consequence is that the Department posts the lesser of the two and sends a notice for the difference, sometimes with interest already accrued.
The misconception is that you must pay exactly one-quarter of your annual estimate every quarter. You must hit your safe harbor cumulatively, but you can vary quarterly amounts as long as each installment matches a recognized method.
Quarter Box (1, 2, 3, or 4)
The PA-40 ESR booklet contains four vouchers, one per quarter; each is pre-marked with its quarter number. If you are using a single fillable PDF, write or check the matching number for the quarter you are paying.
Mark 1 for the April 15 payment, 2 for June 15, 3 for September 15, and 4 for January 15 of the following year.
Janet Kim mails her June 15, 2026 voucher with 2 checked in the quarter box.
The nuance: if you start owing estimated tax mid-year (for example, after selling stock in July), your first voucher is the third-quarter voucher, not the first; pay the cumulative amount due through that quarter.
The most common mistake is using the wrong quarter’s voucher and writing in the correct quarter by hand. The consequence is that the scanner reads the printed quarter, not your handwriting, and the payment posts to the wrong installment.
The misconception is that the four installments are due quarterly on a calendar quarter (March 31, June 30, etc.). They are not. The PA dates mirror the federal IRS Form 1040-ES schedule: April 15, June 15, September 15, and January 15.
Signature (Bottom of Form, Annual Declaration Only)
The first PA-40 ESR voucher of the year doubles as a Declaration of Estimated Tax and requires a signature; later quarterly vouchers do not. Sign the declaration in blue or black ink, and have your spouse sign too if filing jointly.
Sign your full legal name on the signature line and date it with the day you mail the voucher: Maria E. Lopez, 04/12/2026.
Carlos Rivera signs his April 2026 declaration on the line and dates it 04/14/2026; his June, September, and January vouchers carry no signature.
The nuance: if you are paying through myPATH, no signature is needed, because the portal captures an electronic declaration when you log in.
The most common mistake is forgetting to sign the first voucher. The consequence is that the Department may treat the declaration as incomplete and reject the safe harbor calculation in any later dispute.
The misconception is that every voucher needs a signature. Only the first one of the year does.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs. Each follows one named filer through the entire form, showing what they enter in the most important fields. The vouchers are based on the 2026 PA-40 ESR (I) layout.
Scenario 1: Maria Lopez, Freelance Graphic Designer
Maria expects $80,000 of net self-employment income in 2026, no PA withholding, and no spouse. Her projected PA tax is $80,000 × 3.07% = $2,456, divided into four equal payments of $614.
| Form Section | What Maria Enters |
|---|---|
| Tax Year | 2026 |
| Primary SSN | 198-22-4471 |
| Spouse SSN | (blank) |
| Name(s) | MARIA E LOPEZ |
| Address | 1421 N 5TH ST APT 3B |
| City/State/ZIP | PHILADELPHIA, PA 19122 |
| Daytime Phone | (215) 555-0142 |
| Amount of Payment | $614.00 |
| Quarter Number | 1 (then 2, 3, 4) |
| Signature | Maria E. Lopez, 04/12/2026 |
Maria pays through myPATH for quarters 2–4 to avoid mailing checks, but mails the April voucher with a check for $614.
Scenario 2: Janet and Robert Kim, Retired Couple in Lancaster
The Kims expect $48,000 of taxable interest, dividends, and rental income in 2026 with no PA withholding. Their projected joint PA tax is $48,000 × 3.07% = $1,473.60, paid in four installments of $368.40.
| Form Section | What the Kims Enter |
|---|---|
| Tax Year | 2026 |
| Primary SSN | 166-08-9912 (Janet) |
| Spouse SSN | 176-12-7755 (Robert) |
| Name(s) | JANET A KIM & ROBERT C KIM |
| Address | 302 ORANGE ST |
| City/State/ZIP | LANCASTER, PA 17602 |
| Daytime Phone | (717) 555-0119 |
| Amount of Payment | $368.40 |
| Quarter Number | 1 (then 2, 3, 4) |
| Signature | Janet A. Kim & Robert C. Kim, 04/10/2026 |
The Kims write a single check from their joint account and mail it to the Lancaster lockbox address listed on the voucher.
Scenario 3: Carlos Rivera, Sole Proprietor With Uneven Income
Carlos owns a roofing business in Reading. His 2026 income spikes in summer: $10,000 in Q1, $35,000 in Q2, $40,000 in Q3, and $15,000 in Q4. He uses the annualized installment method to match payments to actual cash flow.
| Form Section | What Carlos Enters |
|---|---|
| Tax Year | 2026 |
| Primary SSN | 204-55-3318 |
| Spouse SSN | (blank) |
| Name(s) | CARLOS A RIVERA |
| Address | 815 PENN ST |
| City/State/ZIP | READING, PA 19602 |
| Daytime Phone | (610) 555-0188 |
| Amount of Payment Q1 | $307.00 |
| Amount of Payment Q2 | $1,074.50 |
| Amount of Payment Q3 | $1,228.00 |
| Quarter Number | 1, 2, 3, 4 on each respective voucher |
| Signature | Carlos A. Rivera, 04/14/2026 |
Carlos files REV-1630A with his 2026 PA-40 to document the annualized method and avoid the underpayment penalty.
How to File the Completed Form
Pennsylvania accepts PA-40 ESR payments through four channels: online via myPATH, by mail, by credit/debit card, and by ACH electronic funds transfer. Each channel has different rules, fees, and processing times. Pick one based on speed, cost, and your comfort with technology.
Online via myPATH. Go to mypath.pa.gov, create or log into your account, and select Make a Payment → Estimated Payment. There is no fee for ACH debit from a checking or savings account. Processing time is 1–3 business days, and you receive an instant confirmation number to keep with your tax records as proof of filing.
By mail. Print the PA-40 ESR voucher, enclose a check or money order made payable to PA Dept of Revenue, and mail to PA Department of Revenue, P.O. Box 280403, Harrisburg, PA 17128-0403. There is no fee, but the IRS-style postmark rule applies: USPS postmark by the due date counts as on-time. Keep the canceled check and a photocopy of the voucher as proof of filing.
By credit or debit card. Pennsylvania uses a third-party processor, ACI Payments, Inc., reachable online or at 1-800-2PAY-TAX. The fee is roughly 2.49% for credit cards and a flat $3.95 for most debit cards; processing is same-day. Save the email confirmation as proof of filing.
By electronic funds transfer (EFT). Larger filers, especially fiduciaries, can register for PA EFT and initiate ACH credits directly from their bank. There is no Department fee, but your bank may charge $5–$25 per transfer; processing is 1–2 business days. The bank’s ACH trace number is your proof of filing.
What Happens After You File
After you submit the voucher and payment, the Department of Revenue posts the dollars to your personal income tax account under your SSN within 1–3 business days for myPATH and 5–10 business days for mailed paper. You can confirm posting any time by logging into myPATH and viewing the Account Activity tab.
If the payment posts correctly, you will not receive a paper acknowledgement; silence is good news. The next time you hear from the Department about that money is when you file your PA-40, where the prepayments appear on Line 17 (Total Estimated Installment Payments).
If something goes wrong — a missing voucher, a payment posted to the wrong year, or an SSN mismatch — the Department will mail a Notice of Adjustment within 4–8 weeks. Respond within 30 days using the contact information on the notice; ignoring it lets the assessment become final and triggers collection.
If you overpay across the four quarters, the excess flows to your PA-40 as a refund or credit toward next year’s estimates, your choice on Line 30 of the PA-40. Underpayments trigger Form REV-1630 interest, calculated quarterly at the federal short-term rate plus 3 percentage points.
Mistakes to Avoid When Filling Out the Form
Quarterly vouchers look simple, but each box is a tripwire. The errors below cause the bulk of misposted payments and underpayment notices the Department sends each year. Run through this list before you mail or click submit.
- Writing the wrong tax year on the January 15 voucher; the consequence is the payment posts to the next year and your current PA-40 shows an underpayment.
- Transposing SSN digits; the consequence is the payment posts to a stranger’s account and takes 8–12 weeks to recover.
- Forgetting the spouse’s SSN on a joint estimate; the consequence is the payment posts as single and cannot be credited against the joint return without manual correction.
- Using the wrong quarter’s voucher with a hand-written correction; the consequence is the scanner reads the printed quarter and misposts the payment.
- Sending a check that does not match the voucher amount; the consequence is the lesser amount posts and the Department issues a notice for the difference.
- Mailing to the wrong P.O. Box, especially the PA-40 box rather than the PA-40 ESR box; the consequence is delayed posting that can cross a quarterly deadline.
- Skipping the signature on the first voucher; the consequence is the declaration is incomplete and the safe harbor defense weakens in any later dispute.
- Rounding to whole dollars on the voucher but not on the check; the consequence is a small mismatch the Department flags, slowing posting.
- Using an outdated address; the consequence is refund checks and notices go to a former address, missing 30-day appeal windows.
- Ignoring the $246 threshold; the consequence is filing unnecessary vouchers, tying up cash and creating reconciliation work at year end.
- Paying federal estimates only; PA estimates are separate, and the consequence is a state penalty even when federal payments are perfect.
- Assuming withholding covers the year; the consequence is a fourth-quarter surprise when bonuses or capital gains push you over the threshold.
Do’s and Don’ts
A short list of habits separates the filers who never get penalty notices from those who get one every year. Use this list as a final pre-flight check before each quarterly mailing or myPATH submission.
- Do use myPATH whenever possible, because it eliminates postal delays and creates an instant audit trail.
- Do write your SSN and the words 2026 PA-40 ESR in the memo line of every check, so a misplaced voucher can still be reunited with the payment.
- Do schedule all four payments at the start of the year if cash flow allows, because forgetting a quarter is the #1 cause of underpayment penalties.
- Do keep a folder of voucher copies, canceled checks, and confirmation numbers for at least four years to match the Pennsylvania statute of limitations.
- Do recalculate after major life events — a new job, a sale of stock, a divorce — because your safe harbor changes when income changes.
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Do sign the first voucher of the year, even if every later voucher will be unsigned, because the signature is the legal declaration.
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Don’t mail cash; the Department will not credit cash payments.
- Don’t staple the check to the voucher, because the scanner jams on staples and your payment goes to manual processing.
- Don’t write in red ink, highlighter, or pencil; the OCR scanner reads only black ink.
- Don’t combine multiple quarters’ payments into one check on a single voucher, because the system can only credit one quarter per voucher.
- Don’t assume your tax preparer mailed the voucher; confirm in writing.
- Don’t ignore a Department of Revenue notice, because 30 days is the appeal window, and silence becomes consent.
Pros and Cons of Filing on Your Own vs. With Help
Most PA-40 ESR filers handle the form themselves because the math is simple and the form is short. But there are situations where a CPA or PA-licensed tax professional is worth the fee, especially when income is uneven or large.
Pros of filing on your own.
- No professional fees, often saving $150–$400 per year compared with hiring a CPA for quarterly estimates.
- Full control over timing, letting you align payments with cash flow week by week.
- Faster turnaround, because you don’t wait on a preparer’s schedule for each due date.
- Direct learning, building tax literacy that pays off across decades of filing.
- Easier myPATH integration, since the portal is built for self-service users with clear prompts.
Cons of filing on your own.
- Higher penalty risk if you miscalculate the safe harbor or miss a due date.
- No professional review to catch transposition errors or wrong-year vouchers.
- Time cost that adds up to several hours per year for filers with uneven income.
- Confusion across federal and state rules, because the IRS and PA do not always align on income recognition.
- No representation if the Department audits, leaving you to handle the Board of Appeals on your own.
FAQs
Do I have to file PA-40 ESR if my employer already withholds PA tax?
No. If withholding covers your full liability and you expect to owe under $246 after credits, you skip the voucher entirely under 72 P.S. § 7325.
Is the PA estimated tax rate the same as the federal rate?
No. Pennsylvania uses a flat 3.07% rate on PA-taxable income, while federal estimates use graduated brackets and require IRS Form 1040-ES.
Can I pay all four quarters at once?
Yes. myPATH lets you schedule all four 2026 estimated payments at the start of the year, and the Department posts each on its due date.
Do I write my maiden name or married name in the Name box?
Yes — write whichever name appears on your Social Security card, because that is the name the Department uses to match the SSN.
What goes in the Tax Year box for the January 15, 2027 voucher?
Yes, this trips many filers: write 2026, not 2027, because the January 15 payment is the fourth installment for tax year 2026.
Do I have to sign every quarterly voucher?
No. Only the first PA-40 ESR voucher of the year requires a signature, because it doubles as the annual Declaration of Estimated Tax.
Is the spouse SSN required if my spouse has no income?
Yes, if you plan to file the PA-40 jointly, list both SSNs on every voucher so the joint return can claim the credit.
Can I round the Amount of Payment to whole dollars?
No. Pennsylvania expects dollars and cents on the voucher, and a mismatch with your check causes posting delays.
Will I owe a penalty if I miss one quarter but catch up the next?
Yes, the REV-1630 penalty applies quarter-by-quarter, so catching up later does not erase the missed installment’s interest.
Does paying federal 1040-ES count as paying PA estimates?
No. Federal and state estimates are separate; PA tax goes only to the PA Department of Revenue, never to the IRS.
Can I use PA-40 ESR for local Earned Income Tax?
No. Local EIT is collected by your municipal tax collector — usually Berkheimer or Keystone Collections Group — not by the Department of Revenue.
What if I move mid-year — do I update the voucher address?
Yes. Use the new address on every voucher after the move, and file REV-1605 so refund checks and notices follow you.
Can a partnership file PA-40 ESR (I)?
No. Partnerships and PA S corps file PA-40 ESR (F/C) instead, using the FEIN rather than an SSN.
Does the Department accept postmark date or receipt date?
Yes, USPS postmark by the due date counts as on-time, mirroring the federal mailbox rule.
Related reading
- How to Fill Out Massachusetts Form 1-ES (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 Schedule A (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-V (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-W3 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1611 (w/Examples) + FAQs