Pennsylvania Form REV-1611 is the Notice of Interest Calculations that the Pennsylvania Department of Revenue sends to taxpayers when interest has been added to an unpaid or underpaid state tax balance. The form shows the tax period, the unpaid principal, the daily interest factor, and the total interest assessed under 72 P.S. § 806.
Most filers receive REV-1611 attached to a billing notice or assessment, and the real task is reading it correctly and deciding whether to pay, dispute, or request abatement. The current revision is dated 12-23 (December 2023), and Pennsylvania assesses roughly 1.4 million interest and penalty notices each year, with an estimated 18% containing a math or period error worth disputing.
Here is what this guide gives you:
- 📄 A field-by-field walkthrough of every line on REV-1611
- 🧮 How to verify the daily interest factor and recompute totals yourself
- ⏱️ The 90-day Board of Appeals deadline and how to protect it
- 🧾 Three full filled-out examples for income, corporate, and sales tax filers
- 🛡️ The exact mistakes that cost filers refunds, abatements, and appeal rights
What the Form Is and Who Receives It
Pennsylvania Form REV-1611 is the official Notice of Interest Calculations issued by the Pennsylvania Department of Revenue under the authority of the Tax Reform Code of 1971. The notice itemizes interest charged on late or underpaid Pennsylvania taxes, including Personal Income Tax (PA-40), Corporate Net Income Tax (RCT-101), Sales, Use and Hotel Occupancy Tax (PA-3), Employer Withholding (PA-W3), and Inheritance Tax (REV-1500).
The form is informational and computational — taxpayers do not initiate REV-1611 themselves. The Department generates it after a return is processed and a balance is found, then the taxpayer must verify the figures and respond.
Who interacts with REV-1611:
- Sole proprietors and individuals who underpaid PA-40 income tax
- C-corporations and S-corporations with RCT-101 balances
- Sales tax licensees who filed PA-3 late or short
- Employers who remitted withholding after the due date
- Estates that paid inheritance tax after the 9-month discount window
- CPAs and enrolled tax practitioners responding for clients
- Attorneys handling Board of Appeals petitions
The interest rate floats annually and tracks the federal short-term rate plus 2 percentage points, mirroring the federal IRC § 6621 underpayment formula. For calendar year 2026, the published rate in the Department’s annual interest rate bulletin is 8% annually, or a daily factor of 0.000219178.
Before You Start: Documents and Information You Need
Before you read or respond to REV-1611, gather everything you need to verify the math and protect your appeal rights. A missing document is the single biggest reason taxpayers lose disputes that they would otherwise win, because the Board of Appeals will not develop the record for you.
Collect these items:
- The original return that triggered the notice (PA-40, RCT-101, PA-3, PA-W3, or REV-1500). Without it you cannot prove what was reported and when.
- Proof of payment — canceled checks, ACH confirmations, or myPATH payment receipts. Missing payment proof is why the Department posts payments to the wrong period.
- The assessment notice that accompanied REV-1611 (often a Notice of Assessment or a Statement of Account). The assessment number drives every appeal.
- Your eight-digit Revenue ID or Account ID, plus your Social Security number or Federal EIN. Without the correct ID the Department cannot match a response to your account.
- A copy of any extension request (REV-276 for individuals, RCT-101-X for corporations). Extensions stop late-filing penalties but not interest.
- Bank statements covering the tax period and the assessment date. These prove cash position and back up reasonable-cause arguments.
- Power of attorney REV-677 if a CPA or attorney will respond. Without REV-677 the Department legally cannot speak with your representative.
- Calendar showing the notice mail date. The 90-day appeal clock under 72 P.S. § 9702 runs from the mailing date, not the receipt date.
- Federal Form 1040, 1120, or 1120-S for the same year, since PA piggybacks federal taxable income for many adjustments.
- The Department’s published interest rate table for the years at issue, available in the PA Tax Rates page.
Where to Get the Form and How to Access It
REV-1611 is mailed directly to the taxpayer; it is not a form you download and submit. You can, however, view a blank specimen and the field definitions on the Department’s forms and publications page. Searching the form number in the search box returns the current PDF.
You can also access your interest notice electronically through myPATH, the Department’s online tax portal. After logging in, click the Correspondence tab and select View Letters. REV-1611 appears as a PDF attachment.
If you lost the paper notice, call the Department’s Taxpayer Service Center at 717-787-1064 or visit a Regional District Office in Philadelphia, Pittsburgh, Erie, Harrisburg, Scranton, Norristown, or Greensburg. Bring photo ID and your Revenue ID.
Tax practitioners can pull the notice through the e-Signature Authorization REV-677 and the Tax Professional e-Services Center. Confirm you have the 12-23 revision in the lower-left footer of the PDF; older revisions used different daily factors and box numbers.
Step-by-Step: How to Read and Verify REV-1611 Line by Line
Box 1 — Taxpayer Name and Mailing Address
This is the name and address the Department has on file for you, drawn from your most recent return. Verify that the name matches your Social Security card or your business charter exactly, including suffixes like LLC or Inc.
To answer or verify: compare the printed name to your most recent PA-40 or RCT-101. If anything is wrong, write the correction in the margin and attach a Change of Address Form REV-854.
Example entry: Maria Lopez, 412 Spruce Street, Lancaster, PA 17602 matches her PA-40 exactly, so she leaves the box unchanged.
Nuance: if you moved mid-year, the Department uses the address on the return, not your current address. A P.O. Box is allowed, but the Department will still try to verify residency for individual income tax disputes.
Common mistake: ignoring a misspelled name. The consequence is that any payment you mail back is posted to a similar account and your balance keeps accruing interest.
Misconception: filers think correcting the address on REV-1611 also updates the Department’s master file. It does not — you must file REV-854 separately.
Box 2 — Revenue ID / Account ID
The eight- or ten-digit Revenue ID is the Department’s internal account number. It is not your SSN or EIN, although those appear elsewhere on the notice.
To answer or verify: match the Revenue ID against your prior correspondence and your myPATH dashboard. Every appeal, payment, and phone call must reference this number.
Example entry: Revenue ID 1234567 appears on Marcus Bell’s RCT-101 acknowledgment and on his REV-1611, so he confirms it is correct.
Nuance: if you operate multiple entities, each has its own Revenue ID. Mixing IDs between an LLC and its sole owner is the most common cross-posting error.
Common mistake: writing your SSN where the Revenue ID belongs on a response letter. The consequence is a misrouted response and a missed 90-day appeal window.
Misconception: filers assume the Revenue ID and the Federal EIN are interchangeable. They are not — the Department uses both, but only the Revenue ID drives internal posting.
Box 3 — Tax Type
This box names the specific Pennsylvania tax that generated the interest, such as PIT for Personal Income Tax or CNI for Corporate Net Income Tax. Each tax type has its own statute and its own appeal rules.
To answer or verify: confirm the tax type matches the return at issue. A PIT notice for a corporate filer indicates the Department merged accounts incorrectly.
Example entry: Tax Type: SUT tells Aisha Brooks that the notice covers Sales, Use, and Hotel Occupancy Tax tied to her PA-3.
Nuance: an entity can receive multiple REV-1611s in the same envelope, one per tax type. Each is appealed separately, even if they share an assessment date.
Common mistake: assuming all notices in one envelope share one appeal. The consequence is that filers appeal one tax type and let the others go final.
Misconception: filers think Use Tax and Sales Tax are different boxes. On REV-1611 they share the SUT code, but the underlying liability lines differ.
Box 4 — Tax Period Ending
This is the period the interest covers, expressed as MM/DD/YYYY. For income tax it is usually December 31 of the tax year; for sales tax it is the last day of the month or quarter.
To answer or verify: check that the period matches the return you actually filed. A period mismatch is the single most common ground for a successful petition.
Example entry: Tax Period Ending 12/31/2024 on Maria Lopez’s PIT notice corresponds to her 2024 PA-40.
Nuance: for fiscal-year corporations, the period ends on the last day of the fiscal year, not December 31. Confirm the fiscal-year election on the RCT-101.
Common mistake: skimming past the period and paying interest on a year you already settled. The consequence is a duplicate payment that the Department will refund only after a Petition for Refund REV-65 is filed.
Misconception: filers believe the Department posts payments to the oldest period first. In Pennsylvania, payments post to the period the taxpayer designates on the remittance.
Box 5 — Assessment Number
The assessment number ties REV-1611 to the underlying liability. It is the docket number you must cite on every appeal under 72 P.S. § 9702.
To answer or verify: copy the assessment number into your appeal letter and into the Board of Appeals petition exactly as printed. A single wrong digit voids the petition.
Example entry: Assessment No. 2024-PIT-00874321 is what Maria Lopez writes on her REV-65.
Nuance: re-assessments after a petition receive a new assessment number. Always appeal the most recent number.
Common mistake: appealing the original assessment number after a re-assessment. The consequence is dismissal for lack of jurisdiction.
Misconception: filers think the assessment number is the same as the Revenue ID. It is not — the Revenue ID identifies the taxpayer, the assessment number identifies the liability.
Box 6 — Unpaid Tax (Principal)
This is the underlying tax balance on which interest is computed. It does not include penalty, which is shown on a separate REV-1612 notice.
To answer or verify: trace the principal back to Line 28 of PA-40, Line 14 of RCT-101, or Line 6 of PA-3, depending on tax type. If the principal does not match, you have a math dispute.
Example entry: Unpaid Tax: $4,200.00 matches Maria Lopez’s PA-40 Line 28 underpayment.
Nuance: if you made partial payments, the Department reduces the principal as of each payment date and recalculates daily interest in tranches.
Common mistake: paying the full notice without reconciling the principal to your return. The consequence is that overpaid interest sits in the account until you file REV-65.
Misconception: filers believe the principal includes penalty. It does not — penalty appears on REV-1612, and interest does not accrue on penalty under PA law.
Box 7 — Interest Rate(s) Applied
This box lists the annual interest rate or rates used. When a balance spans multiple calendar years, the Department lists each year’s rate separately.
To answer or verify: cross-check each rate against the Department’s published rate table. For 2024 the rate was 8%, for 2025 it was 8%, and for 2026 it remains 8%.
Example entry: 2024: 8.00% / 2025: 8.00% appears on Marcus Bell’s S-corp notice spanning two years.
Nuance: rates change every January 1 by Department bulletin. A late-2025 payment uses the 2024 rate through 12/31/2024 and the 2025 rate from 1/1/2025 forward.
Common mistake: applying one rate to the entire period. The consequence is overstated interest for years when the rate was lower.
Misconception: filers think Pennsylvania charges compound interest. It does not — PA uses simple daily interest under 72 P.S. § 806.
Box 8 — Daily Interest Factor
The daily factor is the annual rate divided by 365. At 8% the factor is 0.000219178; at 7% it would be 0.000191781.
To answer or verify: multiply the principal by the daily factor by the number of days. Confirm the Department used the correct denominator (365, not 360).
Example entry: Daily Factor: 0.000219178 on a 2025 notice reflects the 8% statutory rate.
Nuance: leap years still use 365 in the denominator under Department policy, even though the calendar contains 366 days. Practitioners challenge this rarely and lose.
Common mistake: using 360 days as the denominator (a banking convention). The consequence is overstated interest by about 1.4%.
Misconception: filers think the factor is published monthly. It is not — it is set annually and posted in the tax rates bulletin.
Box 9 — Number of Days
This is the count of days from the original due date of the tax to the date interest is calculated through. It is inclusive of the start date and exclusive of the end date.
To answer or verify: count the days yourself using a date calculator. For PIT, the start date is April 15 of the year following the tax year.
Example entry: Number of Days: 245 on Maria Lopez’s notice runs from 04/15/2025 to 12/16/2025.
Nuance: an approved extension does not push the interest start date. Interest still runs from April 15 even if the return was filed October 15.
Common mistake: assuming a six-month extension stops interest. The consequence is filers underpay and receive a second REV-1611.
Misconception: filers believe weekends and holidays are excluded. They are not — interest accrues every calendar day.
Box 10 — Total Interest Assessed
This is the bottom-line interest, equal to Principal × Daily Factor × Days. The Department rounds to the nearest cent.
To answer or verify: recompute the figure. If your number differs by more than $1, request a recalculation in writing.
Example entry: Total Interest Assessed: $225.83 matches Maria Lopez’s recomputation of $4,200 × 0.000219178 × 245.
Nuance: when partial payments occurred, total interest equals the sum of tranche calculations, not one global multiplication.
Common mistake: paying the total without recomputing. The consequence is forfeited dollars on every notice that contains a math error.
Misconception: filers think the total includes penalty. It does not — penalty is separate.
Box 11 — Interest Computed Through Date
This is the cutoff date for the calculation. Interest continues to accrue daily after this date until payment is posted.
To answer or verify: note the date and add daily interest from that date to your planned payment date.
Example entry: Computed Through: 12/16/2025 tells Maria Lopez she owes additional interest if she pays after that date.
Nuance: payments posted by myPATH on a weekend bear the next business day’s posting date.
Common mistake: paying the exact figure on Box 10 weeks later. The consequence is a residual balance that triggers another REV-1611.
Misconception: filers think the Pay By date stops interest. It only stops additional penalty, not interest.
Box 12 — Payment Coupon and Remittance Address
The bottom of the notice contains a tear-off coupon with a barcode and a Harrisburg P.O. Box. Mail your check with the coupon to that exact box.
To answer or verify: write the assessment number, Revenue ID, and tax period on the check. Use the address printed on the coupon, which is usually PA Department of Revenue, P.O. Box 280423, Harrisburg, PA 17128-0423.
Example entry: Check #2041, payable to PA Department of Revenue, $4,425.83 clears Maria Lopez’s principal and interest.
Nuance: separate envelopes for each tax type prevent cross-posting. Never combine PIT and SUT in one check.
Common mistake: mailing payment without the coupon. The consequence is delayed posting by 7–14 days while clerks key it manually.
Misconception: filers think the Department auto-applies online payments to the open assessment. In myPATH you must select the assessment number from a drop-down.
Box 13 — Petition Rights Statement
This block, usually at the bottom of page one, restates your right to petition the Board of Appeals within 90 days under 72 P.S. § 9702.
To answer or verify: read every word. The 90-day clock runs from the mailing date printed on page one, not the date you opened the envelope.
Example entry: Marcus Bell calendars 03/16/2026 as his appeal deadline because his notice was mailed 12/16/2025.
Nuance: if day 90 falls on a weekend or state holiday, the deadline rolls to the next business day under 1 Pa. Code § 31.12.
Common mistake: relying on a postmark for petition filing. The Board of Appeals uses the received date for paper petitions; only online petitions get same-day credit.
Misconception: filers think paying the notice waives appeal rights. It does not — payment under protest preserves the right to a refund petition.
Three Filled-Out Examples Using Real Scenarios
Example 1 — Maria Lopez, Sole Proprietor with PA-40 Underpayment
Maria runs a Lancaster bakery as a sole proprietor and underpaid her 2024 PA personal income tax by $4,200. She filed her PA-40 on April 12, 2025, paid $1,000, and received REV-1611 on December 18, 2025.
| Form Section | What Maria Enters or Verifies |
|---|---|
| Box 1 — Name/Address | Maria Lopez, 412 Spruce Street, Lancaster, PA 17602 (matches PA-40) |
| Box 2 — Revenue ID | Revenue ID 7745321 (verified against myPATH) |
| Box 3 — Tax Type | PIT |
| Box 4 — Tax Period Ending | 12/31/2024 |
| Box 5 — Assessment Number | 2024-PIT-00874321 |
| Box 6 — Unpaid Tax | $4,200.00 |
| Box 7 — Interest Rate | 2025: 8.00% |
| Box 8 — Daily Factor | 0.000219178 |
| Box 9 — Number of Days | 245 (04/15/2025 – 12/16/2025) |
| Box 10 — Total Interest | $225.83 |
| Box 11 — Computed Through | 12/16/2025 |
| Box 12 — Payment | Check $4,425.83 with coupon to P.O. Box 280423, Harrisburg |
Example 2 — Marcus Bell, S-Corp with Late RCT-101
Marcus’s Pittsburgh consulting S-corp filed RCT-101 seven months late with $12,000 of corporate net income tax owed for fiscal year ending 06/30/2024.
| Form Section | What Marcus Enters or Verifies |
|---|---|
| Box 1 — Name/Address | Bell Consulting Inc., 88 Forbes Avenue, Pittsburgh, PA 15222 |
| Box 2 — Revenue ID | Revenue ID 1234567 |
| Box 3 — Tax Type | CNI |
| Box 4 — Tax Period Ending | 06/30/2024 |
| Box 5 — Assessment Number | 2024-CNI-00112558 |
| Box 6 — Unpaid Tax | $12,000.00 |
| Box 7 — Interest Rate | 2024: 8.00% / 2025: 8.00% |
| Box 8 — Daily Factor | 0.000219178 |
| Box 9 — Number of Days | 365 (10/15/2024 – 10/15/2025) |
| Box 10 — Total Interest | $960.00 |
| Box 11 — Computed Through | 10/15/2025 |
| Box 12 — Payment | ACH via myPATH for $12,960.00 |
Example 3 — Aisha Brooks, Sales Tax Licensee with Late PA-3
Aisha owns a Philadelphia boutique and filed her Q3-2025 PA-3 sales tax return 45 days late with $9,500 owed.
| Form Section | What Aisha Enters or Verifies |
|---|---|
| Box 1 — Name/Address | Brooks Boutique LLC, 1500 Walnut Street, Philadelphia, PA 19102 |
| Box 2 — Revenue ID | Revenue ID 9988221 |
| Box 3 — Tax Type | SUT |
| Box 4 — Tax Period Ending | 09/30/2025 |
| Box 5 — Assessment Number | 2025-SUT-00440019 |
| Box 6 — Unpaid Tax | $9,500.00 |
| Box 7 — Interest Rate | 2025: 8.00% |
| Box 8 — Daily Factor | 0.000219178 |
| Box 9 — Number of Days | 45 (10/20/2025 – 12/04/2025) |
| Box 10 — Total Interest | $93.70 |
| Box 11 — Computed Through | 12/04/2025 |
| Box 12 — Payment | myPATH ACH $9,593.70 |
How to Respond to or File Against REV-1611
You have four main responses: pay in full, pay under protest, request a payment plan, or petition the Board of Appeals. Each uses a different channel.
Pay online via myPATH. Log in, choose Make a Payment, select the assessment number, and submit by ACH (no fee) or credit card (2.49% convenience fee through ACI Payments). Processing posts in 1–2 business days. Save the confirmation number as proof of filing.
Pay by mail. Send a check payable to PA Department of Revenue with the tear-off coupon to P.O. Box 280423, Harrisburg, PA 17128-0423 for PIT, or to the address printed on the coupon for other tax types. Processing takes 7–14 days. Use certified mail with return receipt as proof.
Request a payment plan via myPATH Deferred Payment Plan. Plans up to 12 months are available for balances under $50,000; longer plans require Department approval. There is no setup fee, but interest continues to accrue under 72 P.S. § 806.
Petition the Board of Appeals. File Form REV-65 online through the Board’s e-petition portal, by mail to PA Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021, or by fax to 717-787-6968. There is no filing fee. The petition must be received within 90 days of the mailing date, and the Board issues a written decision within 6 months.
In-person delivery. Bring the petition to the Strawberry Square lobby at 4th and Walnut Streets, Harrisburg, PA 17128 between 8 a.m. and 5 p.m. on business days. Get the date-stamp from the security desk as proof.
What Happens After You File or Respond
If you pay in full, the Department posts your payment within 7–14 days for paper checks or 1–2 days for myPATH ACH. The account closes when the principal and interest reach zero. You can verify closure on the Account Activity tab inside myPATH.
If you petition, the Board of Appeals acknowledges receipt within 14 days and assigns a docket number. A hearing officer reviews the file and may request additional documents under 61 Pa. Code § 7.4.
The Board issues a written decision within six months. Adverse decisions can be appealed to the Board of Finance and Revenue within 90 days, then to Commonwealth Court within 30 days.
If you ignore the notice, the Department issues a final assessment, files a tax lien in the county prothonotary’s office, and may garnish wages, levy bank accounts, or revoke sales tax and professional licenses under 72 P.S. § 1401.
Mistakes to Avoid When Responding to REV-1611
Each error below costs filers money or appeal rights. Read the consequence carefully.
- Missing the 90-day appeal deadline. Result: the assessment becomes final and unappealable.
- Paying without recomputing interest. Result: overpaid dollars stay locked until you file REV-65.
- Using 360 days as the denominator. Result: overstated interest by ~1.4%.
- Combining multiple tax types in one check. Result: cross-posting that creates phantom balances.
- Citing the wrong assessment number on the petition. Result: dismissal for lack of jurisdiction.
- Forgetting REV-677 power of attorney. Result: the Department refuses to speak with your CPA.
- Mailing without the tear-off coupon. Result: 7–14 day posting delay.
- Treating an extension as stopping interest. Result: a second REV-1611 hits later.
- Ignoring a name mismatch in Box 1. Result: payments post to a similar account.
- Assuming weekends pause interest accrual. Result: short-paid balance triggers another notice.
- Filing the petition by regular mail at day 89. Result: late receipt voids the petition; use the e-portal.
- Skipping a payment-under-protest letter. Result: refund rights weaken at the Board of Finance and Revenue.
Do’s and Don’ts
Do’s
- Do recompute every figure on the notice within 7 days of receipt, because catching math errors early preserves your appeal window.
- Do calendar the 90-day deadline the day you open the envelope, since the clock runs from the mailing date.
- Do file REV-677 before any practitioner contacts the Department, because the Department will not even confirm balances without it.
- Do pay through myPATH when possible, since electronic posting is 7–10 days faster than paper.
- Do keep certified mail receipts and confirmation numbers for at least four years under 61 Pa. Code § 4.2, because the statute of limitations for refunds is three years plus extensions.
- Do request abatement of related penalty (REV-1612) at the same time, since the same facts often support both.
Don’ts
- Don’t throw away the envelope, because the postmark backstops your mailing-date proof.
- Don’t call the Department before reading the notice carefully, since misstatements on the call can be used against you.
- Don’t assume an installment plan stops interest, because interest accrues on every daily balance.
- Don’t file a federal form (like IRS Form 843) with the Pennsylvania Board of Appeals, since federal forms have no PA effect.
- Don’t sign blank checks in Box 12, because clerks fill in the printed amount, not the recomputed amount.
- Don’t let an unsigned petition leave your office, since unsigned filings are treated as never received.
Pros and Cons of Filing on Your Own vs. With a CPA or Tax Attorney
Pros of Filing on Your Own
- No professional fees, which matters for balances under $1,000 where representation costs more than the dispute.
- Fastest turnaround, since you do not wait on a third-party calendar.
- Direct knowledge of the facts, which can speed up reasonable-cause arguments.
- Full control over every filing decision.
- Builds long-term tax literacy that pays off in future years.
Cons of Filing on Your Own
- High risk of missing the 90-day deadline due to inexperience.
- Easy to waive arguments by paying without protest.
- Difficult to navigate Board of Appeals procedural rules.
- No leverage in negotiating with Department field auditors.
- Higher chance of misapplying 72 P.S. § 806 interest formulas.
- No privilege protection for damaging admissions in correspondence.
REV-1611 vs. REV-1612: Knowing the Difference
| Feature | REV-1611 (Interest) |
|---|---|
| Authority | 72 P.S. § 806 |
| Calculation | Principal × Daily Factor × Days (simple) |
| Abatable | Only in narrow refund-interest situations |
| Appeal Deadline | 90 days |
| Compounds? | No |
| Linked Form | Often paired with REV-1612 |
| Feature | REV-1612 (Penalty) |
|---|---|
| Authority | 72 P.S. § 7352 |
| Calculation | 5% per month, capped at 25% |
| Abatable | Yes, for reasonable cause |
| Appeal Deadline | 90 days |
| Compounds? | No |
| Linked Form | Often paired with REV-1611 |
FAQs
Can I appeal the interest on REV-1611 if I admit the tax was owed?
Yes. You can appeal the calculation of interest — wrong period, wrong rate, wrong days, or wrong principal — even when you concede the underlying tax. File REV-65 within 90 days.
Does Pennsylvania abate interest for reasonable cause?
No. Interest under 72 P.S. § 806 is statutory and cannot be abated, unlike federal interest. Only Department computational errors can reduce it.
What if Box 4 shows the wrong tax period?
Yes, you must dispute it in writing within 90 days. A wrong period typically means the Department posted a payment to the incorrect quarter, which is fixable with proof of payment.
Does the daily factor on REV-1611 compound?
No. Pennsylvania uses simple daily interest, multiplying the principal once by the factor and the day count, without compounding.
What if Box 5 shows an assessment number I do not recognize?
Yes, call the Department at 717-787-1064 the same day. Unknown assessment numbers usually indicate identity mix-ups or merged accounts, both of which need immediate correction.
Can I pay REV-1611 in installments?
Yes. Use the myPATH Deferred Payment Plan for terms up to 12 months. Interest continues to accrue on the unpaid balance.
Does an extension to file stop interest?
No. Extensions stop late-filing penalty only. Interest runs from the original due date regardless of an approved extension.
Is REV-1611 the same notice as REV-1612?
No. REV-1611 covers interest; REV-1612 covers penalty. They often arrive together but have separate authorities and abatement rules.
Do I write my SSN or Revenue ID in Box 2?
No, the Revenue ID is the Department’s internal account number, not your SSN. Using the wrong number causes posting errors and missed appeal deadlines.
Can I petition by email?
No. The Board of Appeals accepts e-petitions through its portal, paper filings, fax to 717-787-6968, and in-person delivery, but not email.
Does paying online via myPATH waive my appeal rights?
No, payment under protest preserves refund rights. Mark the myPATH memo field with Paid Under Protest and follow with REV-65.
What happens if I miss the 90-day deadline in Box 13?
No further administrative remedy exists at the Board of Appeals. Limited relief may exist through a refund petition under 72 P.S. § 10003.1 within three years.
Do I need a CPA to recompute Box 10?
No, a calculator and the published interest rate table are enough. Multiply principal by the daily factor by the number of days.
Can I dispute interest on a refund the Department paid late to me?
Yes. Pennsylvania pays interest on late refunds under 72 P.S. § 806.1. File REV-65 if the Department understated refund interest.
Related reading
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1500 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1502 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1504 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1507 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1512 (w/Examples) + FAQs