PA-40 ES (I): 2025 PA-40 ES Individual - Declaration of Estimated Personal Income Tax (PA-40 ES (I)) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-40 ES (I) is Pennsylvania’s 2025 declaration and payment voucher for individuals making 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 2025 PA-40 ES (I) voucher is for individuals making quarterly estimated Pennsylvania personal income tax payments. The form does not state who is required to make estimated payments.
What you'll need
Have the following information ready:
- The primary taxpayer’s and spouse’s Social Security numbers and names.
- 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 check or money order, make it payable to the PA Department of Revenue.
How to file
Complete the voucher
Enter Social Security numbers without hyphens. Print the taxpayer’s and spouse’s names. Enter the payment date in MMDDYYYY format. Enter both the payment amount and the full-year estimated tax amount in dollars and cents without a decimal point.
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
If filing a paper return, send payment with the return. If filing electronically and mailing a payment, use:
PA Department of Revenue
PO Box 280403
Harrisburg PA 17128-0403
Make your check or money order payable to the PA Department of Revenue. Write the primary taxpayer’s last four SSN digits, 2025 PA-40 ES, and the quarter you are paying for on it. If the primary taxpayer’s name is not already on the check or money order, add it.
Common mistakes
- Using the voucher for another purpose: Use the 2025 PA-40 ES (I) 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 decimal points to amounts: Enter dollars and cents without the decimal point. Carefully enter both the payment amount and the full-year estimated tax.
- Leaving identifying details off a check or money order: Include the required SSN digits, tax year and form name, quarter, and primary taxpayer’s name so the payment can be applied correctly if separated from the voucher.
- Paying $15,000 or more nonelectronically: The form requires electronic payment. Failure to pay electronically is subject to a penalty of 3% of the payment amount, up to $500.
Questions people ask
Is the declaration of estimated tax the same as my quarterly payment?
The form asks for these separately. Enter your payment in the payment amount field, and enter the estimated tax expected to be due for the entire year in the declaration field.
Can I pay online?
Yes. Use the department’s myPATH portal at mypath.pa.gov and select Make a payment to pay by electronic funds transfer.
What date format should I use?
Use MMDDYYYY for the date you make the payment. Fiscal-year filers must also use that format for their fiscal year’s beginning and ending dates.
Should I put my full SSN on my check?
The check or money order instructions call for only the last four digits of the primary taxpayer’s SSN. The voucher itself asks for nine-digit SSNs without hyphens.