PA-41 ES (F): 2025 PA-41 ES Fiduciary - Declaration of Estimated Withholding Tax for Fiduciaries (PA-41 ES (F)) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
The 2025 Pennsylvania PA-41 ES (F) is a payment coupon estates and trusts use to remit nonresident withholding tax and estimated tax payments. It records the estate or trust’s identification information, payment amount, and fiscal tax period, if applicable.
Who files this form
Estates and trusts with taxable Pennsylvania-source income must withhold and remit Pennsylvania personal income tax on income allocated to their 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 remit these nonresident withholding payments. Estates and trusts also use it to remit estimated tax payments.
When it's due
The tax year 2025 form lists these deadlines for remitting nonresident withholding:
- Calendar-year filers: April 15. The form does not print a calendar year for this deadline.
- 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, for an extension, REV-276.
What you'll need
To complete the payment coupon, have:
- The estate’s or trust’s federal employer identification number (FEIN).
- Its name, address, and phone number.
- The payment amount.
- Beginning and ending tax-period dates, if filing on a fiscal-year basis.
- A check or money order, if paying by mail.
For instructions and rules on calculating estimated tax, 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.
- Enter the estate’s or trust’s FEIN and other identification information.
- Enter beginning and ending tax-period dates only if you are a fiscal-year filer.
- Enter the payment in the Payment Amount block.
- Make the check or money order payable to PA Department of Revenue. Print the entity’s FEIN and “2025 Fiduciary Payment” on it.
- Do not staple or attach the payment 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’s or trust’s FEIN, never an owner’s or beneficiary’s Social Security number.
- Reducing withholding for a beneficiary’s estimated payments: The estate or trust may not reduce its withholding requirement by estimated payments made by a nonresident beneficiary.
- Mailing a payment of $15,000 or more: These payments must be electronic. Failure to pay electronically carries a penalty of 3% of the payment amount, up to $500.
- Remitting withholding late: Failure to remit by the 15th day of the fourth month after the taxable year ends carries a penalty of 5% per month or fraction of a month, up to 50% of the nonresident withholding due.
- Attaching the payment to the coupon: Do not staple or attach it. Use a separate coupon for each payment.
Questions people ask
Can PA-41 ES (F) be used for estimated tax payments too?
Yes. Estates and trusts can use it for both nonresident withholding and estimated tax payments. For estimated-tax calculations, the form refers to REV-413 (F) and REV-414 (F).
Does withholding change a nonresident beneficiary’s filing requirements?
No. Imposing the tax on the estate or trust does not change the beneficiary’s filing requirements or tax liability.
Can nonresident beneficiaries claim credit for tax withheld?
Yes. They may claim a credit on their annual returns for tax withheld and treat the income as subject to withholding when calculating other personal estimated taxes.
Can I pay through myPATH?
Yes. Fiduciaries can make estimated, extension, and tax-due payments at mypath.pa.gov by selecting Make a Payment. Payments of $15,000 or more must be electronic.
How should a final withholding payment be submitted?
The form says final withholding payments should be remitted with PA-41 or with REV-276 in the case of an extension.