PA-41 ES (F): 2024 PA-41 ES Fiduciary - Declaration of Estimated Withholding Tax for Fiduciaries (PA-41 ES (F)) (2024)

Who files this form

Estates and trusts with taxable Pennsylvania-source income must withhold and remit Pennsylvania personal income tax on income allocated to nonresident beneficiaries. The estate or trust is jointly liable with those beneficiaries for the tax on that income.

PA-41 ES (F) is used to send these withholding payments. Estates and trusts also use it to make estimated tax payments.

Withholding does not change a nonresident beneficiary’s filing requirements or tax liability.

When it's due

For tax year 2024, the form gives these nonresident withholding deadlines:

• Calendar-year filers: April 15 following the end of the taxable year.
• Fiscal-year filers: The 15th day of the fourth month after the close of the taxable year.

The department encourages quarterly withholding payments throughout the tax year using PA-41 ES (F). Final withholding payments should be sent with PA-41 or REV-276 if requesting an extension.

What you'll need

Have the following information ready to complete the payment coupon:

• The estate or trust’s federal employer identification number (FEIN).
• Its name, address and phone number.
• The payment amount.
• Beginning and ending tax-period dates, for fiscal-year filers only.

For a mailed payment, include a check or money order payable to the PA Department of Revenue. Print the entity’s FEIN and “2024 Fiduciary Payment” on it.

For estimated tax calculation rules, the form refers you to REV-413 (F), Instructions for Estimating PA Fiduciary Income Tax, and REV-414 (F), Estates and Trusts Worksheet for Estimated Tax.

How to file

Pay electronically: Visit mypath.pa.gov and select Make a Payment to pay by electronic funds transfer. Fiduciaries can make estimated, extension and tax-due payments through myPATH. Payments of $15,000 or more must be made electronically.

Pay by mail: Use a separate PA-41 ES (F) coupon for each payment. Complete the identification fields and payment amount, and enter beginning and ending tax-period dates only if you are a fiscal-year filer.

Make your check or money order payable to the PA Department of Revenue. Print the entity’s FEIN and “2024 Fiduciary Payment” on the payment. Do not staple or attach it to the coupon.

Mail the payment and coupon to:

PA DEPARTMENT OF REVENUE

PO BOX 280403

HARRISBURG PA 17128-0403

Common mistakes

• Using a Social Security number: Enter the estate or trust’s FEIN, never an owner’s or beneficiary’s Social Security number.
• Attaching the payment to the coupon: Do not staple or attach the payment to PA-41 ES (F).
• Reducing withholding for a beneficiary’s estimated payments: The estate or trust may not reduce its withholding requirement by those payments.
• Not paying electronically when required: Payments of $15,000 or more must be electronic. Failure to follow this requirement carries a penalty of 3% of the payment, up to $500.
• Remitting withholding late: The penalty is 5% per month or fraction of a month, up to 50% of the nonresident withholding due.

Questions people ask

Can PA-41 ES (F) be used for estimated tax payments too?

Yes. Estates and trusts use it for both nonresident withholding payments and estimated tax payments. For estimated tax calculations, see REV-413 (F) and REV-414 (F).

Can nonresident beneficiaries claim the tax withheld?

Yes. They may claim a credit on their annual returns for the tax withheld. They may also treat the income as subject to withholding when calculating other personal estimated taxes.

Do I need a separate coupon for each payment?

Yes. Use a separate PA-41 ES (F) for each payment.

Where should the final withholding payment go?

The form says to send final withholding payments with PA-41, or with REV-276 in the case of an extension.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2024/2024_pa-41es.pdf