PA-40 ES (I): 2024 PA-40 ES Individual - Declaration of Estimated Personal Income Tax (PA-40 ES (I)) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
The 2024 Pennsylvania PA-40 ES (I) is a voucher for individuals to make quarterly estimated personal income tax payments. It records the payment amount and the estimated tax expected to be due for the entire year.
Who files this form
The 2024 PA-40 ES-I is for individuals making quarterly estimated payments of Pennsylvania personal income tax owed. The form does not state who is required to make estimated payments.
What you'll need
Have the following information ready to complete the 2024 voucher:
- The primary taxpayer’s and spouse’s Social Security numbers and names.
- Your mailing address and daytime telephone number.
- The date you are making the payment.
- The payment amount and the estimated tax expected to be due for the entire year.
- Your fiscal year’s beginning and ending dates, if you are a fiscal year filer.
If paying by mail, include a check or money order payable to the PA Department of Revenue.
How to file
Use the 2024 PA-40 ES-I only to make a quarterly estimated tax payment.
Complete the voucher
- Enter each nine-digit Social Security number without hyphens.
- Print the taxpayer’s and spouse’s last names, first names and middle initials, as applicable.
- Enter the payment date as MMDDYYYY.
- Enter the payment amount and the estimated tax for the entire year in dollars and cents, without decimal points.
- Complete the fiscal-year date fields only if you are a fiscal year filer, using MMDDYYYY.
Pay electronically
Visit mypath.pa.gov and select Make a payment to pay by electronic funds transfer. Payments of $15,000 or more must be made electronically.
Pay by mail
Make your check or money order payable to the PA Department of Revenue. Write the following on it:
- The last four digits of the primary taxpayer’s SSN.
- “2024 PA-40 ES”.
- The quarter you are filing.
- The primary taxpayer’s name, if it is not already on the check or money order.
If filing a paper return, remit payment with the return. If filing electronically and mailing a payment, use this address:
PA DEPARTMENT OF REVENUE
PO BOX 280403
HARRISBURG PA 17128-0403
Common mistakes
- Using the voucher for another purpose. The 2024 PA-40 ES-I is only for quarterly estimated tax payments.
- Completing fiscal-year fields as a calendar year filer. Leave those fields unused if you file on a calendar year basis.
- Adding hyphens or decimal points. Enter SSNs without hyphens and payment and estimated-tax amounts in dollars and cents without decimal points.
- Leaving identifying information off your check or money order. Include the required SSN digits, tax year and form name, quarter, and primary taxpayer’s name. This helps the department apply the payment if it becomes separated from the voucher.
- Paying $15,000 or more by a nonelectronic method. These payments must be electronic. Failure to pay electronically is subject to a penalty of 3% of the payment amount, up to $500.
Questions people ask
Can I use this voucher for a payment other than quarterly estimated tax?
No. The form says to use the 2024 PA-40 ES-I only for quarterly estimated payments of tax owed.
What is the difference between the payment amount and the declaration of estimated tax?
The payment amount is the amount you are paying now. The declaration of estimated tax is the estimated tax you expect to owe for the entire year.
Can I pay online?
Yes. Visit mypath.pa.gov and select Make a payment to pay by electronic funds transfer. Payments of $15,000 or more must be made electronically.
What date should I enter in “Date Filed”?
Enter the date you are making the payment in MMDDYYYY format.
Should I complete the fiscal-year fields?
Only if you are a fiscal year filer. Enter your fiscal year’s beginning and ending dates in MMDDYYYY format. Calendar year filers should not use these fields.